Efektivitas Pengelolaan Keuangan Di Badan Pengelolaan Keuangan Dan Pendapatan Daerah Kota Tomohon

Abstract

effectiveness of financial management in The Bank for Exchange and Trade of the Tomohon Region. This study uses a qualitative descriptive study method. Data is taken or collected through observation, interviews and documentation techniques.

The results of this research show that the level of effectiveness in the treasury sector of the Tomohon City Regional Financial and Revenue Management Agency, especially in the disbursement of funds for contract workers, is still categorized as quite effective or not yet fully optimal. Seeing the research results shows that there are still problems or obstacles such as delays in issuing SP2D ( Order for Disbursement of Funds) due to carelessness and delays from the relevant agencies in submitting files relating to procedures or requirements for disbursing salaries of contract workers, there is still a lack of State Civil Apparatus and Contract Personnel employees who handle the disbursement of salary funds for contract workers.