[ABSTRAK
Penelitian ini membahas optimalisasi pelaporan saldo Kas di BendaharaPengeluaran oleh KPPN Jakarta II. Penelitian ini adalah penelitian kualitatifdengan pendekatan soft system methodology. Tujuan penelitian adalahmengidentifikasi permasalahan yang dihadapi oleh KPPN Jakarta II dalampelaporan saldo Kas di Bendahara Pengeluaran dan merumuskan rekomendasiuntuk mengatasi masalah tersebut. Hasil penelitian menunjukkan beberapapermasalahan yaitu ketidakpatuhan satker, KPPN, dan Bank/Pos Persepsi,lemahnya koordinasi, tidak efektifnya sanksi, dan munculnya potensi kasmenganggur. Rekomendasi penelitian ini adalah agar KPPN melakukan penilaiankinerja satker, meningkatkan kompetensi pegawai, membentuk tim rekonsiliasiinternal, dan membuat sistem monitoring atas pencatatan saldo Kas di BendaharaPengeluaran.

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ABSTRACT
This research discusses the optimization of cash balance report in DisbursingTreasurer by KPPN Jakarta II. This study is a qualitative research with soft systemmethodology approach. The objective of this study is to identify the problemsfaced by KPPN Jakarta II in reporting cash balance in Disbursing Treasurer and toformulate recommendations to solve the problems. This research shows someproblems such as noncompliance from work units, treasury office, and Bank/PostPerception, lack of coordination, ineffective sanctions, and emergence of idlecash. Several recommendations resulted from this research are to conductassessment for work unit performance, to enhance employee?s competence, toestablish internal reconciliation team and monitoring system of cash balance inDisbursing Treasurer., This research discusses the optimization of cash balance report in DisbursingTreasurer by KPPN Jakarta II. This study is a qualitative research with soft systemmethodology approach. The objective of this study is to identify the problemsfaced by KPPN Jakarta II in reporting cash balance in Disbursing Treasurer and toformulate recommendations to solve the problems. This research shows someproblems such as noncompliance from work units, treasury office, and Bank/PostPerception, lack of coordination, ineffective sanctions, and emergence of idlecash. Several recommendations resulted from this research are to conductassessment for work unit performance, to enhance employee’s competence, toestablish internal reconciliation team and monitoring system of cash balance inDisbursing Treasurer.]