PERAN SISTEM AKUNTANSI KEUANGAN DAERAH DALAM MEWUJUDKAN TRANSPARANSI DAN AKUNTABILITAS PELAPORAN KEUANGAN PEMERINT AH DAERAH KABUPATEN MUSI RA WAS

RIYANTI, INDAH and Daud, Rochmawati (2011) PERAN SISTEM AKUNTANSI KEUANGAN DAERAH DALAM MEWUJUDKAN TRANSPARANSI DAN AKUNTABILITAS PELAPORAN KEUANGAN PEMERINT AH DAERAH KABUPATEN MUSI RA WAS. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine and analyze whether the Financial Accounting System (SAKD) have a role in creating transparency and accountability in government financial reporting Musi Rawas District. The results showed that the area of financial accounting systems (SAKD) enough to have a role in creating transparency and accountability of financial reporting areas. The factors that cause small areas of financial accounting system's role in creating transparency and accountability of financial reporting areas, partly due authorization of transactions by related parties, the performance of local governments are not always easily accessible to the public, less precise financial reports issued by local government , the quality of human resources in the areas of financial accounting systems implementation. Expected to further research in order to pay attention to human resources and add variables that may affect to test the area of Financial Accounting Systems bring transparency and accountability in financial reporting.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	sistem akuntansi keuangan daerah (SAKD), transparansi, akuntabilitas, dan pelaporan keuangan daerah
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	23 Mar 2020 02:25
Last Modified:	23 Mar 2020 02:25
URI:	http://repository.unsri.ac.id/id/eprint/28480

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