ANALYSIS OF THE IMPLEMENTATION OF CASH DISBURSEMENT SYSTEMS AND PROCEDURES USING MONEY SUPPLY IN BINJAI CITY GOVERNMENT

Abstract

This research is aimed at seeing how the cash disbursement procedure mechanism works using non-cash transaction methods at the Binjai City Government and to see how the Binjai City government overcomes problems in carrying out non-cash transactions. This research uses descriptive/qualitative methods by paying attention to aspects of implementation carried out using applicable theory, evaluating based on applicable regulations and providing conclusions. The results of the research show that the system and procedures for disbursing supply money (UP) at the Binjai City Government are in accordance with the provisions of the Binjai City Government. The Binjai City Government is advised to carry out internal control activities in financial management consistently and sustainably. Apart from that, the Binjai City Government must improve the quality of supervision and validation of document completeness checks first so that every funding activity is processed on time, and it is very important to continue to carry out regular training and outreach to budget financial users and treasurers in order to improve their competency. on systems and procedures for cash disbursements for inventory in non-cash transaction activities.

Keywords: Systems, Procedures for Spending Cash, Stock Money.