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All Journal JURNAL MANAJEMEN (EDISI ELEKTRONIK) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JURNAL MANAJEMEN BISNIS Gemilang: Jurnal Manajemen dan Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Riset Ekonomi dan Akuntansi Jurnal Akuntan Publik Riset Ilmu Manajemen Bisnis dan Akuntansi
Aqwa Naser Daulay
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Gemilang: Jurnal Manajemen dan Akuntansi

 1 
Peran Akuntansi Dalam Mewujudkan Good Governance: (Studi Kasus Pada Dinas Sosial Provinsi Sumatera Utara) Muhammad Yafizham; Aqwa Naser Daulay
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 1 (2024): Januari : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i1.986

Abstract

Accountability and transparency, which are the embodiment of good governance practices (good governance/GG) in the financial management of central and regional governments as public sector organizations, are important goals of public sector accounting and administration reform. This research aims to determine the role of accounting in realizing good governance. This type of research is qualitative research, which is carried out using two types of data, namely primary data and secondary data. The results of the research show that the role of accounting in realizing accountability in the North Sumatra Social Service is very important, and overall the North Sumatra Social Service has implemented the principles of good governance in public sector organizations by involving accounting in it. The principles of accountability, responsibility, transparency, efficiency and effectiveness, as well as the strategic vision and mission of the North Sumatra Social Service can be realized with the role of accounting, because accounting is very important and sustainable in presenting, reporting and being accountable for public sector performance reports in accordance with the principles of financial reporting accrual basis based on applicable regulations.
Analisis Prosedur Akuntansi Pengadaan Barang dan Jasa di Dinas Sosial Provinsi Sumatera Utara Daffa Roghib; Aqwa Naser Daulay
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 1 (2024): Januari : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i1.988

Abstract

Every agency needs good systems and procedures to help carry out direct shopping operational activities, one of which is shopping for goods and services. Procurement of goods and services greatly influences the running of private and government agencies and the success of a company. This research aims to analyze the systems and procedures for purchasing goods and services at the Regional Social Service of North Sumatra Province in accordance with applicable regulations. This type of research uses qualitative research with a descriptive analysis approach. The data collection methods used were interviews and documentation. The results of this research are that the systems and procedures for procurement of goods and services at the North Sumatra Province Social Service are running well and in accordance with Minister of Home Affairs Regulation No. 77 of 2020 concerning Technical Guidelines for Regional Financial Management. The North Sumatra Provincial Social Service has recorded using a computerized system which is recorded in the SIMDA application and has used accrual-based recording.
Co-Authors Afsari, Fidiya Atika Atika Budi Dharma Budi Harianto Daffa Roghib Daffa Ulhaq Dini Rahmayani Fauzi Arif Lubis Fira Nafisah Laiyinna Misqha Efendi Maidalena Manna Wassalwa Muhammad Arif Muhammad Yafizham Muhammad Yuda Hendrawan Nurdini Raudhatul Jannah Saparuddin Saparuddin Septrita Sutriyani SRI WULANDARI Syahri Ramadhan Syukry El Hanif Nasution Tri Inda Fadhila Rahma Yusrizal