ANALISIS PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH KOTA BAUBAU TAHUN 2018-2019

  • Kartina Yati Universitas Muhammadiyah Buton
  • Lia Hanifa Universitas Muhammadiyah Buton
Keywords: Analysis of Accounting Application, Regional Finance

Abstract

This study aims to determine the analysis of the application of financial accounting systems in the city of
Baubau. The technique used in this research is literature study, interview and documentation. While the
data analysis technique used is descriptive qualitative analysis. The results of this study indicate that the
Analysis of the Implementation of the Baubau City Regional Financial Accounting System in 2018-2019
has been in accordance with the guidelines that have been set. All stages of the system have been run
properly. Likewise, the completeness of the financial statement items is in accordance with the provisions
of the SKPD financial report which consists of the Budget Realization Report, and the Balance Sheet. The
recording and classification of transactions comes from evidence, freezing, which is then recorded in the
journal.

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Published
2021-12-30
Section
Articles