El Batul Hudrowah, Evaluasi Penatausahaan Belanja Keuangan Di Universitas Trunojoyo Madura . Dibawah bimbingan Muhammad Syam Kusufi, S.E, M.Sc Tujuan dilakukan penulisan ini adalah untuk mengetahui bagaimana pelaksanaan penatausahaan belanja di Universitas trunojoyo Madura sehingga dapat di evaluasi dengan undang-undang yang berlaku. Penelitian ini menggunakan metode kualitati deskripti dan menggunakan sumber data berupa hasil wawancara, pengamatan dan dokumentasi. Hasil dari penulisan ini menunjukkan bahwa dalam pelaksanaan penatausahaan belanja di Universitas Trunojoyo Madura sudah sesuai dengan Peraturan Menteri Keuangan No.190/PMK.05/2012. Dalam praktiknya terdapat beberapa teknis tambahan yang diterapkan untuk mempermudah pelaksanaan penatausahaan belanja di Universitas Trunojoyo Madura. Kesimpulan penulisan ini, terdapat 4 pembayaran dalam penatausahaan belanja di Universitas Trunojoyo Madura, diantaranya ialah pembayaran penatausahaan belanja dapat melalui UP, GU, TU dan LS. Selain itu ada beberapa kendala yang dihadapi dalam pelaksanaan penatausahaan diantaranya terkait Sumber Daya Manusia dan Ketidak tepatan waktu penyampaian dan pelaporan. Sehingga penulis dapat memberikan saran dengan peningkatan kualitas dan kuantitas serta memperkuat dan mempertegas kebijakan. Kata Kunci : Penatausahaan Belanja, UP, GU, TU, LS, Sumberdaya manusia

El Batul Hudrowah, Administation Evaluation of Financial Expenditures at Trunojoyo Madura University. Under the guidance o Muhammad Syam Kusufi, S.E,M.Sc. The purpose of this paper is to find out how the implementation of financial expenditures at the University of Trunojoyo Madura can be evaluated by applicable laws. This study uses descriptive qualitative methods and uses data sources in the form of interviews, observations and documentation. The result of this paper indicate that in the administration of expenditure at the University Of Trunojoyo Madura in accordance with the Regulation of the Minister of Finance No.190/PMK.05/2012. In practice, there are several additional techniques that are implemented to facilitate the implementation of expenditure administration at Trunojoyo Madura University. Conclusion of this writing, there are 4 payments in the administration of expenditure at the University of Trunojoyo Madura, including the payment of expenditure administration through UP,GU,TU and LS. In addition, there are several obstacles aced in the implementation of administration including those related to Human Resources and the timeliness of delivery and reporting. So that the writer can provide advice with increasing quality and quantity and strengthen and reinforce the policy. Keyword : Administration Expenditure, UP, GU, TU, LS, Human Resources

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