Open AccessANALISIS SISTEM PERBENDAHARAAN DAN ANGGARAN NEGARA (SPAN) DALAM PROSES PENCAIRAN DANA APBN PADA KANTOR PELAYANAN PERBENDAHARAAN NEGARA JAKARTA II
Author(s) -
Tridasa Novany Wijaya,
Hamidah Hamidah,
Zaenal Fanani
Publication year - 2017
Publication title -
media riset akuntansi, auditing and informasi
Language(s) - English
Resource type - Journals
ISSN - 2442-9708
DOI - 10.25105/mraai.v17i1.1982
Subject(s) - disbursement , payment , revenue , business , finance , work (physics) , financial management , agricultural science , engineering , mechanical engineering , environmental science
SPAN is a sub-program of the largest public financial reform program in Indonesia's history, called Government Financial Management and Revenue Administration Project (GFMRAP). The disbursement process of APBN is one of the processes implemented by SPAN under the name of payment management. This research aims to identify problems related to the disbursement process of APBN funds in SPAN. This research uses descriptive qualitative method which was conducted within disbursement area of KPPN Jakarta II. The results of data analysis indicate that there are various obstacles in the process of disbursement of APBN funds in the work unit in the payment area of KPPN Jakarta II. The things that are analyzed are the volume of disbursement APBN funds, the quality of disbursement APBN funds, and the business process of disbursement APBN funds which then is reduced to the formulation of the policy against the constraints and problems faced in the process of disbursement of funds in the State Budget at KPPN Jakarta II. Keywords: disbursement of funds, SPAN, work unit, Jakarta II