'AZIZ, UMAR ABDUL (2022) Tinjauan Atas Sistem Informasi Akuntansi Siklus Pengeluaran Pada Sekretariat Daerah Kabupaten Sukoharjo. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Siklus pengeluaran menjadi salah satu proses bisnis yang perlu diperhatikan dalam entitas pemerintah karena peranannya yang sangat penting. Keandalan dan keakuratan data sangat dibutuhkan. Sekretariat Daerah Kabupaten Sukoharjo merupakan salah satu unit pemerintah daerah yang memiliki alokasi anggaran yang cukup besar. Dengan adanya sistem informasi akuntansi yang baik akan menciptakan optimalisasi penggunaan anggaran di sektor publik. Penelitian ini bertujuan meningkatkan pemahaman pembaca mengenai sistem informasi yang diterapkan oleh Sekretariat Daerah Kabupaten Sukoharjo dalam mengelola anggaran pengeluaran tahunannya, serta meninjau kesesuaian pelaksanaan dan pelaporan dengan peraturan yang berlaku. Penulis memperoleh hasil data dengan melalui metode penelitian studi kepustakaan, wawancara. dan dokumentasi. Berdasarkan tinjauan yang dilakukan, penulis dapat menyimpulkan bahwa Sekretariat Daerah Kabupaten Sukoharjo telah menerapkan prosedur siklus pengeluaran yang sesuai dengan ketentuan yang berlaku baik dalam teori maupun peraturan perundang-undangan. Kesesuaian tersebut ditinjau dari bentuk komponen, proses, fungsi, dokumen, dan penerapan pengendalian internal yang terkait dengan siklus pengeluaran. Namun kesesuaian tersebut belum cukup, karena masih terdapat kekurangan dalam penerapan sistem pengendalian internal./ The expenditure cycle is one of the business processes that need to be considered in government entities because of its very important role, and the reliability and accuracy of the data are required. The Regional Secretariat of the Sukoharjo Regency is one of the regional government units with a reasonably large budget allocation. The existence of a good accounting information system will create an optimization of the budget used in the public sector. This study aims to increase the reader's understanding of the information system implemented by the Regional Secretariat of Sukoharjo Regency in managing its annual expenditure budget, as well as reviewing the conformity of implementation and reporting with applicable regulations. The author obtains the results of the data through library research methods, and interviews. and documentation. Based on the review conducted, the authors can conclude that the Regional Secretariat of Sukoharjo Regency has implemented the expenditure cycle procedure by the applicable provisions both in theory and legislation. This suitability is viewed from the form of components, processes, functions, documents, and the implementation of internal controls related to the expenditure cycle. However, this suitability is not enough, because there are still deficiencies in implementing the internal control system.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | expenditure cycle, local government, direct expenditure, internal control system, siklus pengeluaran, pemerintah daerah, belanja langsung, sistem pengendalian internal |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Sistem Informasi Akuntansi |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 31 Oct 2023 06:00 |
| Last Modified: | 31 Oct 2023 06:00 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2157 |
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