PELAKSANAAN RESTRUKTURISASI DAN PENDEBITAN REKENING PENGELUARAN KAS NEGARA PADA KANTOR PELAYANAN PERBENDAHARAAN NEGARA KEDIRI

Abstract

Effective and efficient management of state treasury is important in the current era of information technology development. Digitization of state treasury disbursements through the policy of restructuring expenditure accounts by implementing virtual accounts at the work unit level. Debiting virtual accounts can be done through CMS (Cash Management System), debit cards, and cash withdrawals at bank tellers. This study aims to review the mechanism for debiting the Kediri’s State Treasury Sersvice Office virtual account and the obstacles faced in its implementation. The data collection method used is descriptive qualitative research approach. The results showed that CMS was the most frequently used debit method because it was the most effective and efficient, but its use was limited to non-cash transactions. Furthermore, the debit card method has the flexibility of cash and non-cash transactions but is the least used due to the high risk of additional cost losses that must be borne by the expense treasurer. The cash withdrawal method through bank tellers is used to make cash transaction payments in order to cover the shortcomings of the CMS method. The expenditure treasurer has the flexibility to debit through the most effective and efficient mechanism according to the characteristics of their supplier.