Kartika Widya Kirana. 8323136502. Analysis of The Servant Cost Procedures Implementation And The Impact on The Budget Absorption In National Food and Drug Agency (BPOM). Program Studi D III Akuntansi. Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Jakarta.
This scientific papers has a background that concerning the servants cost procedures implementation in BPOM. The servants cost is the biggest absorption of The Indonesian Budget and each year is always increasing its budget. The aim of author research is to determine whether the servants cost procedures implementation in BPOM has conformity with PP 71 Year 2010. The method used in this research is descriptive analysis of quantitative data collection method through observation, interviews, and data through literature. The results from this research is that the servants cost procedures implementation in BPOM are in accordance with the PP 71 of 2010 and the rules contained in the Budget Implementation Guidebook BPOM. On the application of this procedures are not detached of obstacles, but the obstacles has no impact on the budget absorption of servants in BPOM. But once these obstacles must be overcome so that obstacles are not hinder the performance of PPABP and cause a buildup of duty in recent months.
Keywords: servant cost, obstacles in implementation, budget absorptio
