EVALUATION OF SYSTEMS AND PROCEDURES FOR ISSUING DISBURSEMENT ORDERS (SP2D) AT BPKD WEST ACEH

Abstract

This research evaluates the system and procedures for issuing Fund Disbursement Orders (SP2D) at the Regional Financial Management Agency (BPKD) of West Aceh Regency. The focus of the research is to assess SP2D publishing systems and procedures and assess effectiveness, efficiency, accountability, transparency and supervision in SP2D publishing. The research method used is qualitative with data collection through literature study, observation and interviews with relevant officers. Data was analyzed descriptively to produce relevant findings. The research results show that the system and procedures for issuing SP2D at BPKD West Aceh Regency are in accordance with applicable guidelines. Judging from the side of optimizing services in SP2D issuance, the level of transparency and accountability shows positive results. Supervision of the SP2D issuance process is also carried out strictly. However, the level of effectiveness and efficiency of issuing SP2D still needs to be improved, especially at the end of the year when the workload of officers increases. The recommendation of this research is that the West Aceh Regency BPKD continues to improve and update systems, SOPs and supervision of SP2D issuance. Steps such as careful planning, adding human resources, improving the approval process, utilizing information technology, and improving the quality of human resources are recommended to increase the effectiveness and efficiency of SP2D issuance at the West Aceh BPKD and maintain aspects of accountability and transparency.