System at the Regional Financial Management Agency (BPKD) of Langsa City

Authors

  • Esti Alemia Puspita Program Studi Keuangan dan Perbankan Nusantara, Akademi Keuangan Perbankan Nusantara, Kabupaten Aceh Timur, Provinsi Aceh, Indonesia

DOI:

https://doi.org/10.61402/sajmr.v2i1.72

Keywords:

Cash management, decentralization, cash receipt system, financial efficiency

Abstract

Cash management becomes an important aspect in local government administration, as it maintains financial balance and efficiency in the implementation of governmental activities. Cash comprises cash on hand and bank balance that can be utilized to finance governmental activities. The cash receipt system encompasses various sources such as taxes, levies, and receivables. Meanwhile, the cash disbursement system includes various transactions such as purchasing goods and
paying debts. Both systems must be accurately recorded and deposited, as well as well-managed to prevent misappropriation and ensure compliance with established procedures. The implementation of computerized systems such as SIMDA can help accelerate and enhance efficiency in cash receipt and disbursement in local
government administration.

Downloads

Download data is not yet available.

References

Arthur J. Keown. 2010. Manajemen Keuangan: Prinsip dan Penerapan. Edisi ke -8. Jakarta: PT Indeks.

Eli dkki. 2009. Akuntansi Keuangan. Jakarta: Graha Ilmu.

Erlina, dkk. 2012. Pengelolaan dan Akuntansi Keuangan Daerah. USU Press : Medan.

Halim, Abdul. 2016. Manajemen Keuangan Sektor Publik: Problematika Penerimaan dan Pengeluaran Pemerintah. Salemba Empat: Jakarta.

Mahmudi.2009. Manajemen Keuangan Daerah. Penerbit Erlangga: Jakarta.

Moeheriono. 2011. Perencanaan, Aplikasi dan Pengembangan Indikator Kinerja Utama (IKU) Bisnis dan Publik. Jakarta: PT. RajaGrafindo Persada.

Muliyadi. 2013. Sistem Akuntansi. Edisi Ketiga. Jakarta: Salemba Empat. Mursyidi. 2009.Akuntansi Pemerintah di Indonesia. PT. Refika Aditama:Bandung.

Renyowijoyo, Muindro. 2010. Akuntansi Sektor Publik Organisasi Non Laba. Edisi Kedua. Jakarta: Mitra Wacana Media.

Soemarso.2009.Akuntansi Suatu Pengantar. Buku Kedua. Edisi Kelima. Jakarta: Salemba Empat.

Syahyunan. 2013. Manajemen Keuangan1. Edisi Kedua. USU Press: Medan. Peraturan Walikota Medan Nomor 60 Tahun 2010.

Downloads

Published

2024-02-21

How to Cite

Esti Alemia Puspita. (2024). System at the Regional Financial Management Agency (BPKD) of Langsa City. SAJMR : Southeast Asian Journal of Management and Research, 2(1), 53–72. https://doi.org/10.61402/sajmr.v2i1.72

Similar Articles

<< < 1 2 3 4 5 6 > >> 

You may also start an advanced similarity search for this article.