Skripsi

PROSEDUR PENYUSUNAN LAPORAN REALISASI ANGGARAN (LRA) BELANJA PEGAWAI, PADA SATUAN KERJA BIDANG KEUANGAN DI POLDA SUMATERA SELATAN

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The Budget Realization Report (LRA) is a government financial report that presents a comparison between the budget and its realization within a certain period and plays an important role in achieving accountability and transparency in state financial management. This final report aims to analyze the procedure for preparing the employee expenditure LRA at the Financial Division Work Unit of the South Sumatra Regional Police by using a descriptive method through observation, documentation, and literature study. The results of the analysis indicate that the preparation process of the LRA has been carried out systematically and structurally, starting from the collection of personnel data and supporting documents such as SPM and SP2D, data input through the GPP and SAKTI applications, to tiered verification by KPPN, which subsequently produces a report comparing the budget and the realization of employee expenditures. Although there are still obstacles in the management of employee expenditure budgets, in general the implemented procedures have been carried out in accordance with applicable regulations and support accountable and transparent financial management.

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Availability

Detail Information

Series Title

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Call Number

T2010012026

Publisher

Palembang : Prodi Diploma III Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

v, 95 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.307

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Prodi Diploma III Akuntansi
Penyusunan Laporan Keuangan

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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