Analisis Penerapan Akuntansi Keuangan Pemerintah Pada Kantor Camat Sungai Batang Kabupaten Indragiri Hilir
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Institusion
Universitas Islam Riau
Author
Ma'ruf, Amil
Subject
HF5601 Accounting
Datestamp
2022-04-11 07:35:22
Abstract :
Application of government financial accounting system at Sungai Batang District Office of Indragiri Regency Downstream. The formulation of the problem is whether the implementation of the government financial accounting system in the Sungai Batang District Office of Indragiri Regency has been in accordance with Government Regulation (PP) No. 71 of 2010 and Regulation of the Minister of Home Affairs (PEMENDAGRI) No. 64 of 2013. This research aims to find out the implementation of the government financial accounting system at the Sungai Batang District Office of Indragiri Regency. This research includes field research using qualitative methods. The types of data used are primary and secondary data. The primary data in this study is the report of the Sungai Batang District Office of Indragiri Regency in 2017 and 2018, while the secondary data in this study is the result of interviews conducted by the authors with the treasurer's staff at the Sungai Batang District Office of Indragiri Regency. The results showed that the implementation of government financial accounting at the Sungai Batang District Office of Indragiri Regency has not been in accordance with government accounting standards. Where, the Sungai Batang District Office of Indragiri Regency does not create a separate journal between cash receipts and cash expenditures, all recorded in general journals and does not distinguish financial journals and budget journals. In this study, it can be concluded that, The Sungai Batang District Office of Indragiri Regency in making the report of accountability has not been in accordance with the Government Accounting Standards that are covered in PP No. 71 of 2010 and PEMENDAGRI Number 64 of 2013.
Application of government financial accounting system at Sungai Batang District Office of Indragiri Regency Downstream. The formulation of the problem is whether the implementation of the government financial accounting system in the Sungai Batang District Office of Indragiri Regency has been in accordance with Government Regulation (PP) No. 71 of 2010 and Regulation of the Minister of Home Affairs (PEMENDAGRI) No. 64 of 2013. This research aims to find out the implementation of the government financial accounting system at the Sungai Batang District Office of Indragiri Regency. This research includes field research using qualitative methods. The types of data used are primary and secondary data. The primary data in this study is the report of the Sungai Batang District Office of Indragiri Regency in 2017 and 2018, while the secondary data in this study is the result of interviews conducted by the authors with the treasurer's staff at the Sungai Batang District Office of Indragiri Regency. The results showed that the implementation of government financial accounting at the Sungai Batang District Office of Indragiri Regency has not been in accordance with government accounting standards. Where, the Sungai Batang District Office of Indragiri Regency does not create a separate journal between cash receipts and cash expenditures, all recorded in general journals and does not distinguish financial journals and budget journals. In this study, it can be concluded that, The Sungai Batang District Office of Indragiri Regency in making the report of accountability has not been in accordance with the Government Accounting Standards that are covered in PP No. 71 of 2010 and PEMENDAGRI Number 64 of 2013.
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