STRATEGY FOR EFFICIENCY OF MANAGEMENT OF OFFICIAL TRAVEL DOCUMENTS OF THE SECRETARIAT OF THE SUPERVISORS BOARD OF BPKH: IMPLEMENTATION OF TECHNOLOGY IN AUDIT AND REPORTING

Abstract

This study analyzes the effectiveness of travel document management and strategies to improve efficiency and accuracy in auditing and reporting within the Secretariat of the BPKH Supervisory Board. Evaluation is necessary to improve administrative and audit systems for more accurate and efficient reporting.

The research employs a qualitative descriptive approach through direct observation and interviews with the treasury department. Observations cover workflow, challenges, and internal control mechanisms, while interviews explore issues in report preparation.

Findings indicate challenges such as the loss of supporting documentation, which hinders audits. Internal controls have been implemented through transaction recording, but issues remain in the speed and accuracy of report preparation, especially with a high workload. Audits are generally conducted annually, but sudden audits require prompt document readiness.

This study concludes that while internal control systems are well-established, improvements are needed in document management and audit follow-ups to enhance administrative effectiveness and efficiency within the Secretariat of the BPKH Supervisory Board.