ANALISIS SISTEM AKUNTANSI INSTANSI PADA KANTOR PERWAKILAN BADAN KEPENDUDUKAN DAN KELUARGA BERENCANA NASIONAL PROVINSI SULAWESI UTARA
Abstract: The central
government is a party that is given the responsibility and rights to run the
government systems, and social services to the society. In order to fulfill
these duties, central government needs a system that can assist the government
in carrying out its functions. Accounting Institution System is one embodiment
of the systems of government that regulate the flow of goods, services and
funds into supporting the implementation of the government's job.
The purpose of this study is to analyze the suitability of the SAI
management system procedures and regulations, analyze the course of the
reconciliation process, and analyze the use of information systems related to
Accounting Institution System on BKKBN SULUT.
The analytical method used is descriptive comparative method which is a
method for finding answers fundamentally about causation by analyzing factors
of occurrence or the appearance of certain phenomena.
The results showed that the organizational structure has described the
separation of responsibilities and authority, especially the things related to
the SAI that consist of SAK and SIMAK-BMN, the implementation of the SAI in
BKKBN SULUT has not been fully implemented in accordance with applicable
regulations, both internal and external reconciliation generally been
accomplished by the procedure and only experienced by technical errors, while
the information relating to the SAI system has been implemented properly and
structured.
Penulis: Yefie Ignasia Worung,
Jenny Morasa, Jantje Tinangon
Kode Jurnal: jpakuntansidd150801
