Penerapan Sistem Akuntansi Pengeluaran Kas Atas Biaya Perjalanan Dinas pada Sekretariat DPRD Kota Medan

Abstract

The Secretariat of the Medan City DPRD is led by the Secretary of the Council who has duties and functions as the organizer of secretarial and financial administration to support the implementation of the duties and functions of the Medan City DPRD. The Accounting System used by the Secretariat of the Medan City DPRD, one of which is the cash expenditure system for official travel expenses. At the Secretariat of the Medan City DPRD, this official travel expenditure is categorized into two parts, namely, official trips within the region and outside the region. At the Secretariat of the Medan City DPRD, the length of time Employees / Members of the Council who carry out official trips is carried out for 3 to 5 days. The cost of official travel at the Secretariat of the Medan City DPRD consists of daily money, transportation costs, representation fees for Council members and also lodging costs. This study aims to find out the accounting system of cash expenditure applied to official travel expenses at the Secretariat of the Medan City DPRD. The method used in this research is a qualitative method by describing data obtained from interviews and observations. The results of this research indicate that the cash disbursement accounting system for official travel costs implemented by the Medan City DPRD Secretariat is quite good and the process of disbursing official travel costs is in accordance with applicable procedures.