The written final assignment about Analysis Application System
Accounting Budget Disbursement with Method SPP-GU at the Regional Financial
Agency of Purbalingga already completed in the even semester of 2020/2021
academic year. The purpose of this paper is to describes the application of the
budget disbursement accounting system with the SPP-GU method at the
Purbalingga Regional Finance Agency. The written use two data source that is
obtained directly through interviews and data through observation with looking for
supporting sources report generation. And data that includes documentation, files,
and library study. Application system accounting budget disbursement with SPPGU
starting from submission of issuance of letter of provision of funds, submission
of payment request letter, issuance of order to pay, issuance of orders for
disbursement of funds until accountability report. The application system budget
disbursement with method SPP-GU in BAKEUDA Purbalingga Related functions
include the power of BUD, PPKD, expenditure treasurer, PPTK, budget users,
treasury, accounting, Central Java bank. The documents used include DPA, SPD,
GU cover letter, statement letter for submitting SP2D, verification letter for SPJ,
SPJ, SPP, SPM, and SP2D. The internal control applied when the SPP-GU budget
disbursement transaction is authorized by the cash disbursement function has
received prior authorization from the authorized party.