UNSPECIFIED (2021) PROSEDUR PENCAIRAN ANGGARAN DAN PENGELOLAAN ANGGARAN DINAS TENAGA KERJA DAN TRANSMIGRASI KOTA SERANG. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Penulisan tugas akhir ini bertujuan untuk mngetahui bagaimana prosedurpencairan anggaran pada Dinas Tenaga Kerja dan Transmigrasi Kota Serang danbagaimana pengelolaan anggaran pada Dinas Tenaga Kerja dan TransmigrasiKota Serang.Hasil dari pengamatan yang diperoleh penulis menunjukan bahwaProsedur pencairan anggaran pada Dinas Tenaga Kerja dan Transmigrasi KotaSerang sudah baik dan sesuai prosedur yang mencangkup fungsi yang terkait,dokumen yang terkait, catatan akuntansi yang di gunakan, prosedur penerbitanSP2D dan bagan alir sudah sesuai dengan Peraturan Pemerintah Nomor 12 Tahun2019 Tentang Pengelolaan keuangan Daerah. Sebelum diterbitkannya SP2Ddilakukan penguji SPM terlebih dahulu secara substansi dan formal. DanPengelolaan Anggaran pada Dinas Tenaga Kerja dan Transmigrasi Kota Serangsudah baik sesuai dengan Peraturan Mentri Dalam Negeri Nomor 77 Tahun 2020,pengelolaan anggaran pada Dinas Tenaga Kerja dan Transmigrasi Kota Serangsudah mencakup seluruh kegiatan yang meliputi perencanaan, penganggaran, pelaksanaan, penatausahaan, pelaporan, pertanggungjawaban, serta pengawasankeuangan daerah. Supaya prosedur pencairan dana berjalan dengan efektifdiperlukan pengendalian untuk pengawasan supaya tidak terjadi kesalahan dan peyelewengan. Anggaran merupakan alat perencanaan dan pengendalian, perludilakukan peningkatan dalam pendayagunaan dan pengelolaannya agar tujuanyang diharapkan dapat dicapai. Namun serta khusus perlu adanya peningkatanyang lebih baik lagi, dalam pencatatan yang lebih teliti dan menetapkan jumlahpeserta kegiatan agar tidak terjadi pergeseran anggaran sehingga tidakmempengaruhi anggaran yang telah ditetapkan.
| Item Type: | Thesis (D3) | ||||||
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| Additional Information: | Writing this final project aims to find out how the procedure for disbursing the budget at the Office of Manpower and Transmigration of Serang City and how to manage the budget at the Office of Manpower and Transmigration of Serang City. The results of the observations obtained by the author show that the budget disbursement procedure at the Office of Manpower and Transmigration of Serang City is good and according to procedures that include related functions, related documents, accounting records used, SP2D issuance procedures and flow charts are in accordance with the Regulations. Government Number 12 of 2019 concerning Regional Financial Management. Prior to the issuance of SP2D, the SPM examiner was conducted in substance and formally. And Budget Management at the Serang City Manpower and Transmigration Service is good in accordance with the Minister of Home Affairs Regulation Number 77 of 2020, budget management at the Serang City Manpower and Transmigration Service has covered all activities which include planning, budgeting, implementation, administration, reporting, accountability, and supervision of regional finances. In order for the fund disbursement procedure to run effectively, it is necessary to control for supervision so that errors and fraud do not occur. The budget is a planning and control tool, it is necessary to improve its utilization and management so that the expected goals can be achieved. However, in particular, there is a need for better improvements, in more accurate recording and determining the number of activity participants so that there is no shift in the budget so that it does not affect the budget that has been set. | ||||||
| Uncontrolled Keywords: | Procedure, Disbursement, Budget, Budget Management Prosedur, Pencairan, Anggaran, Pengelolaan Anggaran | ||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Diploma III Akuntansi |
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| Depositing User: | Perpustakaan Pusat | ||||||
| Date Deposited: | 22 Dec 2022 08:04 | ||||||
| Last Modified: | 22 Dec 2022 08:04 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/18831 |
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