Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi, Manajemen dan Bisnis Digital
Titus Desman Hia
Universitas Nias
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Implementation Of Accrual-Based Accounting System At Gomo Sub-District Office, Gomo District, South Nias Regency Titus Desman Hia; Dedi Irawan Zebua; Serniati Zebua; Sophia Molinda Kakisina
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 1 (2026): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i1.9478

Abstract

This study aims to examine the implementation of the accrual-based accounting system at the Gomo Sub-District Office and to identify the challenges encountered in its application. A descriptive qualitative method was employed, with data obtained through interviews, observations, and documentation.The results show that the accrual-based accounting implementation has complied with Government Regulation No. 71 of 2010, and the financial reports produced meet the criteria of relevance, reliability, comparability, and understandability. However, challenges such as limited human resources, lack of training, and inadequate supporting facilities remain.In general, the implementation is satisfactory but still requires strengthening staff capacity and optimizing financial information systems to achieve more transparent, accountable, and useful financial reporting for decision-making.
Co-Authors Dedi Irawan Zebua Serniati Zebua SOPHIA MOLINDA KAKISINA