Skripsi
SISTEM PERMINTAAN TUNJANGAN KINERJA PADA SATUAN KERJA BIDANG KEUANGAN ANGGOTA POLRI SUMATERA SELATAN
The provision of performance allowances is a strategic government policy within the framework of bureaucratic reform to enhance the professionalism and discipline of state apparatus. This final report aims to analyze the performance allowance request system for National Police members at the Finance Field (Bidkeu) Work Unit of the South Sumatra Regional Police, as well as to assess its compliance with National Police Chief Regulation No. 7 of 2020 and Minister of Finance Regulation No. 20 of 2023. Through an observation method covering data collection, calculation, and financial accountability procedures, it was found that the use of electronic applications has helped minimize input errors through automated calculations. Despite the digitalized system, its implementation still faces administrative obstacles such as delays in multi-level verification and inconsistencies in performance data, which hinder timely payments. Therefore, the implementation of the Government Internal Control System (SPIP) through the separation of functions is a key factor in maintaining accountability in personnel expenditure management. This report recommends improving inter-departmental coordination and stricter supervision in accordance with Government Accounting Standards (SAP) to ensure smooth administration and prevent misstatements in financial reports
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