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All Journal BJRA (Bongaya Journal of Research in Accounting)
Hamzah Ahmad
PascaSarjana Unversitas Muslim Indonesia
Economics, Econometrics & Finance

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PENERAPAN ELEKTRONIK MONITORING PELAKSANAAN ANGGARAN (E-MPA) DALAM MENINGKATKAN AKUNTABILITAS PELAPORAN KEUANGAN PADA KEMENTERIAN AGAMA PROVINSI SULAWESI SELATAN Andi Cahaya Laela Basri; Mursalim Mursalim; Hamzah Ahmad
Bongaya Journal for Research in Accounting (BJRA) Vol 3 No 1 (2020): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.521 KB) | DOI: 10.37888/bjra.v3i1.212

Abstract

Implementation of Electronic Budget Implementation Monitoring (e-MPA) in Improving Financial Reporting Accountability at the Ministry of Religion of South Sulawesi Province. This study aims to determine the role of the application of e-MPA in increasing accountability at the Office of the Ministry of Religion of South Sulawesi Province.This type of research is this type of research is a qualitative research in the interpretive paradigm with an empirical phenomenological approach. The research subjects were 3 informants namely PPK, e-MPA operators and accounting staff. Data collection techniques namely from interviews, documentation and data analysis.The results of this study indicate that the role of e-MPA as an accounting information system that integrates the process of data collection, planning, implementation, monitoring, controlling and evaluating the implementation of website-based programs and budgets has been applied in the Ministry of Religion of South Sulawesi Province in accordance with the provisions of PMA No. 74 of 2014 and the e-MPA system are also able to increase accountability because the e-MPA is very helpful in providing financial information in a timely, complete, accurate and reliable manner.
Co-Authors Andi Cahaya Laela Basri Mursalim Mursalim