ANALISIS SIKLUS PENGELUARAN UANG PERSEDIAAN (UP) PADA KANTOR PENGAWASAN dan PELAYANAN BEA dan CUKAI TMP B PALEMBANG

Abstract

This research was conducted at the Customs and Excise Supervision and Service office of Palembang's TMP B. This study aims to find out and analyze the cycle of expenditure of UP (Money) at the Customs and Excise Supervision and Service Office of TMP B Palembang. The population in this study is the entire cycle of implementation of the State Budget 2017 Budget at the Office of Customs and Excise Supervision and Service of TMP B Palembang.

Data is collected through observation methods, interviews with related parties and documentation, notes and financial reports. The data analysis technique used in this study is a qualitative analysis technique.

Based on the results of the analysis carried out, in the cycle of expenditure of Inventory there are still unavoidable administrative errors such as Payments made by the executor of the activity, not by the Treasurer of Expenditures which is the duty and authority and there is a delay in submitting changes in Inventory ie in April and December 2017. The error was caused by the related party as a treasury official who was a functional official whose position description had not been regulated and was held by structural officials at the KPPBC TMP B Palembang. Suggestions should be as good as planning budget activities. to avoid sudden payments, so that when payments with UP can be carried out properly.

Keywords: Expenditure Cycle, Inventory Money