Penerapan sistem pengendalian intern pemerintah atas sistem dan prosedur pengeluaran kas di Dinas Kebudayaan dan Pariwisata Kotamobagu

Abstract

This study aims to determine the suitability of the internal control of cash expenditures of the Kotamobagu Culture and Tourism Service with SPIP No. 60 of 2008, and the Accounting System and Procedures for Cash Expenditures of the Kotamobagu Culture and Tourism Service are in accordance with the Government Regulation of the Republic of Indonesia Number 12 of 2019 concerning Regional Financial Management. The type of research used is qualitative with a descriptive approach. The results of research regarding the Cash Disbursement System and Procedures at the Kotamobagu Culture and Tourism Office show that the elements of risk assessment, information and communication, and monitoring have been implemented in accordance with PP Number 60 of 2008, while the elements of the control environment and control activities are not yet appropriate. This is due to the uneven distribution of technical guidance or training for employees in the finance department. And physical control over assets regarding security has not been implemented properly. The Cash Disbursement Accounting System and Procedures have been implemented and are in accordance with Government Regulation No. 12 of 2019.