<![CDATA[This study aims to determine the factors inhibiting the issuance of a Certificate of Termination of Salary Payments for retired State Civil Apparatus at the Gorontalo City Finance Agency. The focus of this research is the filing process, coordination, and human resources. The research method uses a descriptive qualitative approach. Data collection techniques were carried out through in-depth interviews with a number of informants, observation and recording of secondary data related to research problems. The results of the study concluded that the SKPP Salary filing process by retired ASNs was not optimal. This can be seen from the incomplete file submitted by retired ASN which is not in accordance with the provisions and applicable laws and regulations. Coordination among related agencies in the issuance of SKPP Salary has not been optimal. This can be seen from the discrepancy in employee data such as rank, class, and the amount of basic salary between the relevant agencies, namely the institution of origin of the retired ASN and the Gorontalo City BKD. Human resources that carry out the process of issuing SKPP Salary are not sufficient. This can be seen from the slow process of issuing the Salary SKPP due to the minimal number of ASN who have expertise in managing financial administration and the large number of employees who are still honorary status and have never attended Bimtek. It is recommended that a comprehensive effort is needed in the issuance of SKPP payments for ASN Retired Salaries by submitting correct and complete files or data, always communicating with relevant agencies and adding and improving the quality of staff or special officers in terms of financial administration management.]]>
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