Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Journal AK-99
Husnun Fadhilah
Universitas Muhammadiyah Parepare
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analysis Of Implementation Of Local Government Financial Accounting Systems In Improving The Quality Of Local Government Financial Reports In Parepare City Sariana Damis; Husnun Fadhilah
Journal AK-99 Vol 3 No 1 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.412 KB)

Abstract

This study aims to determine the application of the local government financial accounting system in improving the quality of financial reports at the BKD Office in Parepare City and the financial reports from the BKD Office in Pare-Pare City have quality according to the law. No. 71 of 2010. This study used a qualitative descriptive study, the technique of determining the informants in this study used a purposive sampling technique, while the data collection techniques used in this study were interviews and documentation. The sample in this study is 5 people who are involved in the accountability of financial report management. Data analysis techniques in this study used data collection analysis. The implementation of the Regional Financial Accounting System carried out by the BKD Office of the City of Parepare has been good as well as the output it produces, namely the Financial Report of the City of Parepare, implementation in the field that those who input or manage the system are carried out by staff in the field of Accounting and Financial Reporting. The presentation of financial reports at the BKD Office of Parepare City has fulfilled the characteristics of quality government financial reports that have been listed in PP No.71 of 2010, including namely, reliable, relevant, comparable and understandable.
Co-Authors Sariana Damis