Jurnal Revenue : Jurnal Ilmiah Akuntansi
Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi

ANALISIS AKUNTANSI DALAM PROSES PENGADAAN BARANG DAN JASA DI KANTOR KECAMATAN SUKARAJA KABUPATEN SUKABUMI

Ajis, Hanisa Abdul (Unknown)
Nugroho, Gatot Wahyu (Unknown)
Eriswanto, Elan (Unknown)



Article Info

Publish Date
30 Aug 2024

Abstract

In the era of globalization and rapid development of information technology, financial management and accounting have become crucial aspects for organizations, including government agencies. In Indonesia, procurement of goods and services is a vital component in supporting the implementation of government programs, where efficiency and transparency in the procurement process greatly affects the quality of goods and services obtained, as well as accountability for the use of public funds. The Sukaraja Sub-district Office, Sukabumi District, as part of the local government, has the responsibility to effectively manage the procurement of goods and services. However, accounting and financial management practices in the sub-district often face challenges that affect the effectiveness and efficiency of budget use, as well as the quality of public services. This research focuses on analyzing the accounting system used in the process of submitting payment for goods and services at the Sukaraja Subdistrict Office. The accounting system is an organization of forms, records, and reports that are coordinated to provide financial information needed in management. An in-depth understanding of this accounting system is very important because this system serves as a financial control mechanism, which if implemented properly, can improve the efficiency and effectiveness of regional financial management. This study shows that although the existing accounting system at the Sukaraja Sub-district Office is quite good, there is still room for improvement, especially in terms of integration of modern technology and training of officers in the use of the system. Accurate and timely financial data is needed for effective decision-making. In addition, transparency in public financial management is expected to increase accountability and reduce the potential for corruption. In this regard, measures to ensure that financial information is easily accessible to the public are crucial. This study concludes that the improvement of the existing accounting system, including the utilization of technology and the improvement of officers' competencies, is essential to improve financial performance in Sukaraja Sub-district Office. Thus, a strong and transparent accounting system will drive increased accountability, efficiency, and better quality of public services, which will ultimately support overall local economic development

Copyrights © 2024






Journal Info

Abbrev

home

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Revenue Adalah Jurnal Ilmiah yang terbit secara daring pada bulan Juni dan Desember. untuk mempublikasikan hasil-hasil penelitian dalam bidang Akuntansi baik Akuntansi Perpajakan, Akuntansi Keuangan, Akuntansi Perbankan, Akuntansi Sektor Publik, dan bidang Akuntansi ...