Hubungan Sistem Akuntansi Keuangan Daerah Dengan Kualitas Laporan Keuangan Pada Badan Pengelolaan Keuangan & Aset Daerah Kota Bandar Lampung
Abstract: The research
conducted there is not aimed at the relationship between financial accounting
system area with quality accountability on the administration of the city of
Bandar Lampung. The Data used in this research was the qualitative data in the
form of a questionnaire which is processed into quantitative data with the
forms of tabulate data. Test data was conducted to test the validity,
reliability, and normality. Test your hypothesis by using correlation method of
product moment. Results of this study stated that the financial accounting
system of regional relations in the agency financial management Asset &
Bandar Lampung city areas were in accordance with the established guidelines.
All cycle stages have been run well. So too with the completeness of his or her
financial report items were in accordance with the provisions of the financial
statements comprising a SKPD Report realization of budget, balance sheet, and
notes to the financial statements. Record-keeping and transaction classification
comes from ledger, evidence which was recorded in a book journal. For those
transactions are the same, recorded in the book of specialized journals.
Transactions have been recorded and classified in a journal, each month or
other period will be summarized and published in a book of accounts. Accounting
Data that have been recorded in the ledgers of accounts presented in the form
of financial statements that report the realization of the budget, the balance
sheet and notes to the financial statements.
Penulis: Syamsu Rizal, Tri Suari
Kode Jurnal: jpakuntansidd140779
