ANALISIS PROSES REKONSILIASI PADA KANTOR PELAYANAN PERBENDAHARAAN NEGARA (KPPN) BANJARMASIN

Abstract

This study aims to analyze the process of reconciliation which is part of the General Accounting System implemented by Kantor Pelayanan Perbendaharaan Negara (KPPN) Banjarmasin and assess compliance with regulations that became the basis of creation. Research method used is the method of continuous observation, systematization and explicit. Data sources used are secondary data obtained from Section Verification and Accounting KPPN Banjarmasin. Data obtained from field studies were analyzed descriptively using theories derived from the relevant literature in order to solve the problem at hand. The results showed that in the process of reconciliation KPPN Banjarmasin major obstacles are: (1) The location of the remote unit from KPPN Banjarmasin, (2) Lack of coordination between the Treasury expenditures and the management unit SAI reports, (3) Mistake of data input by the Bank / heading perception in terms of the deposit receipt SSBP (Letter of Non-Tax deposit) and SSPB (deposit Refund Letter Shop), (4) the unit of work is less understanding of the budget that is used when making a deposit of money supply and the return on expenditure, (5) Unit is less rigorous in perform data processing, (6) There is a revision of DIPA that caused ceiling increases / decreases. The shift in the DIPA funds sometimes do not consider the realization that there is shopping, (7) Lack of reconciliation personnel in KPPN, and, (8) Unit of work does not provide specific data storage area for data to be sent to KPPN.