Analisis Sistem Akuntansi Keuangan Pemerintah pada Kantor Camat Sei Suka

Abstract

This study aims to determine the government's financial accounting system at the Sei Suka sub-district office. This research is a type of descriptive qualitative research. The research subject in this study is the Sei Suka Sub-district Office, and the object of this research is the application of the financial system. Data collection techniques in this study were interviews and observation. The data analysis technique in this research is data reduction, data presentation, and conclusion drawing. The results of this study can be explained that the recapitulation of financial statements obtained by the SKPD ceiling is Rp. 3,906,587,366 and the SKPD Ceiling value becomes the value of funds (the balance in the report, it is known that the initial disbursement of funds is Rp. 1,700,496,862 and the institution still has a final balance which is usually called the remaining budget, which is Rp. 2,206,090,504. Cash receipts and disbursements system Cash at the Sei Suka Sub-District Office has not been separated in recording. Transactions that result in cash receipts and disbursements are only recorded in the general treasury book. tTheeimplementationnof the Government's financial accounting system at the Sei Suka Office is not in accordance with Regulation No. 24 of 2005 and Regulation of the Minister of Home Affairs No. 13 2006.