PERANAN BENDAHARA UMUM DAERAH DALAM MENGELOLA KAS DAERAH (Studi Kasus Pada Bagian Keuangan Sekretariat Daerah Kota Malang)

Abstract

The title of this theses is “The Role of Big Treasury Region In Managing Region’s Fund (Cases Study at Finance Part In Malang City)”. It based an constitution’s 2004 No.32 Act of the Region’s Government and based an constitution’s 2004 No.33 Act of equality of financial among region Government and Center Government who has given to region govenrment to cary out his region to be better, especially in managing region’s fund. According to statement above that region government and all of part have to manage region’s fund without coruption, colution, and nepotism. Malang City is a industry’s and tourism’s, it proven that the income of Malang Government’s grow up every years. Based on that reality, Malang Government be able to manage region’s fund as good as possible, that it using for public purpose. The poblem in this thesis involving (1) How the role of big treasury to managing region’s fund in Malang Government, and (2) How the proccess of managing region’s fund by the big theasury of Malang Government. Relatet white those poblem, this research useful for (1) to know and to describe the role of big treasury of Malang Government in managing region’s fund of Malang Government, and (2) to know and to describe the proccess of managing region’s fund by the big treasury in Malang Government. To achieve those goal, the recearcher use desciptive recearch with cualitative approachment. To get data and information the researcher do the interview and documentation from data who have gotten, the research analys to get relevant data. The value of research show that the role of big treasury in managing region’s fund have important role who without the big treasury will give bad effect that management of region’s fun is not run well. Even still any abstacle, such as unontime and lack of acconter in every SKPD-SKPD (set of activity peripheral of area). Conclusion of which can taken is Role of Big Treasury Region In Managing Region’s Fund is have role among others: (1) Stipulating in management of Cash Area covering Letter Liquefaction of Fund (SPD), SPP, and SPJ. (2) Execution in management of Cash Area by opening account at healthy Banks and pursuant to Regulation of Regional Leader. (3) Responsibility in management of Cash Area by presenting financial statement during budget year pass execution of APBD and pursuant to governmental accounting standard. While Big Treasury Region In Managing Region’s Fund is (1) Form Management of Cash Area with budget system base on at performance. (2) Procedure Management of Cash Area matching with Law And Regulation among others is Regulation Of Ministry of Home Affairs of No.13 Year 2006 about Guidance Of Management of Finance Area and By Law Of Unlucky Town of No.3 Year 2004 about Specifics Management of Finance Area. (3) Observation and Evaluation done conducted by DPRD which do not check, and Bawasda and also BPK having the character of to check which is done conducted by the end of budget year. As for suggestion is (1) Make-Up of at quality of management of Cash Area of sesuia with role had by either from stipulating facet, responsibility and execution. (2) Make-Up of in management of Cash Area, in facet form management, observation and procedure, run as according to Law And Regulation going into effect.