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Disbursement of funds is a stage carried out by the KPPN to provide funds to the entitled party or partner based on the Direct Payment Order (SPM-LS) issued by the Budget User Officer or Budget User Authorization, in accordance with valid evidence of expenditure. This process includes two main categories, namely employee expenses such as (salary, allowances, honorariums, and overtime) and non-employee expenses which include procurement of goods and services, as well as payment of utility costs such as (electricity, telephone, and air). This study aims to analyze the direct disbursement procedure at the Malang State Treasury Service Office. The technique used in this study is descriptive qualitative, where the data collected is analyzed to draw conclusions. The results of the study indicate that the direct disbursement procedure at the Malang KPPN is in accordance with the Regulation of the Minister of Finance Number 178 / PMK.05 / 2018 concerning Payment Procedures in the Framework of Implementing the State Revenue and Expenditure Budget.

The State Finance, as regulated in Law Number 17 of 2003, requires adequate oversight in its management. Consideration in determining the oversight for financial treasurer is done by assessing it from external and internal factors. The importance of expenditure treasurer certification in supporting performance within the unit is also highly needed. The success of an institution in realizing a work program depends on an expenditure treasurer who manages all financial inflows and outflows within the institution to facilitate the implementation of a work program. This research is conducted due to several issues, including frequent delays in allowances for Naval Academy Cadets and suboptimal performance of the Expenditure Treasurer at the Naval Academy. Meanwhile, the purpose of this research is to find solutions to address the existing problems, for which the author collects data through observation, interviews, and questionnaires. The research results indicate that the quality of performance of the Expenditure Treasurer at the Naval Academy is still suboptimal, primarily due to vacant positions in the Expenditure Treasurer role within the Naval Academy. The position of Expenditure Treasurer is held by an officer who structurally does not hold that position. Additionally, the officer also holds more than one position, resulting in suboptimal performance of the Expenditure Treasurer. Administratively, to strengthen the position professionally in the financial field, the certification of Expenditure Treasurer is required according to PMK No. 126/PMK.05/2016. However, the current Expenditure Treasurer has not undergone certification because there is no certification for first-level officers within the Navy environment.

This research aims to analyze the impact of task areas and position allowances on device performance in an organization. The research method uses a quantitative approach by collecting data through surveys and statistical analysis. The research sample involved a number of officers at various levels of positions in representative organizations. Task area variables are identified and classified, while position allowances are evaluated based on the type and amount received. The results of the analysis show that there is a significant relationship between the task area and position allowances and device performance. The implications of these findings can help organizations design more effective policies regarding the management of job duties and benefits to improve device performance.

This research aims to evaluate the application of income tax calculations article 21 at the Mardi Wiyata Malang Foundation. This type of research is a case study, the research population is 429 permanent employees of the Mardi Wiyata Malang Foundation. Sample selection using the purposive sampling method selected 19 employees as the research sample. Quantitative descriptive data analysis techniques. The problem in this research is that the calculation, payment and reporting of income tax article 21 of the Mardi Wiyata Malang Foundation is not efficient because it makes deductions for PPh Article 21 that are too large. The proof is that the in-kind allowances provided by the Foundation are included in taxable allowances and there is a deduction for office fees amounting to IDR 10,798,573.00 - which exceeds the maximum limit for deductions for office expenses of IDR 6,000,000 in accordance with the Law on Harmonization of Tax Regulations. The cause of this problem is that the treasurer of the Mardi Wiyata Foundation, especially in the tax sector, does not understand the calculation of PPh Article 21 based on the HPP Law. As a result, Foundation employees experienced losses due to excessively large tax deductions. The results of quantitative descriptive analysis using the calculation of Income Tax Article 21 according to the HPP Law are more efficient.

This research discusses the performance allowance system (pay-for-performance), which is a more modern and progressive system and is expected to improve employee performance significantly. The aim is to analyze the Regional Performance Allowance (TKD) system in improving the individual performance of the Langkat Regent's office. The research method used is a descriptive qualitative approach, and the data analysis technique used is through interviews and documentation. The results of the research show that the Regional Performance Allowance (TKD) system in improving the individual performance of the Langkat Regent's office is quite good, this is shown in the performance sheet management system in providing performance allowances which uses the SIMPEG E-Kinerja application, thereby simplifying and speeding up the reporting process. However, there are still weaknesses, namely the existence of organizational behavior that cannot be overcome, for example crab mentality, allowances provided by agencies that are not in accordance with the performance of State Civil Apparatus (ASN) who are late in coming to the office, do not come to the office, employees who leave their duties during working hours without permission, delays in incentive payments at the Langkat Regent's Office. Therefore, some employees feel unfair in the performance allowances they receive, and this causes competition between employees, they become lazy and less motivated to work hard, until in the end they prefer to just work as it is.