ANALISIS SISTEM DAN PROSEDUR PENERBITAN SURAT PERINTAH PENCAIRAN DANA (SP2D) TERHADAP PENYERAPAN DANA APBD PADA BADAN KEUANGAN DAERAH PEMERINTAH KOTA PAREPARE

Andi Aswad. (2021). System And Procedures Analysis For Issuing A Disbursement Warrant (SP2D) At The Regional Financial Agency Parepare Regency, (Supervised By Masdar Masud And Sylvia Sjarlis).
This research aims to find out regional financial management where all activities that include planning, implementation, management, reporting, accountability, and regional financial supervision are an integral part of the Regional Financial Management process, both according to Government Regulation No. 58 of 2005 and based on Permendagri No. 13 of 2006 on Regional Financial Management Guidelines. The
description of regional financial management includes the following: general principles of regional financial management, implementation of regional financial management,
management of receipts, and management of expenditures.
This thesis research was conducted to obtain information about the system and procedures for issuing a Disbursement Warrant (SP2D) at the Regional Financial Agency, or Regional Financial Management Officer (PPKD), as the Regional General Treasurer (BUD). SP2D is a letter used to disburse funds through a designated bank after the Pay Warrant is received by BUD power. The procedure starts from RKA-SKPD, DPA-SKPD,
CASH BUDGET-SKPD, SPD, SPP, SPM and then SP2D is issued.
This research method uses qualitative types that are descriptive and uses a data analysis approach from the results of interviews, observations, and data documentation
and then reduced to draw into conclusions.
The results of this study show that to increase the financial realization of regional spending at the Regional Financial Agency of the City of Parepare City Government in
addition to the necessary documents in accordance with the rules and regulations, and technical measures, also required commitment of cooperation of the relevant parties, so that APBD can be implemented optimally.