Implementation of disbursement procedures for inventory change funds at regional work units in East Java

Abstract

Regional Work Units (SKPD) is organizations within the scope of regional government which act as managers of fund or budget allocations in each region, either directly or indirectly. In connection with this, Regional Work Units (SKPD) play a very important role in helping to realize good governance (good governance) in East Java. Especially in inventory management from disbursement of funds In order to implement APBD, SKPD must have adequate systems and procedures to minimize the occurrence of file errors during the fund disbursement process. The analytical method used in this research is a descriptive qualitative method. From the results of the research conducted, it can be concluded that Implementation of procedures for disbursement of funds to replace inventory money at SKPD in East Java is in accordance with applicable regulations as regulated in Ministry of Home Affairs Regulation No. 77 of 2020 concerning Technical Regional Financial Management and Ministry of Home Affairs Regulation no. 59 of 2007 concerning Guidelines for Regional Financial Management.