Journal AK-99
Vol 3 No 1 (2023): Journal AK-99

Analysis Of Implementation Of Local Government Financial Accounting Systems In Improving The Quality Of Local Government Financial Reports In Parepare City

Sariana Damis (Universitas Muhammadiyah Parepare)
Husnun Fadhilah (Universitas Muhammadiyah Parepare)



Article Info

Publish Date
06 Jun 2023

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.

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Journal Info

Abbrev

ak99

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Journal AK-99 merupakan jurnal yang diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare yang mencakup bidang ilmu Akuntansi Manajemen, AKuntansi Sektor Publik, Akuntansi Ekonomi Syariah, Akuntansi Keuangan Daerah, Audit, Perpajakan. Journal AK-99 ...