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In preparing SPJ at the Bureau of Government and Regional Autonomy of East Java Province, implementation and technical guidance follow Peraturan Pemerintah Nomor 14 Tahun 2021. The study identifies and analyzes the stages in managing expenditure SPJ preparation using qualitative descriptive methods with primary and secondary data. Findings show compliance with the Governor’s Regulation benchmark, while obstacles include limited human resources, procrastination, and insufficient archives.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/management-of-expenditure-responsibility-letter-at-the-bureau-of-government-and-regional-autonomy-of-east-java-province/280273/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/management-of-expenditure-responsibility-letter-at-the-bureau-of-government-and-regional-autonomy-of-east-java-province/280273.png","ImageObject",442,249,{"name":88,"@type":89},"Evangeline","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-19","2026-09-16",true,{"@type":98,"interactionType":99,"userInteractionCount":47},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the SPJ letter used for in this study?","Question",{"text":108,"@type":109},"The SPJ letter records the realization of expenditures from activities that have been carried out, along with supporting documents compiled according to type.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How does the study determine the stages of expenditure SPJ management?",{"text":113,"@type":109},"It uses a qualitative descriptive approach, relying on primary data from interviews and secondary data from regulations and activity program information.",{"name":115,"@type":106,"acceptedAnswer":116},"What factors hinder the current SPJ preparation process?",{"text":117,"@type":109},"The study reports hindrances such as a lack of human resources, procrastination attitudes, and insufficient archives/documents that make file retrieval difficult.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},280273,1790919955,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":47,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":76},13056703019662,"https://ap-avatar.wpscdn.com/avatar/be000253a8e92610077?_k=1778726343310543188","MANAGEMENT OF EXPENDITURE RESPONSIBILITY LETTER ATTHE BUREAU OF GOVERNMENT AND AUTONOMY OF THE EAST  \nJAVA PROVINCE  \nIntan Ainur Qomariah  \nPublic Administration Department,  \nFaculty of Social and Political Sciences,  \nUniversity of 17 Agustus 1945 Surabaya  \n[intanainur98@gmail.com](intanainur98@gmail.com)  \nDjoko Widodo  \nPublic Administration Department,  \nFaculty of Social and Political Sciences,  \nUniversity of 17 Agustus 1945 Surabaya  \n[jokowid@untag-sby.ac.id](jokowid@untag-sby.ac.id)  \nMuchammad Wahyono  \nPublic Administration Department,  \nFaculty of Social and Political Sciences,  \nUniversity of 17 Agustus 1945 Surabaya  \n[wahyono@untag-sby.ac.id](wahyono@untag-sby.ac.id)  \nABSTRACT  \nThe letter of responsibility (SPJ) is a report on the realization of expenditure from an activity that has been carried out. In Governance for the preparation of the SPJat the Bureau of Government and Regional Autonomy, the implementation of activities and technical guidelines is based on the Peraturan Pemerintah Nomor 14 Tahun 2021. This study aims to identify and analyze the Stages of the Process for the Preparation of the Expenditure SPJ Management at the Regional Government and Autonomy Bureau of East Java Province. This study uses a typeof qualitative descriptive method. Sources of data used in this study, namely primary data and secondary data obtained directly. The results of the study indicate that the East Java Provincial Government and Regional Autonomy Bureau is in the stage of managing the SPJ preparation, its management expenditure is in accordance with the Governor's Regulation which is the benchmark in its implementation, but there are several factors that hinder the current SPJ preparation process, such as lack of Human Resources, procrastination attitude. In addition, there is a lack of archives or documents. The advice given is to increase the number of non-permanent employees, especially in the Administrative Subdivision, to have deadlines in collecting reports and to add archive storage so that there are no obstacles in finding files.  \nKeywords : Letter of responsibility (SPJ), Governance, Inhibiting Factors  \nA. PRELIMINARY  \nThe government in carrying out general government duties must run well, so employees or apparatus in the government need to be equipped with professional abilities. Financial governance is stated in the Peraturan Pemerintah Republik Indonesia Nomor 12 Tahun 2019 concerning Regional Financial Management.  \nRegional financial management activities must be accounted for in the budget used, from receipts and even expenditures as well as evidence related to budget spending. The evidence is arranged in detail to make it easier to find if needed during the evaluation of the audit evidence of the budget manager. The evidence is accounted for in the SPJ document which the SPJ contains several documents to be compiled according to the type.  \nManagement activities are carried out every month and these activities play an important role in implementing the accountability of budget managers, in order to avoid corruption in the management process. In the implementation of administration, it is necessary to have an orderly administration. Orderly administration shows an employee's performance which will later create a good administration. The implementation of a well-organized performance of the apparatus will facilitate the management of government administration.  \nGood administration is a working mechanism that is carried out efficiently, minimally from document search errors and prevents delays in the implementation of activities. For this reason, management in an organization in government really requires administrative preparation to support the organization it manages. Therefore, to be able to meet the needs of an organization, there are many ways in the management system for the preparation of financial administration on income and those that will be issued in an organization.  \nB. RESEARCH METHOD","cbCaiheWCcYIHLDT","https://ap.wps.com/l/cbCaiheWCcYIHLDT","pdf",264419,7,"English","# A. PRELIMINARY\n## Government financial governance and SPJ evidence\n## Importance of orderly administration\n# B. RESEARCH METHODS\n## Qualitative descriptive design\n## Data sources and data analysis steps","[{\"question\":\"What is the SPJ letter used for in this study?\",\"answer\":\"The SPJ letter records the realization of expenditures from activities that have been carried out, along with supporting documents compiled according to type.\"},{\"question\":\"How does the study determine the stages of expenditure SPJ management?\",\"answer\":\"It uses a qualitative descriptive approach, relying on primary data from interviews and secondary data from regulations and activity program information.\"},{\"question\":\"What factors hinder the current SPJ preparation process?\",\"answer\":\"The study reports hindrances such as a lack of human resources, procrastination attitudes, and insufficient archives/documents that make file retrieval difficult.\"}]","Management of Expenditure Responsibility Letter at the Bureau of Government and Regional Autonomy of East Java Province | PDF",1789535907]