Penerapan Sistem Informasi Manajemen Daerah (SIMDA) Keuangan terhadap Pelaporan Realisasi Anggaran pada Dinas Pendidikan Kabupaten Bekasi
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Institusion
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti
Author
Philana, Brillian Bintang
Subject
Akuntansi
Datestamp
2023-09-11 08:18:08
Abstract :
The purpose of this writing is to find out the accounting procedures at the Bekasi District Education Office after the enactment of the State Finance Law Package, namely Law No. 17 of 2003 concerning State Finance, Law no. 1 of 2004 concerning the State treasury and Law no. 15 of 2004 concerning Accountability for State Finances and how the flow of the process for reporting the realization of the budget from all elementary and junior high schools in Bekasi Regency is through the SIMDA application. SIMDA is an application to integrate regional financial administration and reporting. Regional financial reporting does not only concern physical cash and income, but also regional property. Data collection techniques were carried out through interviews and documentation. The results of the process of reporting the realization of the budget in the SIMDA-NG application are in accordance with the applicable laws and regulations, although in practice there are several obstacles from school operators and from the system used. What needs to be input into the SIMDA-NG system is the account code with the prefix 5 (five) with a description of Expenditures. School operators need to retrieve the Ledger Beginning Balance file on the SIMDA-NG system to obtain data to be input for budget realization reporting. The author also gives some suggestions for dealing with obstacles.
The purpose of this writing is to find out the accounting procedures at the Bekasi District Education Office after the enactment of the State Finance Law Package, namely Law No. 17 of 2003 concerning State Finance, Law no. 1 of 2004 concerning the State treasury and Law no. 15 of 2004 concerning Accountability for State Finances and how the flow of the process for reporting the realization of the budget from all elementary and junior high schools in Bekasi Regency is through the SIMDA application. SIMDA is an application to integrate regional financial administration and reporting. Regional financial reporting does not only concern physical cash and income, but also regional property. Data collection techniques were carried out through interviews and documentation. The results of the process of reporting the realization of the budget in the SIMDA-NG application are in accordance with the applicable laws and regulations, although in practice there are several obstacles from school operators and from the system used. What needs to be input into the SIMDA-NG system is the account code with the prefix 5 (five) with a description of Expenditures. School operators need to retrieve the Ledger Beginning Balance file on the SIMDA-NG system to obtain data to be input for budget realization reporting. The author also gives some suggestions for dealing with obstacles.
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