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All Journal JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Sari, Ayu Desita
Universitas Muhammadiyah Jember
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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EVALUASI IMPLEMENTASI SISTEM INFORMASI MANAJEMEN AKUNTANSI BARANG MILIK NEGARA (SIMAK-BMN) TERHADAP PENGELOLAAN ASET NEGARA Sari, Ayu Desita
Jurnal Ilmiah Akuntansi Indonesia Vol 3, No 2 (2018): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.848 KB) | DOI: 10.32528/jiai.v3i2.1931

Abstract

This study was conducted to find out how the mechanism of recording, administration and reporting of state property through the SIMAK-BMN application designed by the financial accounting system application team under the treasury system directorate of the finance department in an effort to realize BMN Report transparency and accountability. The method used in this study is descriptive qualitative approach to literature study through government regulations, scientific books, scientific journals and articles on the internet. From the overall analysis of the literature carried out it can be concluded that with the SIMAK-BMN Application the recording of fixed assets is more patterned or systematic, and makes it easier to produce BMN reports. Keywords: Recording, Administration, Reporting, SIMAK-BMN, Transparency, and Accountability
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