Analisis Efektivitas Sistem Perbendaharaan dan Anggaran Negara (SPAN) dalam Proses Penerbitan Surat Perintah Pencairan Dana (SP2D) pada Kantor Pelayanan Perbendaharaan Negara Bandung

Abstract

The implementation of the State Treasury and Budget System is a government initiative to improve the effectiveness, transparency, and accountability of public financial management. This research aims to analyze the effectiveness of the system in the issuance process of Fund Disbursement Orders at the State Treasury Service Office Bandung I. The study employed a descriptive qualitative method through observation, interviews, participation in work activities, and documentation review during the internship. The results indicate that the State Treasury and Budget System has supported faster fund disbursement, improved data accuracy, and strengthened internal control. However, several administrative issues, such as incorrect bank account information and incomplete supporting documents submitted by government work units, still caused delays in the issuance of Fund Disbursement Orders. It can be concluded that the implementation of the State Treasury and Budget System has been effective. Nevertheless, greater administrative accuracy, better coordination, and stronger user compliance are still required to optimize the quality of public financial management services.