PENERAPAN BEST PRACTICE PENGENDALIAN PADA SIKLUS PENGELUARAN PEMERINTAH

Iskandar Iskandar

Abstract


This study analyzes the implementation of control policies and procedures in the government expenditure cycle, particularly at the central government, starting from control at the phase of commitment, goods/services received, before payment and at the time of payment. The research was conducted by analyzing the content of the regulations in the implementation of state budget expenditures.The results show that the implementation of controls in the government expenditure cycle has been fulfilled according to international practice. The application of this control is important for financial managers to ensure that the budget execution process is carried out properly.


Keywords


compliance, control, budget execution, state budget payment

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DOI: https://doi.org/10.36766/ijag.v4i2.126

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This work is licensed under a Creative Commons Attribution 4.0 International License.