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Journal : Journal Publicuho

IMPLEMENTASI SISTEM APLIKASI KEUANGAN TINGKAT INSTANSI DI MASA PANDEMI COVID-19 PADA KPPN PALEMBANG Nurmalia Hasanah; Sriyani Sriyani
Journal Publicuho Vol 4, No 3 (2021): August - October
Publisher : Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35817/jpu.v4i3.20116

Abstract

The Covid-19 pandemic necessitates a rapid change to the digital age. Currently, the Directorate General of Treasury continues to make policies that refer to the principles of E-government by developing the direction of transactions that occur in the government. One of them is the launch of SAKTI, which has been specifically designed to simplify and speed up the financial management process from planning to budget accountability, which consists of nine modules integrated into one database (single database) within the scope of the work unit. This study uses qualitative methods, data collection is done by interviewing parties related to the use of the SAKTI application and observations at KPPN Palembang. This research is expected to provide an overview of the implementation of SAKTI at KPPN Palembang. The result of this research is that the Expenditure Treasurer of KPPN Palembang as the operator of the Treasurer Module has implemented the SAKTI Treasurer Module properly according to the laws and regulations and does not mix with SILABI. Since the use of SAKTI desktop, switching to SAKTI Web has made it easier for treasurers to administer the money they manage online. However, the development of increasingly sophisticated technology must be a challenge and motivation in developing SAKTI. In addition, the quality and competence operator SAKTI is also very important and necessary in achieving the successful implementation of SAKTI.
PENERAPAN PSAP NOMOR 07 TENTANG AKUNTANSI ASET TETAP PADA KANTOR KEPOLISIAN RESOR KOTA LUBUKLINGGAU Norman Hadi; Sriyani Sriyani
Journal Publicuho Vol 4, No 3 (2021): August - October
Publisher : Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35817/jpu.v4i3.20937

Abstract

The reform of state financial management in 2003 was aimed at realizing transparent and accountable government financial reporting. Reform of state financial management is the first step in improving the quality of state finances. In the government environment, fixed assets play an important role in government operations and also benefit the community. The problem studied is how the suitability of accounting for fixed assets at the Lubuklinggau Police with PSAP number 07 concerning Accounting for Fixed Assets from the point of view of recognition, measurement, presentation, and disclosure of Fixed Assets in Financial Statements. The research method used is a qualitative method, the method of data collection is carried out by means of observation and interviews with parties related to accounting at the Lubuklinggau Police Station. The results of this study are the Lubuklinggau Police Station has implemented Fixed Asset Accounting in accordance with PSAP 07, namely Assets are recognized when future economic benefits have been obtained and their value can be measured reliably, Fixed Assets are measured at cost, depreciation is carried out using a straight line and presented in Balance sheet according to PSAP 07.