ANALISIS PENGENDALIAN INTERN PENCAIRAN DANA HIBAH PEMERINTAH DAERAH KEPADA MASYARAKAT TAHUN ANGGARAN 2013

Abstract

The purpose of this research is to find out the disbursement mechanism of local government grant to the
community. This grant is given with the regard of justice, compliance, rationality, and benefit principles for the
community. The research has been conducted on the Department of Revenue and Management of Surabaya City
which is located on Jalan Jimerto 25 – 27 Surabaya by using qualitative research which has been performed by
collecting, processing, and interpreting the data which has been obtained so it can give correct and complete
information for the problems. The result of the research shows that the disbursement of grant is started from the
treasurer of expenditure submits the Request Payment Letter (SPP) and other documents to the Financial
Administration Officials of Local Financial Management Working Unit (PPK-SKPKD). After it has been
observed, the Financial Administration Officials of Local Financial Management Working Unit (PPK-SKPKD)
makes the warrant of payment (SPM) and delegate the warrant of payment to the Local Financial Management
Official (PPKD) to be authorized. Moreover, the Local Financial Management Official (PPKD) gives the
Warrant of Payment (SPM) to the Power of Local Treasurer (Kuasa BUD) to be observed. Based on the Warrant
of Payment (SPM), the Power of Local Treasurer (Kuasa BUD) makes the Warrant of Disbursement (SP2D)
then gives it and other documents to the bank. Then, the bank disburses the fund to the third party.
Keywords: Disbursement Mechanism of Local Government Grant, Grant, Local Government.