Penerapan Sistem Akuntansi Pengeluaran Kas Atas Biaya Perjalanan Dinas pada Sekretariat DPRD Provinsi Sumatera Utara

Abstract

The Secretariat of the DPRD Sumatera Utara is element service administration and delivery support to duties and functions of DPRD Sumatera Utara. In carrying out official travel, of course, costs are required so that cash disbursements occur. An accounting system is needed in disbursing cash expenses for official travel so that the management is carried out properly. This study aims to determine the cash disbursement accounting system that is applied in official travel expenses at the Secretariat of the DPRD Sumatera Utara. The method used in this study is a qualitative method by describing the data obtained from interviews and observations. The results showed that the cash disbursement accounting system for official travel expenses implemented by the Secretariat of the DPRD Sumatera Utara was quite good and the process of disbursing official travel expenses was in accordance with the applicable procedures.