EVALUASI ATAS PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DALAM PENYUSUNAN LAPORAN KEUANGAN PADA PEMERINTAH KABUPATEN OGAN ILIR

MELATI, WINDA SUKMA and Burhanuddin, Burhanuddin and Daud, Rochmawati (2012) EVALUASI ATAS PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DALAM PENYUSUNAN LAPORAN KEUANGAN PADA PEMERINTAH KABUPATEN OGAN ILIR. Undergraduate thesis, Sriwijaya University.

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Abstract

The objectives of this research is to assess the application of financial accounting system area in preparation of financial statements Ogan Ilir District. The result of this research show that financial accounting system area has not be applied fully in preparation of financial statements. This condition is reflected in the accounting process has not been implemented in accordance with accounting procedures by financial administration officials. Financial administration officials in the samples has not do joumalizing. The consolidation of Financial Statement maked without removing the reciprocal accounts by elimination joumals. The author suggested that the Government Of Sub-Province of Ogan Ilir to recruit staff with appropriate qualifications in the field of accounting and conduct adewuate training to the existing human resources. And also using a computerized system that can simplify bookkeeping job and us it to control the area of financial management.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Financial accounting system area, preparation of financial statements, and administration officials.
Subjects: H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Mr. Muhammad Irwan
Date Deposited: 17 Jan 2022 08:25
Last Modified: 17 Jan 2022 08:25
URI: http://repository.unsri.ac.id/id/eprint/61197

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