EVALUASI PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH PADA BADAN PENGELOLAAN KEUANGAN DAERAH KABUPATEN MANGGARAI BARAT

Abstract

This study aims to analyze the application of the regional financial accounting system at BPKD West Manggarai Regency. This type of research is descriptive qualitative. The source of the data used is the primary source, namely information that comes from direct observation to the research location by means of observation and interviews. While secondary sources are data obtained from documentation or literature study to complement primary data. Data was collected through observation, interviews, and documentation. The results of this study indicate that the application of the accounting cycle at the BPKD of West Manggarai Regency has been in accordance with the established guidelines. All stages of the cycle have been executed properly. Likewise, the completeness of the financial statement items is in accordance with the provisions of the SKPD financial statements which consist of budget realization reports, reports on changes in excess budget balances, operational reports, reports on changes in equity, balance sheets, and cash flow reports.