Analisis Sistem dan Prosedur Pengeluaran Kas Belanja Langsung Pada Pemerintah Provinsi Sulawesi Utara

Abstract

This research analyzes the system and procedures for direct spending in the Provincial Government of North Sulawesi to evaluate the effectiveness of monetary policy implementation and provide suggestions for improvement. With regional autonomy, enhancing accountability and transparency in financial management becomes crucial, particularly regarding direct cash expenditures. Although efforts have been made to improve spending efficiency, results often fall short of targets, indicating a need to strengthen the accounting system. The methodology employed is a qualitative descriptive approach, analyzing the financial reports of the Provincial Government of North Sulawesi as of December 2024. The results indicate that, despite efforts toward transparency, challenges in implementing government spending lead to a backlog of realizations at the end of the fiscal year and low budget absorption. This research is expected to significantly enhance accountability and transparency in public financial management at the regional level.