<![CDATA[Disbursing public funds through the Surat Perintah Pencairan Dana (SP2D) is one of the final and most important steps in a local government's spending cycle, so a high cancellation rate is a warning sign. From January to May 2026, the Regional Financial and Revenue Management Agency (BPKPD) of Sukabumi City issued 2,774 SP2D, of which 104 (3.75%) were cancelled. Purpose. This study evaluates how BPKPD Sukabumi currently processes SP2D, identifies the causes of these cancellations, and uses that understanding as a basis for recommending the implementation of SP2D Online. Method. This is a qualitative case study. Data were obtained from interviews with three staff members (the head of the Treasury Division, a document verifier, and an operator), two official SOPs governing SP2D issuance, and the relevant national and local regulations. Findings. Documents are currently checked only after the SP2D has been printed, a practice shaped by long-standing habit and by the fact that the service counter and the verification room are located on different floors. As a result, errors, mainly incorrect or inactive bank account numbers, are often detected too late. A further issue is that SKPD (spending units) sometimes skip their own internal checks to save time, while frequent staff rotation makes the process even less consistent. One notable finding is that the fund-transfer step is already automated through the bank's core banking system; only the submission and verification steps remain manual. Practical Implication. These findings point to a straightforward improvement: move document verification to before printing, and allow SKPD to submit documents electronically rather than in person. Keywords: : Business process evaluation; SP2D; SP2D Online; local public financial management; e-government; business process improvement]]>
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