ANALISIS PENERAPAN SISTEM DAN PROSEDUR PENGELUARAN KAS MENGGUNAKAN UANG PERSEDIAAN PADA PEMERINTAH KOTA BINJAI

Abstract

Abstract

This study aims to determine how the mechanism of cash disbursement procedures with non-cash transaction methods within the Government of the City of Binjai. And to find out how the City of Binjai government overcomes various obstacles in conducting non-cash transactions. This study uses descriptive / qualitative methods by matching empirical reality with applicable theories, evaluating based on applicable regulations and drawing conclusions. The results showed that the System and Procedure of Spending Cash Supply Money (UP) at the OPD of the City Government of Binjai was in accordance with the Mayor Instruction Circular Letter Number 900-5982. The Binjai City Government should be able to carry out intense internal control on financial management by increasing supervision and checking the completeness of the documents first so that the funds can be quickly processed, and conducting training and outreach on a regular schedule to the treasurers in order to improve the quality of human resources so that they have competence in systems and procedures for issuing cash in cash for inventories, especially in the implementation of non-cash transactions.

Keywords: Systems, Procedures for Spending Cash, Stock Money