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Analisis Penyusunan Anggaran Berbasis Kinerja dan Realisasi Anggaran pada Badan Pengelolaan Keuangan dan Asset Daerah Pemerintahan Kota Medan Jukhairia Ritonga; Nurlaila Nurlaila
VISA: Journal of Vision and Ideas Vol 3 No 1 (2023): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.464 KB) | DOI: 10.47467/visa.v3i1.1504

Abstract

The purpose of this study is the realization of the budget based on the performance and analysis of the budget report at the Regional Financial and Asset Management Agency of the Medan City Government during the 2020-2021 fiscal year. The application of the method in this research is descriptive qualitative, by collecting data through interviews and observations. Based on the research conducted, it was found that there was an influence of the budget with the realized budget, and this became quite appropriate for the Medan City Government BPKAD, so that it became a natural thing if there were funds that had not been delivered to be realized due to the pandemic period that was hitting Indonesia. Keywords: Budgeting, Budget Realization
Analysis of the Implementation of the Government Financial Accounting System in Improving the Quality of Regional Government Financial Reports (Case Study at the Sunggal Sub-District Office, Deli Serdang Regency) Jukhairia Ritonga; Saparuddin Siregar; Muhammad Lathief Ilhamy Nasution
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study seeks to determine how the use of the government financial accounting system affects the caliber of local government financial reports in the Sunggal District Office, Deli Serdang Regency,. This study employs a qualitative descriptive methodology and uses interviewing and documenting as data collecting approaches. According to the study's findings, the Sunggal District Office in the Deli Serdang Regency might benefit from the installation of a government financial accounting system by producing better financial reports.