ANALISIS PELAKSANAAN SISTEM DAN PROSEDUR PENGELUARAN KAS PADA SEKRETARIAT DEWAN PERWAKILAN RAKYAT DAERAH KABUPATEN SIKKA
cash disbursement system is an organizational form, records and reports made to carry out activities either by check or cash. The purpose of this study was to determine the implementation of the cash disbursement system at the Secretariat of the Regional House of Representatives of Sikka Regency. The object of this research is the Secretariat of the Regional House of Representatives of Sikka Regency. The method used is a qualitative descriptive method that compares data based on observations, interviews and documentation at the research site with the Mulyadi theory and government regulation no. 12 of 2019. The results show that the application of a cash disbursement system at the secretariat of the regional people's representative council. There is no separation of functions is the implementation of the cash disbursement system, while the documents, records and implementation procedures are quite good.