ANALYSIS OF THE IMPLEMENTATION OF THE CASH OUT SYSTEM IN BUDGET MANAGEMENT OF PT PLN (PERSERO) NORTHERN SUMATERA MAIN DEVELOPMENT UNIT

Abstract

This study aims to identify and analyze budget management implemented at PT PLN (Persero) North Sumatra Development Unit. This study uses a qualitative method. The types and sources of data used are primary and secondary data. In the context of efficient budget management, this study is expected to provide insight into the budget planning, allocation, and monitoring system used by the company in supporting infrastructure operations and development in the North Sumatra region. The results of this study are expected to contribute to increasing the effectiveness and transparency of budget management, as well as providing useful recommendations for improving budget management in the future. The implementation of the cash out system in budget management at PT PLN (Persero) UIP SBU has had a positive impact on cash flow supervision and the implementation of a fairly effective and transparent cash out system, but careful expenditure management and more careful budget planning are still needed to ensure the company's financial stability in the long term.