ANALISIS SISTEM INFORMASI AKUNTANSI DALAM PENGELOLAAN BUKU KAS UMUM BENDAHARA UMUM DAERAH KABUPATEN BUTON TENGAH TAHUN ANGGARAN 2020

  • Rahmad Ilham Universitas Muhammadiyah Buton
  • Rabiyatul Jasiyah Universitas Muhammadiyah Buton
Keywords: Accounting Information System Management of the General Cash Book of the Regional General Treasurer of Central Buton Regency.

Abstract

This study aims to find out the Central Buton Regency Government regarding Regional Financial
Management relating to cash receipts and disbursements in the context of accountability for the
implementation of the APBD which can be done manually or using a computer application. Which can
bring acceleration of information quickly and effectively by using several AIS which are used to support
the process of recording the General Cash Book of the Regional General Treasurer of the Middle Buton
Regency for the 2020 Fiscal Year.The research method used is descriptive with a qualitative approach
and quantitative data only as supporting data or complementary qualitative data. The method of data
collection was carried out by means of observation, interviews with the BUD Proxy, the Head of the Regional Treasury Section, the Regional Treasury Staff and direct documentation to the source. The
research was conducted at the Office of the Regional Financial and Asset Management Agency of
Central Buton Regency. The research was conducted in August – September 2021.The results showed
that the Government of Central Buton Regency in implementing Permendagri 13 of 2006 concerning
Regional Financial Management and Permendagri 55 of 2008 concerning Procedures for
Administration and Compilation of Treasurer Accountability Reports and Submissions were in
accordance with applicable regulations, which had widely used SIA to facilitate the process. recording
of BKU BUD transactions. The SIA used is Simda Finance, Sim Salary, Simtrada, Simponi PNBP, Bank
Sultra Records, Other Regional Cash Accounts. And the Reporting Process for the Distribution of
Physical DAK that already uses a Website-Based SIA. In addition, there is a need for the development of
Human Resources on Regional Financial Management for the mastery of Accounting Information System
technology which has been widely used digitally. 

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Published
2021-12-30
Section
Articles