Prosedur Penatausahaan Pengelolaan Keuangan Daerah Di Badan Keuangan dan Aset Daerah (BKAD) Kabupaten Boalemo

Abstract

Regional financial administration is carried out by the regional revenue treasurer and regional financial expenditure treasurer. This study aims to analyze and determine the administrative procedures for regional financial management at the Regional Finance and Assets Agency (BKAD) of Boalemo Regency. The research method used is qualitative with research results that are more focused on being described in the form of narratives from the results of the analysis. Qualitative data analysis techniques with the stages of providing data collection and data reduction, data display or conclusions and drawing/verification stages. The results of the research and discussion explain that the administrative procedures for regional financial management at the BKAD of Boalemo Regency that have been optimal are the issuance of a Disbursement Order (SP2D) while those that are not yet optimal are the Provision of Funds (SPD), Payment Request Letters (SPP), Payment Orders (SPM) and the implementation of spending on the use of Stock Money (UP) was due to the slow process at BKAD due to wrong names, OPD and SPJ account numbers that were entered sometimes late so that when they returned, the submission, issuance and disbursement processes were hampered.