Dampak Kelalaian Pelaporan Tambahan Uang Persediaan (TUP) Pada Kantor Pelayanan Perbendaharaan Negara Surabaya II
Daftar Isi:
- This study discusses the impact of negligence of TUP fund reporting in KPPN Surabaya II. The purpose of this study is to find out how the procedure of disbursement of TUP funds, knowing what impacts can be caused by negligence of TUP reporting to KPPN Surabaya II, and how the constraints and solutions in the disbursement of TUP funds. In this study the authors collected data through documentation and interview. The result shows that the procedures performed in the disbursement of TUP funds are started from the general section and terminated by the disbursement section of the TUP, and the negligence of TUP reporting will result in an inappropriate presentation of the balance sheet of the KPPN financial report, poor evaluation of MSKI sections performance and misinterpretation On the effectiveness of APBN, and the constraint in disbursing TUP funds is that there is still a Satker who is negligent or late in submitting accountability report of TUP funds on the constraint KPPN Surabaya II has solution that is giving warning letter according to regulation of finance set already. Keywords: Negligence, reporting, TUP