ANALISIS TRANSPARANSI DAN AKUNTABILITAS KEUANGAN PEMERINTAH DAERAH PROVINSI SULAWESI SELATAN DITINJAU DARI SISTEM AKUNTANSI KEUANGAN DAERAH

Abstract

The purpose of this research is to determine the application of the regional financial accounting system in realizing transparency and financial accountability of the Regional Government of South Sulawesi Province. This research used a qualitative research method that provided an overview of the theories in PSAK and then adjusted the existing practices in the regional Government of South Sulawesi Province. The data collection techniques used were documentation and interview. The data analysis technique used was qualitative descriptive analysis. Based on the data analysis, it can be concluded that the regional financial accounting process generally consisted of the recording, grouping and reporting stages. In every SKPD, especially BPKD of South Sulawesi Province, has used computerized recording assisted by software called SIADINDA, where the recording system was still based on Permendagri CTA No. 64 of 2013. So as the financial statements that were produced following Law No. 71 of 2010 namely the Budget Realization Report (LRA), the Saldo Budget Change Report, the Balance Sheet, the Operational Report (LO), the Cash Flow Report (LAK); Statement of Changes in Equity (LPE) and Notes to Financial Statements (CaLK). The conclusion is the BPKD of South Sulawesi Province has implemented the principle of transparency and accountability in regional finances in accordance with "Law No. 71 of 2010 and Permendagri 64 of 2013 ".