PELAKSANAAN APLIKASI SISTEM PERBENDAHARAAN DAN ANGGARAN NEGARA DITINJAU SISTEM PENGENDALIAN INTERN (STUDI KASUS KPPN MAKASSAR I)

Abstract

This research aimed to find out the effectiveness of the implementation of Treasury System Application and National Budget (SPAN) and the internal control system at KPPN Makassar I. The method of this research was qualitative method. The techniques of data collection were observation, interview, and documents. The result of the research revealed that the implementation of Treasury System and National Budget (SPAN) at KPPN Makassar 1 was done according to the rules of Finance Ministry of Indonesia number 154/PMK.05.2014. It was proven by the supporting documents such as module of commitment, payment module, and module of accounting report while the internal control system was done based on the Rules of Finance Minister of Indonesia number 940/kmk/09/2017. It was supported with internal control system, risk evaluation, control activities, information and communication and observation.