Penulis : Apriliani Putri Kusumastuti

Fakultas : Ekonomi dan Bisnis

Program Studi : Akuntansi
IPK : 3.36
Pembimbing I : Drs. Bambang Suhardito, M.Si.,Ak
Pembimbing II : -

Sistem Dan Prosedur Pengeluaran Kas Menggunakan Mekanisme UP,

GU, DanTU Pada Dinas Sosial Provinsi Jawa Timur
Abstrak :

The number of final project with the theme of the Accounting System makes the writer is interested to take a
final p0roject in the same field, in addition Accounting System has extensive discussion. Many final project
discuss about systems and procedures for cash disbursements on the company's profit-oriented, here the
author tries to discuss the accounting system in Non-Profit Organizations or non profit-oriented company,
for example, government organizations namely the Social ministries of East Java Province. The differences
of these two organizations are very different type of organization as in systems and procedurs for cash
disbursements that has many mechanisms. Here the author discusses the systems and procedurs for cash
disbursements uses a UP (Uang Persediaan) mechanism, GU (Ganti Uang) mechanism, TU (Tambah
Uang) mechanism. In this mechanism has systems and procedures more complicated and long. To speed up
this final project, the author analyzes the data and government regulations that have been determined and
observe. In the implementation of systems and procedures for cash disbursement at the Social ministries of
East Java province have not trouble at all, because the execution of their tasks was accompanied by ACT
(Accountability and Performance Management) is an institution whose function is to accompany each
SKPD in carrying out their duties. But the realization there are differences in the implementation manual.
The author states that the systems and procedures for cash disbursements made by the Social ministries of
East Java Province was appropriate and well executed.

Keyword :

non profit organizations, systems and procedures for cash disbursements, social ministries of east java
province, UP GU TU mechanism.

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