Budget Analysis, Employee Competence an Classification of Standard Account Charts in Realizing Reliability Financial Statements on Marine and Fisheries Ministry

Agus Prasetyo (Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta)
Rimi Gusliana Mais (Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta)

Indonesian Journal of Business, Accounting and Management
Vol 2 No 01 (2019): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 02 No. 01

Abstract— This research aims to analyze whether the Budget, Employee Competency and Standard Account Chart Classification (BAS) can realize the reliability of the Ministry of Maritime and Fisheries Financial Statements. This research uses descriptive research with a qualitative approach, research using interview techniques from informants. The population of this study is the Ministry of Maritime Affairs and Fisheries with the study sample determined based on work units with the authority of positions that exist within the Ministry. The results showed that dominantly employee competence can realize the reliability of the financial statements of the Ministry of Maritime Affairs and Fisheries because by placing employee competencies adjusted to the job will maximize work results. The budget and BAS can be structured properly when the competencies of employees can be met