Skripsi

SISTEM PENGELUARAN KAS PADA BADAN LAYANAN UMUM DAERAH (BLUD) DI RUMAH SAKIT UMUM DAERAH GANDUS PALEMBANG

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This final report discusses the cash disbursement system at the Regional Public Service Agency (BLUD) of Gandus Regional General Hospital, Palembang. This system plays an important role in supporting operational activities and ensuring orderly, transparent, and accountable financial management. The purpose of this study is to identify the procedures of cash disbursement, the documents used, and the recording system applied, particularly in service-related expenditures. In addition, this study evaluates its conformity with the principles of effectiveness, efficiency, and accountability. The results show that the cash disbursement system has been implemented in a structured manner, supported by clear procedures, complete documentation, and systematic recording in accordance with applicable regulations. However, some obstacles remain, such as administrative delays and the need for better coordination among departments to improve efficiency. Keywords: cash disbursement system, BLUD, effectiveness, efficiency, accountability.

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Detail Information

Series Title

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Call Number

T2014162026

Publisher

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

Collation

xii, 89 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.480 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi keuangan
Prodi Diploma III Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

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