DISBURSEMENT AND ACCOUNTABILITY PROCEDURES FOR UMDS AT PT KAI DAOP 5 PURWOKERTO

Abstract

The MBKM internship program at PT Kereta Api Indonesia (Persero) Purwokerto Operation Area 5, provides direct experience in managing financial administration, especially in the process of disbursing and accountability for Temporary Office Advances (UMDS). The author is involved in document verification, data entry into the SAP system. The method used is direct observation and active participation. The results show that obstacles such as miscommunication between units, lack of employee understanding, and incomplete documents cause delays in accountability of funds and have an impact on operational efficiency. Suggested solutions include increasing employee socialization and training as well as optimizing digital systems such as SAP and Railtax to improve recording accuracy and administrative efficiency. With these improvements, UMDS procedures are expected to be more effective, efficient and transparent and support the company's operations