EFEKTIVITAS PPENYUSUNAN LAPORAN PERTANGGUNGJAWABAN (LPJ) BENDAHARA PENGELUARAN KPPN SURABAYA II
Keywords:
Efektivitas, Laporan PertanggungJawaban (LPJ), KPPN II SurabayaAbstract
Financial reports at KPPN Surabaya II are a valuable tool in every performance and
work program for monitoring, evaluating and managing state finances to achieve a set goal
and work program. Every year the APBN problem continues to recur with expenditures
exceeding the state income obtained each year and in the Covid-19 era, the government spends
a lot of unexpected funds for the community when changes occur in the APBN, which is usually
called APBN-P, expenditures increase while state income decrease which ultimately results in
a larger budget deficit. The research method used is literature study, as well as observation
with the object of study being the preparation of the Expenditure Accountability Report (LPJ)
for the Treasurer of KPPN Surabaya II in the East Java Province region. The research results
show the effectiveness of the expenditure treasurer in making LPJ and serve as a basis for
improvements and improvements needed for the expenditure treasurer of KPPN Surabaya II.
Keywords: Effectiveness, Accountability Report (LPJ), Treasurer's expenditure
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