[Laporan Magang] - Prosedur Pencatatan Rekapitulasi Perjalanan Dinas di Dewan Perwakilan Rakyat Daerah (DPRD) Kota Bekasi

Martua, Rivaldo (2025) [Laporan Magang] - Prosedur Pencatatan Rekapitulasi Perjalanan Dinas di Dewan Perwakilan Rakyat Daerah (DPRD) Kota Bekasi. STIE Tri Bhakti, Bekasi.

	Text PENDAHULUAN.pdf Download (2MB)
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Abstract

This internship report aims to describe and analyze the procedures for recording the recapitulation of travel expense expenditures at the Secretariat of the Dewan Perwakilan Rakyat Daerah (DPRD) of Bekasi City. Official travel activities represent a significant and routine expenditure in the DPRD budget, thus requiring accurate recording and reporting based on governmental accounting principles. During the internship, the author observed that the recording process was still performed manually using Microsoft Excel and encountered several issues, such as delays in the submission of accountability documents, inconsistent reporting formats, and a lack of technical understanding among staff. Through direct observation and participation in administrative tasks, the author concluded that although the procedures followed existing standard operating guidelines, improvements are still needed in terms of coordination, task distribution, and staff training to enhance the efficiency and accountability of travel expense recording. This report is expected to contribute to improving regional financial management practices and serve as a reference for students and researchers interested in public sector accounting.

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