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