PENGELOLAAN ANGGARAN BELANJA LANGSUNG OLEH SATUAN KERJA PERANGKAT DAERAH KECAMATAN LALAN KABUPATEN MUSI BANYUASIN TAHUN 2016
Daftar Isi:
- This study entitled “Management of Direct Expenditures by the Regional Work Unit of Lalan Sub district, Musi Banyuasin District, 2016”. This research was motivated by the absence of administrative structures, the luck of external control by the inspectorate and the accountability reports was being delay delivered. This study aims to analyze the management of direct expenditure in the District of Lalan. This study used qualitative research methods. Data collections techniques used are observations interviews, and documentation. The theory by Ahmad Yani with 3 dimensions, namely planning and budgeting implementations and administration, and accountability. Based on the results of research conducted in the field, it was found that. 1) The absence of administrative officials due to lack of human resources as a result of the administration must be done by the treasurer. 2) The lack of maximum supervision carried out by the inspectorate due to insufficient time as a result of the lack of standard operating procedure related to spending overlapping financial management duties and delays in the preparations of accountability reports due to lack of directions and sanctions from the inspectorate. 3) The delay in the accountability report is caused by the distance of the Sub district which is far and log of information resulting in delays preparing the budget work plan for the following year and the implementation of spending has been slightly disrupted. Based on these findings, the solutions offered is that the appointment of administration officials, inspections or work visits should be done twice in one period, and have more strict sanctions for delays in accountability.