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ANALISIS PENYAJIAN LAPORAN KEUANGAN, AKSESIBILITAS , SISTEM PENGENDALIAN INTERNAL DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH (Studi Kasus BPKAD KOTA JAMBI) Manalu, Juni Citra Yohana; Zulfanetti; Nurhayani
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.49817

Abstract

This study aims to determine whether the seven components of financial statements have been prepared in accordance with SAP and to analyze the criteria for indicators related to financial statement presentation, accessibility, internal control systems, and accountability in local government financial management at the Jambi City BPKAD. The study employs a documentary and descriptive analysis approach. The results of the study indicate that the financial statements, comprising seven components namely the LRA, LPSAL, Balance Sheet, LO, LAK, LPE, and CaLK have been prepared in accordance with the accrual-based SAP as stipulated in Government Regulation No. 71 of 2010. The results regarding the second objective financial statement presentation, accessibility, and accountability in local government financial management indicate a level of compliance falling within the “Good” category. Meanwhile, the internal control system demonstrates achievement at the “Very Good” category level.
Co-Authors A. Muh Hasyim As'ari Abdul Wahab Abdi, Abdul Wahab abu, ilham Adityaningsih, Yuliana Afrida, Winda Agu Sujana Agus Firmansyah Ahmad Bardi Anestiya, Andita Ansyah, Andri Anto Apriyanto Ardani, Muhammad Ridho Aryanti, Dessy Aryasatya, Alfariza Asna Nengsih Balawan Adzany, Muhammad Damhuri, Dedi Daulat Saragi Destriani Desy Prastyani Dwi Permatasari Utomo Putri Dyah Farida Inli Efendi, Manahan Eka Sri Wahyuni, Eka Eko Avianto Erni Achmad Etik Umiyati Etik Umiyati Fachry Abda El Rahman Fahmida Fany, Putri Aminah Fauziah Ahmad Zain Fauziah Lubis Febrina Rolin Firdaniati, Afnida Firdaus Firdaus Fitria, Chici Gadeng, Ahmad Nubli Gadeng Gusma Rizal, Rafi Gustia, Putri Harahap, Hasnah Azhari Haryadi Hasisa Haruna Hasyimi, Ali Hazazi, Hizrian Luthfil Khaliq Heidiani Ikasari, Ines Heriberta Heriberta Heriyanti Ibrahim Gultom Ichwan, Ainun Muthaharah Idi Warsah Islami, Ladzuardy Junaidi Junaidi Listiana Masyita Dewi Liza Arlina Lukman Cahyadi Luthfi Alfarizi Nasution M.Ridwansyah Magfira Urva Makmur Jaya Nur Manalu, Juni Citra Yohana Muhammad Alamsyah Muhammad Kalkautsar Muhammad Rachmad R Muhammad Rizky Khoir Munawaroh Sibagariang Musnaini Mustika, Candra Nabila Retha Susanti Nadia, Najwa NAJMII, MUHAMMAD FIROOS ‘ALLAM NOVITA EKASARI Nurhayani dan Rosmeli Nurhayani Rosmeli Nurhayani nurhayani Nurhayati R Nurjanah, Rahmah Nurmaidah Sitanggang Nurul Khoiriah Hairani NURUL MIFTAHUL JANNAH Nurul Rizki Amalia Parinduri , Sari Atika Parinduri, Sari Atika Pirhanto, Purwaka Hari Prihatma, Gugup Pujiati Purwaningtyas, Franindya Putera Akbar, Haykal Ray, Ray Evando Riandini Aisyah Risma Margaretha Sinaga Risydah Fadilah Rochmadina Suci Bestari Rr Nadhira Al Fajrie Safiani A. Faaroek Salwa Annisaa Salwa Annisaa Seftiani, Yoranda Selamet Rahmadi Setiyati, Ritta Siti Hodijah Siti Rubiah Dalimunthe Suhadi Sutrisno, Sutrisno Syafnan Syahzuni, Barlia Annis Syarifa Sahirah Ira Tanjung Anitasari Indah Kusumaningrum Tolibin, Restu Triwulandani Ulina Rahmayani Ummu Kalsum Warka Syachbrani Yacobus Ndona Yakobus Ndona Yudhayani, Arthyka Susila Yudhi Septian, Rahmat Yulianti, Dwi Indah Yuri Pratiwi Utami Zainul Bahri Zam Zami Zulfanetti, Zulfanetti Zulhimmah, Zulhimmah