Analisis Pencatatan dan Pelaporan Belanja Langsung pada Dinas Satuan Polisi Pamong Praja Kabupaten Sarolangun

Abstract

This research was conducted at the Civil Service Police Unit of Sarolangun Regency with the aim
of knowing how the systems and procedures, recognition, recording and reporting of direct
expenditures are at the Civil Service Police Unit of Sarolangun Regency. In analyzing the data,
this research was carried out using descriptive qualitative methods. The results showed that the
Recording and Reporting of Direct Expenditures at the Civil Service Police Unit of Sarolangun
Regency had implemented Government Regulation No. 71 of 2010 concerning Government
Accounting Standards and Minister of Home Affairs Regulation No. 64 of 2013 concerning
Guidelines for State/Regional Financial Management. Expenditure reporting by the Sarolangun
District Civil Service Police Unit has implemented PP No. 71 of 2010 concerning accrual-based
recording, which can be seen from the recording of expenditure accounts consisting of operating
expenditures including personnel expenditures and goods and services expenditures as well as
capital expenditures which include equipment and machinery expenditures as well as other fixed
assets expenditures.