Analysis of Payment Accountability for the Implementation of Expenditure Budgets at the Palma Plant Instrument Standard Testing Center

The increasing complexity of financial management has resulted in a need for stronger accountability to ensure that the budget is used effectively and efficiently. Large spending budgets are often the target of irregularities by irresponsible individuals, so that the low level of public trust in the government is caused by the lack of transparency and accountability in the management of state finances. This study aims to determine the accountability of payments for the implementation of the state revenue and expenditure budget (APBN) at the Palm Plant Instrument Standard Testing Center (BPSI Palma Plants). The research method used in this study is descriptive qualitative using data sources, namely primary and secondary data and with data collection techniques of observation, interviews, and documentation. The results of this study indicate that the Palm Plant Instrument Standard Testing Center Payment for the implementation of the state revenue and expenditure budget is in accordance with PMK No. 210 of 2022. There are also obstacles in the Sakti application which often experiences disruptions or instability during the administration process.