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All Journal Jurnal Riset Akuntansi Politala Review of Accounting and Taxation
Khoirunnisa, Dini
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Economics, Econometrics & Finance Social Sciences

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EVALUATION OF ACCOUNTING INFORMATION SYSTEMS ON BUDGETING, USE AND REPORTING OF FUNDS REGULAR SCHOOL OPERATIONAL AID (BOS). (CASE STUDY IN SMA NEGERI 4 KOTA SERANG BUDGET YEAR 2020) Deny Aditya; Khoirunnisa, Dini; Fahmi Ramadhan, Muhammad
Review of Accounting and Taxation Vol. 2 No. 2 (2023): December 2023
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v2i2.160

Abstract

Purpose - This study aims to analyze and determine the application of Accounting Information Systems in the field of Budgeting, Use and Reporting of Regular School Operational Assistance (BOS) Funds at SMA Negeri 4 Kota Serang. Design/methodology/approach - The research was conducted at SMA Negeri 4 Kota Serang. This study uses a qualitative approach. Qualitative Approach Method is a research method based on the philosophy of post positivism used to examine the condition of natural objects, where the researcher is the key instrument. Finding - The Accounting Information System related to the BOS Fund has actually existed since 2019 and was socialized in early 2020. This application created by the Ministry of Education and Culture has been able to accommodate all financial activities from the Regular School Operational Assistance Fund but in its implementation there are many components of incomplete item names, making it difficult for users to operate. A good system is a system that is made to make it easier for users to operate, understandable and structured. Originality - The budget will be able to run effectively based on the time of planning before budgeting, good and careful planning will ensure that the budget implementation function can run effectively and efficiently as expected
ANALISIS PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN NO. 7 TAHUN 2010 TERHADAP PENCATATAN ASET TETAP DI PEMERINTAH KOTA SERANG PROVINSI BANTEN Aditya, Deny; Khoirunnisa, Dini; Uzliawati, Lia
Jurnal Riset Akuntansi Politala Vol 7 No 1 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i1.320

Abstract

Fixed assets refer to tangible assets that provide benefits for more than twelve months or at least one fiscal year and are utilized in operational activities within an entity. The objective of this study is to examine the similarities in the recording fixed assets at the Regional Agency for Financial Management and Savings (BPKAD) of Serang City, Banten Province, in alignment with the established Government Accounting Standards. The research employs a qualitative method, specifically utilizing a comparative analysis approach. The comparison involves assessing data from the previous year's research objects and examining the application of accounting to fixed assets in BPKAD Serang City based on Government Accounting Standards No. 7 of 2010. The findings indicate that the accounting treatment for fixed assets aligns with Government Accounting Standards Regulation No. 7 of 2010. Recognition, calculation, settlement, elimination, and the reduction in economic value are consistent with the SAP Policy No. 7 of 2010.
Co-Authors Aditya, Deny Deny Aditya Fahmi Ramadhan, Muhammad Lia Uzliawati