PERAN FUNGSI KEUANGAN DALAM RANGKA MENUNJANG OPERASIONAL PENANGANAN PERKARA PADA KEJAKSAAN NEGERI PONOROGO

The financial function plays an important role in supporting the smooth operation of case handling at the Ponorogo District Attorney's Office. The availability and proper management of budgets are necessary to support the implementation of prosecutorial duties, ranging from investigation and inquiry processes to prosecution and the execution of court decisions. This study aims to examine the implementation of the financial function in supporting case-handling operations, the mechanisms for financial planning, implementation, and accountability, the obstacles encountered, and efforts to optimize the financial function so that it can operate effectively, efficiently, and accountably. This study employs an empirical research method with a qualitative approach and descriptive research design. The research was conducted at the Financial Subdivision of the Development Section of the Ponorogo District Attorney's Office. The research data consist of primary data obtained through interviews and observations, as well as secondary data in the form of budget documents, financial reports, technical guidelines, regulations concerning state financial management, Terms of Reference (TOR) and Budget Estimates (RAB), as well as Work Plans and Budgets. The results show that the financial function has been implemented in accordance with applicable regulations and procedures, covering budget planning, implementation, administration, and accountability. However, its implementation still faces limitations in budget ceilings and unexpected operational needs that are not included in the budget work plan. Optimization can be achieved through more accurate budget planning, improved coordination among divisions, greater flexibility in budget management within the applicable regulations, and enhanced human resource capacity.