ANALISIS SISTEM AKUNTANSI PENGELUARAN KAS PADA BADAN PUSAT STATISTIK KOTA MAGELANG

Abstract

The accounting system for cash disbursements plays a crucial role in ensuring financial transparency and accountability in government institutions, including the Central Bureau of Statistics in Magelang City. The purpose of this study is to evaluate the effectiveness of the cash disbursements accounting system implemented in BPS Magelang City, with particular attention to compliance with regulations, efficiency in procedures, and internal controls applied. The methodology used in this study is a descriptive qualitative approach, with information collection through interviews, observations, and analysis of relevant documents. The findings of this study indicate that the accounting system for cash disbursements in BPS Magelang City has been operated in accordance with appropriate standards, supported by the Satker Application System (SAS) application that facilitates the process of recording and reporting financial transactions. However, there are several weaknesses, such as overlapping tasks in several functions that can increase the potential for errors or fraud. Therefore, this study recommends improvements in the organizational structure and enhancement of the internal control system to ensure clearer, more efficient, and more accountable cash management