HAMBATAN PENCAIRAN ANGGARAN PERJALANAN DINAS PEGAWAIINSPEKTORATPROVINSI JAWA TIMUR

Abstract

This study aims to identify and analyze the factors that cause obstacles in the disbursement of official
travel budgets at the East Java Provincial Inspectorate. The method used in this study is qualitative
research with a descriptive approach, involving interviews and document analysis to collect data. The
results of the study indicate that the main factors causing obstacles in budget disbursement include
incomplete administrative documents, complex bureaucratic procedures, unavailability of funds
in a timely manner, lack of employee understanding of procedures, ineffective interdepartmentalcommunication, and overload in the finance division. Each of these factors contributes to
delays in budget disbursement and impacts the effectiveness of budget use. To overcome these
obstacles, improvements in document completeness, procedure simplification, increased
coordination between departments, and training for employees to understand applicable procedures
are needed. Thus, budget disbursement can run more smoothly and on time, which in turn
supports the smooth implementation of official activities.