ANALISIS SISTEM DAN PROSEDUR PELAPORAN SURAT PERTANGGUNGJAWABAN (SPJ) PADAUNIT PENGEMBANGAN PRODUKTIVITAS DAERAH DINAS TENAGA KERJA DAN TRANSMIGRASI PROVINSI KALIMANTAN BARAT (Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura, 2013)