Journal of Accounting and Digital Finance
Vol. 5 No. 3 (2025): Journal of Accounting and Digital Finance

Analisis penerapan standar akuntansi pemerintah dalam penyusunan laporan keuangan

Ndate , Benediktus Mbake L (Unknown)
Herdi, Henrikus (Unknown)
Patty, Thadeus Fransesco Quelmo (Unknown)
Ice, Magdalena Nona (Unknown)



Article Info

Publish Date
30 Dec 2025

Abstract

This study aims to discuss the preparation and implementation of accounting standards, as well as the characteristics of financial reports, at the Population Control and Family Planning, Women's Empowerment, and Child Protection Office of Sikka Regency. Data were obtained through interviews with the Head of the Office, the Treasurer, the Central and Regional Financial Analysts, and the Planners. The results indicate that the accounting process has been carried out systematically, from transaction recording to reporting, involving coordination among various units within the Regional Government Organisation. However, several obstacles, such as technical issues with the Regional Government Information System application and a lack of training for human resources in managing accrual-based Government Accounting Systems, affect the quality of financial reports. Nevertheless, with training and system updates, government accounting standards provide significant benefits, such as supporting the integration of financial processes, reducing repetitive work, expediting fund disbursement, and improving the quality of reports. This system also enables real-time monitoring, accelerates audits, and supports data-driven decision-making. However, design improvements and enhanced user capacity are still needed.

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Journal Info

Abbrev

jadfi

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal of Accounting and Digital Finance (JADFi) [ ISSN 2776-639X] embraces a range of methodological approaches in identifying and solving significant prioritized accounting issues. Submissions are encouraged across all areas on accounting, finance, and cognate disciplines. It is strongly ...