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SISTEM PERTANGGUNGJAWABAN UNIT KERJA TERHADAP PENGGUNAAN DANA PENERIMAAN NEGARA BUKAN PAJAK (PNBP)

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The purpose of this research is to find out fund responsibility system of Non-Tax State Revenue
(PNBP) that is used by work unit as budget user responsibility media to the budget managing at
Institut Teknologi Sepuluh November Surabaya (ITS). In order to implement accountability and
transparency in the implementation of fund responsibility of Non-Tax State Revenue, the work unit in
ITS is supported by the utilization of information system and information technology. Descriptive
analysis method in the form of case study that is carried out by performing interview, documentation,
and observation is used in this research.The result of the research shows that ITS public service
agency, in the fund responsibility of Non-Tax State Revenue, has utilized web based financial
application system that is called Integrated Financial SIM so it can provide transparent and
accountability of financial statement. In the implementation of fund responsibility system of Non-Tax
State Revenue on work unit that in general the Faculty of Civil Engineering and Planning is in
accordance with the legislation about cash administration. In order to evaluate the success of the
implementation of integrated financial SIM activities and programs, it should be supported by work
reporting system which describes the relation between budget users and the output of activities.
Keywords: Responsibility System, Non-Tax State Revenue, Public Service Agency, Transparency,
and Accountability.

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Informasi Detil

Judul Seri

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No. Panggil

A14/664 Ind s

Penerbit

New Delhi : ., 2014

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

A14/664

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subyek

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Info Detil Spesifik

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Pernyataan Tanggungjawab

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