Sistem Laporan Surat Pertanggungjawaban (SPJ) Pada Dewan Perwakilan Rakyat Daerah Provinsi Daerah Istimewa Yogyakarta

Sukma, Nabilla, Drs. Sugeng, M.Si., Ak., CA. (2022) Sistem Laporan Surat Pertanggungjawaban (SPJ) Pada Dewan Perwakilan Rakyat Daerah Provinsi Daerah Istimewa Yogyakarta. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.

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Abstract

This study aims to determine the implementation of reporting systems and procedures and the accountability of the treasurer in the preparation of the SPJ in the secretariat office of the DPRD Prov. Special Region of Yogyakarta. At the secretariat of DPRD DIY, the procedure system for preparing the SPJ report consists of SP2D bookkeeping, shopping assistant without down payment, bookkeeping through down payment, accountability for the use of TU, Inventory Money (UP), Replacement Inventory (GU), Direct Expenditure (LS). The system of reporting procedures for the preparation of this SPJ should be carried out in an orderly manner and in compliance with applicable regulations. However, in the implementation of the preparation of the SPJ at the secretariat of the DIY DPRD, there are still some that are not in accordance with the applicable regulations. So that it results in a buildup of work at one time, ignorance of the official in charge of submitting a proof of payment and spending made. The implementation of systems and procedures for the preparation of SPJ reports at the secretariat of the DIY DPRD that are in accordance with applicable regulations can prevent misuse of funds and the resulting financial reports can be accounted for and used properly.

Item Type: Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Uncontrolled Keywords: Accountability, System, Procedure
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > D3 Akuntansi
Depositing User: Prodi Akuntansi Diploma
Date Deposited: 21 Apr 2022 04:40
Last Modified: 21 Apr 2022 04:40
URI: http://eprints.uty.ac.id/id/eprint/9779

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