KAJIAN PERBEDAAN PEMAHAMAN TENTANG PERTANGGUNGJAWABAN PELAKSANAAN KEGIATAN UNTUK BELANJA MAKAN MINUM (Studi Kasus pada Badan Kepegawaian Daerah Provinsi Sulawesi Utara Tahun 2013)
Abstract: This study aims to
determine the problems in the accountability of the activities at BKD North
Sulawesi, as well as to gain a shared understanding between the auditor of the
Inspectorate with BKD North Sulawesi regarding accountability of eating and
drinking expenditure in the designation in accordance with programs and
activities that are organized in the DPA SKPD , so that there are no more
errors in the document creation process of accountability by implementing
activities.
The object of this research is the Regional Employment Board of North
Sulawesi Province and the Inspectorate of North Sulawesi province in which
researchers took multiple samples among others, Treasurer Expenditure on BKD
North Sulawesi province and DKP North Sulawesi Province, Head of Sub Division
of Planning and Finance at BKD and DKP North Sulawesi Province, Staff At BKD,
Flammable related to the functions of Treasury and Verification, Auditor and
Functional Implementation Supervisory Affairs Regional Government (P2UPD) in
North Sulawesi Provincial Inspectorate. Sample numbering 12 people. Data
collected in the form of primary data obtained through interviews with a
sample. Tesis ini using qualitative research approaches.
The results showed that there are some things that a problem is found in
the differences in the understanding of the accountability of the budget for
eating and drinking expenditure at BKD North Sulawesi province with the auditors
of the Inspectorate of North Sulawesi province. The other thing that is
encountered is the problem of communication, and understanding of the
regulations are still lacking.
Keywords: Understanding
Differences, Accountability of Activities Implementation, Eat and Drink Expenditure
Penulis: Supriyadi Subu, Lidya
Mawingkere, Lintje Kalangi
Kode Jurnal: jpakuntansidd150688
