Analisis Prosedur Pencairan Dana Apbn Mekanisme Uang Persediaan, Langsung, Dan Tambahan Uang Persediaan Pada Balai Pengendalian Perubahan Iklim Dan Kebakaran Hutan Dan Lahan Wilayah Sumatera (BPPIKHL)

Abstract

The purpose of this study is to determine the procedure for disbursement of funds from the State Budget (APBN), the Mechanism of Supply Money (UP), Direct (LS), and Additional Supply Money (TUP) at the office of the Center for Climate Change Control and Forest and Land Fires in Sumatra Region and its application whether it is in accordance with the Minister of Finance Regulation No. 190 / PMK.05 / 2012 concerning payment procedures in the State Budget. By using 3 indicators as operational variables. The use of variables based on the Minister of Finance Regulation No. 190/PMK.05/2012 concerning payment procedures in the State Budget includes Supply Money (UP), Direct (LS), and Additional Supply Money (TUP). This research was conducted at the office of the Center for Climate Change Control and Forest and Land Fires in Sumatra Region. The data used are secondary data including SPP (Payment Order), SPM (Payment Order), and SP2D (Disbursement Order), etc. The data collection techniques used are interviews, documentation, and literature studies. The results showed that the procedure for disbursing funds at the Sumatra Regional Center for Climate Change and Forest and Land Fire Control was in accordance with the Minister of Finance Regulation No. 190/PMK.05/2012.