ARAUNA, YOLY CHRISTIAN (2022) Tinjauan atas Pelaksanaan Penerimaan dan Pengeluaran Kas pada Kejaksaan Negeri Medan. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Kementerian/lembaga menyelenggarakan fungsi maupun tugas pokoknya yang mengakibatkan timbulnya hak dan kewajiban pengelolaan keuangan negara dalam lingkup Anggaran Pendapatan dan Belanja Negara (APBN). Termasuk Kejaksaan Republik Indonesia sebagai salah satu lembaga penegak hukum Republik Indonesia yang melaksanakan wewenang dalam bidang penuntuan maupun tugas lain atas ketentuan peraturan perundang-undangan yang mengelola pelaksanaan kas organisasinya. Kejaksaan Negeri Medan yang merupakan instansi vertikal di bawah Kejaksaan Republik Indonesia memiliki sumber penerimaan dan pengeluaran yang perlu dikelola dalam sistem pengelolaan kas negara dalam menjalankan fungsi serta tugas intinya. Penelitian ini bertujuan untuk mengetahui bagaimana pelaksanaan atas penerimaan dan pengeluaran kas, pengelolaan kas dan kendala yang dihadapi dalam melaksanakan pengelolaan kas di Kejaksaan Negeri Medan. Metode yang digunakan dalam penelitian ini ialah kualitatif dekskriptif yang menghimpun data melalui proses wawancara terhadap pejabat keuangan Kejaksaan Negeri Medan. Pengelolaan data dalam penelitian ini menggunakan Aplikasi ATLAS.ti dalam mengarahkan kodefikasi sebagai temuan penilitian. Hasil penelitian ini menunjukkan bahwa pengelolaan kas negara pada Kejaksaan Negeri Medan sudah dilakukan dengan sesuai ketentuan peraturan perundang-undangan. / Ministries/institutions carry out their main functions and duties which result in the emergence of rights and obligations for managing state finances within the scope of the State Revenue and Expenditure Budget (APBN). Including the Prosecutor's Office of the Republic of Indonesia as one of the law enforcement agencies of the Republic of Indonesia which carries out its authority in the field of prosecution and other duties under the provisions of laws and regulations that manage the implementation of the organization's cash. The Medan District Attorney, which is a vertical agency under the Attorney General's Office of the Republic of Indonesia, has sources of revenue and expenditure that need to be managed in the state treasury management system in carrying out its core functions and duties. This study aims to determine how the implementation of cash receipts and disbursements, cash management and the obstacles faced in carrying out cash management at the Medan District Attorney. The method used in this research is descriptive qualitative which collects data through an interview process with financial officials of the Medan District Attorney. The data management in this study uses the ATLAS.ti application in directing the coding as research findings. The results of this study indicate that the management of the state treasury at the Medan District Attorney has been carried out in accordance with the provisions of the legislation.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Perencanaan Kas, Pengelolaan Kas Negara, Bendahara, Kejaksaan, Cash Planning, State Treasury Management, Treasurer, Attorney General's |
| Subjects: | 300 – Social sciences > 350-359 Public Administration and Military Science > 352.4 Financial of Public Administration PKN STAN Subject Area > Pengelolaan Kas Negara |
| Divisions: | 61409 Diploma III Kebendaharaan Negara |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 03 Nov 2022 06:08 |
| Last Modified: | 03 Nov 2022 06:08 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/414 |
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