Aplikasi Komputer Akuntansi Dalam Penyusunan Laporan Keuangan Pemerintah Daerah (Studi Kasus Pada Sekretariat Daerah Kabupaten Solok Selatan)

Fontanella, Amy and Andriani, Wiwik and -, Sukartini (2010) Aplikasi Komputer Akuntansi Dalam Penyusunan Laporan Keuangan Pemerintah Daerah (Studi Kasus Pada Sekretariat Daerah Kabupaten Solok Selatan). JURNAL AKUNTANSI & MANAJEMEN, 5 (1). pp. 53-67. ISSN 1858-3687

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Abstract

Regional Secretariat South Solok District has not applied government regulations on financial management regulations. Regional Secretariat South Solok District has not made the complete financial statements, they only make budget reports only, and do not make balance and Notes to Financial Statements. Report on budget are made based on Government Regulation of the Interior No. 13 of 2006. South Solok District Secretariat has not been doing depreciation of fixed assets so that the financial statements, particularly the balance sheet does not describe the actual financial position. Based Permendagri 13 of 2006 local governments must prepare three financial statements are: the realization of the Budget Report, Balance Sheet, Notes to the financial statements. Computer applications Excel For Accounting is one medium that can be used by the Government in preparing the financial statements. Simply make a one-time formats then after that by entering transaction to the journal automatically posting process and financial reports directly generated. Ease of course, would be helpful to remember all the limitations that exist in local government in preparing its financial statements.

Item Type:Article
Subjects:C Social Sciences > CF Commerce > CF1 Accounting
Divisions:Jurusan Akuntansi > Prog.Studi Akuntansi-D3 > Jurnal/Karya Ilmiah
ID Code:363
Deposited By:Mr. OP Repo-2 Puskom
Deposited On:26 Oct 2016 07:13
Last Modified:08 Nov 2016 15:31

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