BJRA (Bongaya Journal of Research in Accounting)
Vol. 3 No. 1 (2020): Bongaya Journal of Research in Accounting

PENERAPAN ELEKTRONIK MONITORING PELAKSANAAN ANGGARAN (E-MPA) DALAM MENINGKATKAN AKUNTABILITAS PELAPORAN KEUANGAN PADA KEMENTERIAN AGAMA PROVINSI SULAWESI SELATAN

Basri, Andi Cahaya Laela (Unknown)
Mursalim, Mursalim (Unknown)
Ahmad, Hamzah (Unknown)



Article Info

Publish Date
31 May 2020

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.

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Journal Info

Abbrev

BJRA

Publisher

Subject

Economics, Econometrics & Finance

Description

Bongaya Journal for Research in Accounting (BJRA) adalah jurnal yang berisi tulisan yang diangkat dari hasil penelitian, gagasan konseptual, kajian dan aplikasi teori di bidang Akuntansi. Diterbitkan dua kali setahun oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat (P3M) STIEM ...