Jurnal Telaah dan Riset Akuntansi
Vol 9, No 2 (2016): Jurnal Telaah & Riset Akuntansi

Analisis Akuntabilitas Keuangan pada Kantor Kementerian Agama Dalam Wilayah Provinsi Aceh

Zulfahmi Zulfahmi (Program Studi Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala)
Hasan Basri (Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala)
Darwanis Darwanis (Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala)



Article Info

Publish Date
05 Jul 2019

Abstract

The efforts to improve the financial accountability in governmental sector is very important to be taken in order to fulfil society demand. Having a reliable accountability will improve the trust of society as well as other stakeholders toward those who are responsible for it. As a form of government’s accountability in managing the state’s finances, it is very important to the entities of governmental sector to provide financial statements. The purpose of this research is to analyse the accountability in the ministries of religion in Aceh province. This study used descriptive analysis method. The population of this study included all offices working under the Ministry of Religion in the province of Aceh which involved 24 offices. The results of the study indicated that by implementing good and adequate financial accountability components, which accountability for probity and legality, process accountability, performance accountability, programme accountability, and policy accountability, will improve the financial accountability in the ministries of religion in Aceh.KEYWORDS : financial accountability, financial statement, the Ministry of Religion.

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