Implementasi Anggaran Kas dalam Aktivitas Operasional pada Sekretariat DPRD Kota Medan

Abstract

Regional autonomy gives authority to local governments and the DPRD in terms of independent management of finances and resources to improve public services and community welfare. Cash budget allocation is an important instrument in supporting the implementation of efficient and effective operational activities. This study aims to find out more about the implementation of the cash budget in operational activities at the Medan City DPRD Secretariat. This study uses a descriptive method with a qualitative approach. The data collection technique in this study is an interview technique with key informants. The results of the study show that the cash expenditure administration process starts from the preparation of a Fund Supply Letter (SPD), the submission of a Payment Request Letter (SPP-LS), the issuance of a Payment Order (SPM-LS), to the disbursement of funds through a Fund Disbursement Letter (SP2D-LS). Internal control over this procedure is going quite well, but there are several obstacles that affect the efficiency of the implementation of the cash budget. The conclusion of this study is that the implementation of the cash budget at the Medan City DPRD Secretariat is generally in accordance with the established procedures, but it still needs to be improved in the aspects of internal control and process efficiency to support more effective operational activities.