ANALISIS ANGGARAN BELANJA DI KANTOR PERTANAHAN KOTA SURAKARTA SELAMA TAHUN 2012

Astuti, Endah Tri (2013) ANALISIS ANGGARAN BELANJA DI KANTOR PERTANAHAN KOTA SURAKARTA SELAMA TAHUN 2012. Other thesis, Universitas Sebelas Maret.

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    Abstract

    This research aimed to find out the use of expense budget in Land Affairs Office of Surakarta City in 2012. The writer conducted direct interview and research on the related institution, the Land Affairs Office of Surakarta City. The Land Affairs Office of Surakarta City is one of government institutions in its operation not apart from budget reporting activity. The writer found that the expense budget in the Land Affairs Office of Surakarta City was reported as consistent with that stated before KPPN, and then SP2D was issued. Because only a part of SP2D was issued, it was reported that only a part of it consistent with the issued SP2D, while the expense was still considerable. The Cash Reserve from KPPN had not been issued yet; therefore it could not finance the operational office activity. There was still some fund blocked in the beginning of year so that the budget could not be liquefied. For that reason, the previously scheduled activities could not be implemented. The writer recommended the DIPA application to be accompanied with the strongly supporting power to lead to SP2D issuance, Cash Reserve issuance, and fund unblocked. Thus it could liquefy the fund and the expense could be realized. Keywords: budget, expense budget, fund.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Fakultas Ekonomi > D3 - Akuntansi Perpajakan
    Depositing User: Vera Suryaningsih
    Date Deposited: 25 Apr 2014 15:46
    Last Modified: 25 Apr 2014 15:46
    URI: https://eprints.uns.ac.id/id/eprint/13149

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