Analysis of Goods and Services Expenditure Systems and Procedures Based on Permendagri No. 77 of 2020 at the Manado City Tourism Office

Good systems and procedures for the implementation of goods and services expenditure procurement are needed to support effective regional financial management so that each agency can carry out its operational activities. This study aims to determine the system and procedures for implementing goods and services expenditures at the Manado City Tourism Office by applicable regulations. The research method used is qualitative descriptive research. Data collection methods through interviews, and documentation. The data analysis process by collecting data, presenting the results of interviews and documentation obtained, studying how systems and procedures operate, conducting an analysis process, and drawing conclusions. The results showed that the implementation of systems and procedures for the procurement of goods and services of the Manado City Tourism Office has been carried out by Permendagri No. 77 of 2020 by involving the functions, duties, and authorities of the parties involved, and has been equipped with documents that are used and can be accounted for, as well as the application system used. It is better to improve the internet network system to expedite work so that the financial reports presented can be submitted on time.

Good systems and procedures for the implementation of goods and services expenditure procurement are needed to support effective regional financial management so that each agency can carry out its operational activities. This study aims to determine the system and procedures for implementing goods and services expenditures at the Manado City Tourism Office by applicable regulations. The research method used is qualitative descriptive research. Data collection methods through interviews, and documentation. The data analysis process by collecting data, presenting the results of interviews and documentation obtained, studying how systems and procedures operate, conducting an analysis process, and drawing conclusions. The results showed that the implementation of systems and procedures for the procurement of goods and services of the Manado City Tourism Office has been carried out by Permendagri No. 77 of 2020 by involving the functions, duties, and authorities of the parties involved, and has been equipped with documents that are used and can be accounted for, as well as the application system used. It is better to improve the internet network system to expedite work so that the financial reports presented can be submitted on time.
INTRODUCTION principles of regional financial management, including responsibility, being able to fulfill financial obligations, honesty, effectiveness, efficiency, and control. Mahmudi (2010: 238) states that the provisions regarding the procedures for the procurement of goods and state / regional assets are as follows: 1. The implementation of the procurement of goods/services is carried out by the state / regional asset procurement team and coordinated by the equipment section which aims for orderly administration and optimization of utilization and orderly inventory. 2. Procurement of goods and services can be done through procurement and contracting, self-management, grants and donations, leasing, loans, and utilization. 3. The procurement procedure begins with the planning of goods needs by the ministry/agency / SKPD and ends with the implementation of the procurement of goods needed by the procurement committee. 4. Procurement of state and regional property must be by the laws and regulations concerning the procurement of goods/services.

Components in Government Procurement of Goods and Services
Types of government procurement of goods/services by Presidential Regulation (Perpres) No. 12 of 2021 are divided into 4 major groups of goods, construction work, consulting services, and other services.

Expenditure Accounting
According to Permendagri No.77 of 2020, regional expenditures include all expenditures from the regional general cash account that do not need to be received back by the region and other expenditures that in accordance with statutory provisions are recognized as a deduction from equity which is a regional obligation in one fiscal year.

SiRUP (General Procurement Plan Information System)
SiRUP (General Procurement Plan System) is a Web-based application that is used as a means or tool to inform the General Procurement Plan (RUP), which is responsible for identifying the needs of goods/services of agencies/institutions that use APBN/APBD, preparing budget plans, starting from decision making to the preparation of Terms of Reference (KAK).

FMIS ( Financial Management Information System )
The purpose of this FMIS for local governments is to assist in realizing good governance including control over financial transactions and information.

SIPD (Local Government Information System)
SIPD is a system of recording, managing, and documenting regional development data into information that is presented to the public, and acts as a decision-making material in the planning, implementation, and evaluation of local government.

Previous Researcher
Research conducted by Inayah Tania Ahmad (2021) with the research title, namely Analysis of the Implementation of Goods and Services Expenditure Systems and Procedures at the Regional Social Service of North Sulawesi Province. This research uses Descriptive Qualitative research methods. The results of his research from this study are the System and Procedures for purchasing goods and services at the Regional Social Service of North Sulawesi Province have been operationalized properly and by the Regulation of the Minister of Home Affairs No.77 of 2020 concerning Technical Guidelines for Regional Financial Management. Furthermore, research with the title Analysis of the Operating Expenditure Administration System at the Regional Finance Agency of West Sumatra Province was conducted by Sartika, et al (2022) with qualitative descriptive research methods. Based on the results of the conclusion, the operating expenditure administration system at the Regional Finance Agency of West Sumatra Province has been carried out by applicable regulations, namely Permendagri number 77 of 2020 concerning technical guidelines for regional financial management.

Conceptual Framework
This conceptual framework can provide an overview to facilitate researchers in solving problems on the object of research.

Type of Research
This type of research uses qualitative research with descriptive methods. The descriptive method is research that describes, describes, or explains the state of the object of research as it is, according to the circumstances and conditions at the time the research was conducted (Sugiyono, 2017: 59). Researchers chose the descriptive method to analyze the data obtained, then describe the results obtained from the research.

Place and Time of Research
This research was conducted at the Manado City Tourism and Culture Office with the address Jl.Novena, Megamas Area, Manado City, North Sulawesi. The research time was from February 1, 2023, until the end of March 1, 2023.

Type of Data
This research uses qualitative data which is presented descriptively or data in the form of descriptions of words or images.

Data Source
The data sources used in this study are primary data and secondary data according to Sugiyono (2019: 296) stated that: Primary Data Primary data is a data source that comes directly from the source, without going through intermediary media. Primary data can be in the form of opinions and observations of subjects (people) individually or in groups. The method used to obtain primary data is interviews.

Secondary Data
Secondary data is a data source obtained by researchers indirectly through intermediary media (something that is obtained and recorded by other . Secondary data is usually in the form of books, documents that can support research, and historical records or reports. research, and historical records or reports stored in archives.

Interview
Interviews are conducted using the free interview method by communicating directly with the leadership or the authorized party to ensure that the questions asked are relevant to the data needed.

Documentation
Documentation is done by tracing documents that support research. In this case, the results of the documentation can be in the form of writings such as biographical diaries, regulations and policies, drawings or photographs, interview recordings, history, vision and mission, organizational structure, proof of letters, and procedures related to the expenditure of goods and services.

Analysis Method and Process
The data obtained will be analyzed in the following manner by applicable government regulations: 1. Collecting data through interviews related to this research with the offices involved regarding the analysis of systems and procedures for purchasing goods and services at the Manado City Tourism Office. 2. Presenting the results of interviews, and documentation obtained. 3. Studying how the system and procedures for purchasing goods and services at the Manado City Tourism Office operate. 4. Analyzing the system and procedures for purchasing goods and services and comparing them with applicable regulations and laws whether they are by Permendagri No. 77 of 2020. 5. Conclude and provide suggestions.

RESULTS
Based on the results of interviews obtained at the Manado City Tourism Office, it is known that the system used to enter planning uses the FMIS (Financial Management Information System) and SIPD (Regional Financial Information System) applications which are applications used for planning, starting from inputting Renjra which has activity programs and sub-activities and filling in full expenditures, then to enter the procurement implementation stage will go through the SiRUP mechanism (General Procurement Plan Information System). The process carried out in the expenditure of goods and services begins with the preparation of complete expenditure documents by the PPTK (Technical Implementation Officer of Activities) which contains KAK (Terms of Reference) and RAB (Budget Plan Costs). Based on the KAK and RAB made, the PPTK (Commitment Making Officer) makes HPS (Self Estimate Price) technical specifications and an order letter as a procurement document that will Parindingan,Manossoh,Kalalo 708 be addressed to a third-party CV or PT. If the third party has received an order letter from the PPK, the third party procures the goods according to the request of the PPK with proof of receipt of goods that have been submitted by the third party to the PPK and the PPK makes a receipt of the receipt of goods that have been submitted by the third party with the PPTK and makes a receipt of goods from the third party to the PPTK, after which the PPTK will check whether the goods received are appropriate or not and make a report signed by the third party and PPTK. After inspection, an invoice is issued by the company and also an invoice by the Manado City Tourism Office and followed by the issuance of a payment receipt where the Head of Service as a budget user makes a payment receipt, if the payment receipt has been issued, a payment receipt is made signed by the Head of Service as a budget user, PPTK, expenditure treasurer and third party or CV. Based on the receipt, the treasurer makes an SPP (Payment Request Letter), then based on the SPP, an SPM (Pay Order) is made which is signed by the Head of Service and addressed to the Head of the Finance Agency, after which the Head of the Finance Agency issues an SP2D (Disbursement Order). After the funds are disbursed, the funds will go to the accounts of third parties or those signed on the receipt.

DISCUSSION
The procedures carried out in the procurement of goods and services at the Manado City Tourism Office can be seen in the process which includes: a. Planning Planning starts with preparing the RAK (Budget Activity Plan) by the SKPD. The system used in the planning procedure for the procurement of goods and services applies a web-based system, namely FMIS / SIMDA, and SiRUP. FMIS is used for planning starting from inputting Renjra which has an activity program and sub-activities and full filling of expenditures and after that, it is used for inputting transactions, namely from the treasurer's menu when recording transactions on an accrual basis to making a warrant to pay which is the authority of the SKPD. b. Budgeting PPTK prepares complete shopping documents, as procurement documents that will be addressed to third parties CV or PT. c. Implementation and Administration Furthermore, the DPA is then authorized and submitted to the PA and the treasurer will make SPP, SPM which will be addressed to the PA to issue SP2D to disburse funds. The documents used in the procurement process are as follows: 1. Payment Request Letter (SPP) The expenditure treasurer submits SPP to the user/authorized user of the budget through PPTK.

Payment Order (SPM)
If the completeness of the supporting documents is by the laws and regulations, then the budget user will make a statement letter to complete the requirements for submitting SPM-LS.

Fund Disbursement Order (SP2D)
After the SPM is received, the budget user authority will send the regional general treasurer to issue the SP2D.
In the process of implementing procurement, the SiRUP application is used which is accessed through the LPSE website (Electronic Procurement Agency), in SIRUP there are Budget User (PA) accounts, Commitment Making Officers (PPK), and Procurement Officers (PP). d. Reporting The financial statements prepared include budget realization reports, balance sheets, operational reports, and notes to the financial statements. e. Accountability To carry out a form of accountability, the Manado City Tourism Office issued a LAKIP (Government Agency Performance Report). f. Monitoring One form of supervision carried out is through technical guidance on the preparation of SKPD Financial Statements and Reconciliation of Financial Statements for employees at the Manado City Tourism Office.
Based on the systems and procedures above, the procurement process for goods and services expenditures at the Manado City Tourism Office has been running/implemented properly based on Permendagri No. 77 of 2020 concerning Technical Guidelines for Regional Financial Management. This can be seen from the implementation of the accountability mechanism for expenditure payments related to documents such as Payment Request Letters (SPP), Payment Orders (SPM), and Fund Disbursement Orders (SP2D). However, in the use of an application system for web-based procurement, there are frequent internet errors, both the internet in the office and the server at the Manado City Finance Government which is often down, so it is still considered not optimal. prices, and performance that will be achieved from the program, activities and subactivities.
the field of business, organization, unit price standards, and the performance that will be achieved from the program, activities and sub-activities.

CONCLUSIONS AND RECOMMENDATIONS Conclusion
Based on the conclusions of the research results and discussion above, the authors draw conclusions, the implementation of systems and procedures for the implementation of goods and services expenditures at the Manado City Tourism Office has been carried out by Permendagri No. 77 of 2020 concerning Technical Guidelines for Regional Financial Management which involves functions with the duties and authority of the parties involved and has been equipped with documents that are used and can be accounted for, as well as the application system used. However, there are still obstacles when inputting on a web-based system due to web errors and internet access that is often not available so it becomes an obstacle in carrying out tasks.

Suggestions
Based on the research results, the authors provide the following suggestions: 1. For the next budget year period, the financial manager of the Manado City Tourism Office in procuring goods and services expenditures, in the future, is expected to always be guided by new regulations and ensure that the financial reports presented to budget users are properly prepared.

Source: Processed Data
Indonesian Journal of Business Analytics (IJBA) June, Vol. 3,No.3, 2023: 701-714 713 2. The need to improve the internet network system to expedite work, so that the financial reports presented can be submitted promptly.

ADVANCED RESEARCH
This research still has limitations so it is necessary to carry out further research on this topic.