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INDONESIA
Jurnal Akuntansi Profesi
Published by Universitas Pendidikan Ganesha
ISSN : 23386177     EISSN : 26862468     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Social Sciences
Jurnal Akuntansi Profesi disseminates studies in accounting to academic and professional communities, practitioners, students, and other interested parties. It publishes articles reporting the findings of accounting research from a wide range of topics including, but not limited to: - Accounting education; - Accounting and information systems; - Auditing; - Behavioral issues in accounting; - Capital markets; - Corporate governance; - Earnings management; - Financial accounting and reporting; - International accounting; - Management accounting; - Social and environmental accounting; - Islamic accounting; - Banking and finance; - Also book reviews.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 535 Documents
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Analisis Strategi Pengelolaan Keuangan dan Strategi Keberlanjutan Usaha Kerajinan Genteng Pejaten di Masa Pandemi Covid-19 (Studi Kasus di UD. Surya Indah, Desa Pejaten, Tabanan) Lestari, Gusti Ayu Triana Indra; Dewi, Rencana Sari
Jurnal Akuntansi Profesi Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.35766

Abstract

This research aims to analyze financial management strategies and strategies for the sustainability of the Pejaten tile craft business during the covid-19 period at UD. Surya Indah, Pejaten Village, Tabanan. This research uses a qualitative approach and will describe the research method, namely research case studies. Sources of data in this study are primary data and secondary data. The data obtained were then analyzed by data analysis techniques, namely data collection, data reduction, data presentation and drawing conclusions. The results of this study state that (1) the financial management strategy at UD. Surya Indah uses a petty cash system with a fluctuating method (2) the management system is not yet effective in controlling the company's financial management, therefore researchers contribute to assisting in the preparation of SAK EMKM, (3) efforts made by UD. Surya Indah to be able to maintain its business by paying attention to aspects of capital planning, raw material production process, marketing and customers, technology used, workforce owned, and forward looking.Keywords: Financial Management Strategy, Sustainability Strategya
Kepatuhan Wajib Pajak Orang Pribadi Usaha Mikro, Kecil, Dan Menengah Ditinjau Dari Tarif Pajak, Sosialisasi Pajak, Sanksi Pajak, Dan Pemeriksaan Pajak Yogantara, Komang Krishna; Asana, Gde Herry Sugiarto; Clarissa, Sarita Vania
Jurnal Akuntansi Profesi Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.41405

Abstract

 Tax has an important role in the economy as the largest source of government funding in carrying out the task of realizing the prosperity of the people. Micro, Small and Medium Enterprises (MSMEs) are one of the sectors that have the potential to contribute large tax payments to state tax revenues. However, the compliance of personal taxpayer of MSMEs still low, especially the compliance of personal taxpayers who are registered in Pratama Tax Office Gianyar has not reached the target of 70 percent. This study aims to determine the influence of the tax rate, tax socialization, tax sanction, and tax investigation toward the obedience of personal taxpayer of Micro, Small, and Medium Enterprises (MSMEs) at the Pratama Tax Office (KPP) Gianyar. Total of 100 MSMEs personal taxpayers that registered at Pratama Tax Office (KPP) Gianyar were selected to be respondents using the Slovin Formula. The research method that used was accidental sampling with media questionnaires and  the technical of analysis data of this study is using multiple linear regression. The conclusion of this study indicate that the tax rate, tax socialization, tax sanction, and tax investigation have positive and significant influence on the obedience of personal taxpayer of MSMEs at Pratama Tax Office (KPP) Gianyar.Keywords: Tax rate, tax socialization, tax sanction, tax investigation
Mengungkap Praktik Akuntansi Manajemen Strategik Terhadap Kinerja Keuangan Pada Badan Usaha Milik Desa (Bumdesa) Bhuana Utama Desa Panji Sari, Corina Metha; Astawa, I Gede Putu Banu
Jurnal Akuntansi Profesi Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.35550

Abstract

This study aims to reveal strategic management accounting practices on financial performance in the Village Owned Enterprises (Bumdesa) Bhuana Utama Panji Village. Based on the profit and loss report on Bumdesa Panji, which gets a significant increase in profit from year to year, a strategic plan can be made by the Bumdesa management with the aim of maintaining and increasing these profits in the future. This research is a qualitative descriptive study with the methods used are observation, interviews, and document analysis. The results obtained in this study that strategic management accounting can be used by a business entity in conducting analysis to increase profits in its business.Keywords: Strategic Management Accounting, Financial Performance, Village-Owned Enterprises
Pengaruh Sistem Pengendalian Internal, Budaya Organisasi, Komitmen Organisasi, dan Penegakan Hukum terhadap Kecendrungan Kecurangan di Lembaga Perkreditan Desa, (Studi Kasus pada Kecamatan Sawan Kabupaten Buleleng) Dewi, Kadek Hartani Graha; Dewi, Putu Eka Dianita Marvilianti
Jurnal Akuntansi Profesi Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.36308

Abstract

This purposes of research is to know the effect of the internal control system, organizational culture, organizational commitment, and law enforcement on fraud tendency of LPD in Sawan District . This research apply quantitative research methods, by processing primary data. Sampling technique for determine of data source is purposive sampling method, and that involves LPD in Sawan District. Data source of this research was obtained by using a questionnaire, and then it is processed by using multiple linear analysis test in SPSS. The results of research is show that implementation of internal control system and law enforcement partially has a significant effect on fraud tendency of LPD in Sawan District. While, organizational culture and organizational commitment partially have no significant effect on fraud tendency of LPD in Sawan DistrictKeywords: internal0control0system, organizational0culture, organizational0commitment, law enforcement, fraud0tendency
PERSEPSI PRAKTISI AKUNTANSI TERHADAP KELAYAKAN HASIL PENGEMBANGAN PERANGKAT SIMULASI AKUNTANSI UNTUK USAHA KECIL MENENGAH BERBASIS MULTIMEDIA Gede Adi Yuniarta
Jurnal Akuntansi Profesi Vol. 3 No. 1: Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v3i1.1937

Abstract

PERSEPSI PRAKTISI AKUNTANSI TERHADAP KELAYAKAN HASIL PENGEMBANGAN PERANGKAT SIMULASI AKUNTANSI UNTUK USAHA KECIL MENENGAH BERBASIS MULTIMEDIA Oleh : Gede Adi Yuniarta Universitas Pendidikan Ganesha Email : gdadi_ak@yahoo.co.id ABSTRAK Penelitian ini merupakan penelitian tindak lanjut dari penelitian sebelumnya yang telah menghasilkan perangkat visualisiasi sistem akuntansi yang telah diujicobakan di kelas dengan hasil terbukti dapat meningkatkan aktivitas dan hasil belajar. Arah dari penelitian ini adalah kelayakan perangkat simulasi akuntansi UKM berbasis mulitmedia berdasarkan persepsi dari praktisi akuntansi. Untuk dapat mencapai tujuan penelitian maka skenario penelitian di bagi menjadi empat tahapan yaitu : tahap persiapan, tahap pelaksanaan evaluasi, tahap analisa, dan tahap pelaporan. Praktisi yang dilibatkan dalam penelitian ini adalah para praktisi akuntansi yang bekerja di UKM. Pemilihan praktisi didasarkan atas pertimbangan bahwa UKM merupakan unit usaha yang kompleks yang usahanya terdiri atas usaha jasa, dagang dan manufaktur dengan tingkat kompleksitas dan rutinitas transaksi yang tinggi. Sehingga pengalaman para praktisi sangat layak untuk memberikan penilaian atas perangkat simulasi. Persepsi para praktisi terhadap kelayakan perangkat dibagi menjadi 4 dimensi yaitu : bukti langsung (tangible), keandalan (reability), daya tanggap (responsivenes), dan jaminan (asurance). Data dianalisis dengan teknik deskriptif dengan mendeskripsikan hasil dari persepsi praktisi sedangkan untuk mengetahui kelayakan perangkat simulasi dinilai melalui indeks kelayakan. Hasil penelitian membuktikan bahwa Indeks Kelayakan Praktisi Akuntansi yang dihitung dengan indek kepuasan para praktisi menghasilkan rentang nilai IKP senilai 86 yang menyatakan bahwa perangkat simulasi akuntansi sangat layak untuk diaplikasikan di UKM. Kata Kunci : Persepsi, Praktisi Akuntansi, simulasi, akuntansi UKM ABSTRACT This study is a follow up of previous research that has resulted the visualization device of accounting system which has been tested in the classroom with the results shown to increase the activity and learning outcomes. Direction of this study is to specify the device feasibility of accounting simulation for small and medium sizes entities multimedia based, based on the perception of accounting practitioners. In order to achieve the research objectives, the research scenarios divided into four stages: the preparation phase , the implementation phase of the evaluation , the analysis phase , and reporting stages. Practitioners involved in this study are accounting practitioners who work in UKM. Selection of practitioners based on the consideration that the UKM is a business unit complex consisting of business services , trade and manufacturing with complexity and high transaction routines. So the experience of practitioners is well worth to provide an assessment of the device simulation. Practitioners' perceptions to the feasibility of the device is divided into four dimensions: direct evidence (tangible) , reliability, responsiveness, and assurance. Data were analyzed with descriptive techniques to describe the results of the perception of practitioners while to determine the feasibility of the simulation assessed through an index eligibility. The results of research prove that the Eligibility Index of Accounting Practitioner which calculated with satisfaction practitioner resulted index value range IKP worth 86 which states that the device is well worth the simulation accounting to be applied in UKM.. Keywords : Perception, Accounting Practitioners, simulation, UKM accounting
PROSEDUR PEMBAYARAN DANA PENSIUN PADA PT BANK PEMBANGUNAN DAERAH (BPD) BALI CABANG SINGARAJA Luh Desy Astriani; Lucy Sri Musmini
Jurnal Akuntansi Profesi Vol. 3 No. 1: Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v3i1.1938

Abstract

PROSEDUR PEMBAYARAN DANA PENSIUN PADA PT BANK PEMBANGUNAN DAERAH (BPD) BALI CABANG SINGARAJA Oleh : Luh Desy Astriani Lucy Sri Musmini Universitas Pendidikan Ganesha ABSTRAK Penelitian ini bertujuan untuk mengevaluasi Prosedur Pembayaran Dana Pensiun pada PT Bank Pembangunan Daerah (BPD) Bali Cabang Singaraja Tahun 2013.Obyek penelitian ini adalah prosedur pembayaran dana pensiun tahun 2013, sedangkan subyek penelitiannya adalah PT Bank Pembangunan Daerah (BPD) Bali Cabang Singaraja. Hasil penelitian menunjukkan bahwa prosedur pembayaran dana pensiun pada PT Bank Pembangunan Daerah (BPD) Bali Cabang Singaraja sudah cukup baik, hal ini dapat dilihat dari pembagian tugas pada masing-masing pos sudah jelas dan sesuai dengan tanggung jawab mereka masing-masing, sehingga indikasi terjadi kecurangan sangat kecil. Kata-kata kunci: prosedur, pembayaran, dana pensiun, bank. ABSTRACT This study aimed to evaluate the payment procedures of retirement fund at PT Bank Pembangunan Daerah ( BPD ) Branch Singaraja Bali Year 2013. The object of this study is the payment procedure of retirement funds in 2013, the subjects of this study were PT Bank Pembangunan Daerah ( BPD ) Branch Singaraja Bali. The results showed that the payment procedure of retirement funds in PT Bank Pembangunan Daerah ( BPD ) Branch Singaraja Bali is good enough , it can be seen from the distribution of tasks on each post is clear and in accordance with their responsibilities, respectively, so that the indication of cheating is very small. Key words : procedures , payments , retirement funds , bank
ANALISIS LAPORAN ARUS KAS PADA KOPERASI SIMPAN PINJAM “SANJIWANI” PERIODE 2011 – 2012 Made Ngurah Krisna Arya Wibawa; Ni Luh Gede Erni Sulindawati
Jurnal Akuntansi Profesi Vol. 3 No. 1: Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v3i1.1939

Abstract

ANALISIS LAPORAN ARUS KAS PADA KOPERASI SIMPAN PINJAM “SANJIWANI” PERIODE 2011 – 2012 Oleh : Made Ngurah Krisna Arya Wibawa Jurusan Akuntansi Program Diploma III, FEB Undiksha Ni Luh Gede Erni Sulindawati Jurusan Akuntansi Program Diploma III, FEB Undiksha Abstrak Penelitian ini bertujuan untuk mengetahui (1) laporan arus kas pada Koperasi Simpan Pinjam Sanjiwani periode 2011-2012 dan (2) analisis laporan arus kas pada Koperasi Simpan Pinjam Sanjiwani periode 2011-2012. Objek penelitian ini adalah laporan arus kas dan analisis laporan arus kas pada Koperasi Simpan Pinjam Sanjiwani. Teknik pengumpulan data yang digunakan adalah wawancara dan dokumentasi. Analisis data menggunakan analisis deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa (1) kas pada tahun 2011 terjadi penurunan. Penurunan kas disebabkan karena jumlah arus kas bersih pada aktivitas pendanaan tidak bisa menutupi jumlah arus kas bersih dari aktivitas operasi. Hal ini disebabkan karena pada pos aktivitas operasi yaitu piutang pinjaman yang diberikan terlalu besar. Kas pada tahun 2012 mengalami kenaikan, Kenaikan kas disebabkan karena arus kas bersih dari aktivitas operasi dan investasi bernilai negatif dan arus kas bersih dari aktivitas pendanaan bernilai positif. Dalam hal ini arus kas bersih dari aktivitas pendanaan dapat menutupi arus kas bersih dari aktivitas operasi dan investasi dan (2) kas selama periode 2011-2012 mengalami peningkatan sebesar Rp 50.128.319 atau 181,51% yaitu dari tahun 2011 sebesar Rp (27.616.818) menjadi Rp 22.611.501 pada tahun 2012. Kata–kata kunci : arus kas dan Koperasi Simpan Pinjam Abstract This study aimed to determine ( 1 ) the cash flow statement on Koperasi Simpan Pinjam Sanjiwani the period 2011-2012 and ( 2 ) analysis of the cash flow statement on Koperasi Simpan Pinjam Sanjiwani the period 2011-2012 . Object of this research is the cash flow statement and the analysis of the cash flows on Koperasi Simpan Pinjam Sanjiwani . Data collection techniques used were interviews and documentation . Data analysis using quantitative descriptive analysis . The results showed that ( 1 ) cash in 2011 was decrease due to the amount of net cash flow on financing activities can not cover the amount of the net cash flow from operating activities . This is because the post of operating activities receivable loans are too big . Cash increased in 2012 caused by net cash flow from operating and investing activities is negative and net cash flow from financing activities is positive . In this case the net cash flows from financing activities to cover the net cash flows from operating and investing activities , and ( 2 ) cash during the period 2011-2012 increased by USD 50,128,319 or 181.51 %, from the year 2011 amounting to Rp ( 27 616 . 818 ) to Rp 22.611.501 in 2012. Key words : cash flow and Koperasi Simpam Pinjam
PROSEDUR PERMOHONAN DAN PELUNASAN PEMBIAYAAN DANA BERPUTAR (PDB) PADA PT. BANK SYARIAH MANDIRI KCP BULLELENG Komang Arlina; Desak Nyoman Sri werastuti
Jurnal Akuntansi Profesi Vol. 3 No. 1: Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v3i1.1996

Abstract

PROSEDUR PERMOHONAN DAN PELUNASAN PEMBIAYAAN DANA BERPUTAR (PDB) PADA PT. BANK SYARIAH MANDIRI KCP BULLELENG Komang Arlina Desak Nyoman Sri werastuti Universitas Pendidikan Ganesha Email : komang_arlian@yahoo.com ABSTRAK Penelitian ini bertujuan untuk mengevaluasi : (1) prosedur permohonan pembiayaan dana berputar pada PT. Bank Syariah Mandiri KCP Buleleng dan (2) prosedur pelunasan pembiayaan dana berputar pada PT. Bank Syariah Mandiri KCP Buleleng. Subjek penelitiannya adalah PT. Bank Syariah Mandiri KCP Buleleng dan objek penelitiannya adalah pelaksanaan permohonan dan pelunasan pembiayaan dana berputar pada PT. Bank Syariah Mandiri KCP Buleleng. Pengumpulan data penelitian ini menggunakan metode wawancara, dokumentasi dan observasi. Data yang diperoleh di analisis secara deskriptif kualitatif. Hasil penelitian menunjukan bahwa (1) prosedur permohonan pembiayaan dana berputar pada PT. Bank Syariah Mandiri KCP Buleleng sudah diterap dengan baik dan sesuai dan pelaksanaan pembiayaan dana berputar dan (2) prosedur pelunasan pembiayaan dana berputar pada PT. Bank Syariah Mandiri KCP Buleleng dapat dikatakan sudah memadai walaupun bagian Marketing Officer belum ada pada PT. Bank Syariah Mandiri KCP Buleleng. Kata kunci : Prosedur, permohonan pembiayaan, pelunasan pembiayaan, pembiayaan dana berputar. ABSTRACT This study aimed to evaluate: (1) application procedure financing of revolving fund at PT. Bank Syariah Mandiri KCP Buleleng and (2) the repayment procedure financing of revolving fund at PT. Bank Syariah Mandiri KCP Buleleng. The subject of this research is PT. Bank Syariah Mandiri KCP Buleleng and the object of research is the implementation of the application and repayment financing of revolving fund at PT. Bank Syariah Mandiri KCP Buleleng. This research data collection using interviews, documentation, and observation. Data obtained analyzed in a qualitative descriptive. The results showed that (1) the application procedure financing of revolving fund at PT. Bank Syariah Mandiri KCP Buleleng has been applied well and appropriate with implementation of financing of the revolving fund and (2) the repayment procedure financing of revolving fund at PT. Bank Syariah Mandiri KCP Buleleng can be considered adequate although no part Marketing Officer at PT. Bank Syariah Mandiri KCP Buleleng. Keywords : Procedure, application financing, repayment of financing , financing
PROSEDUR PENCAIRAN DANA DEPOSITO BERDASARKAN PRINSIP MUDHARABAH PADA PT. BANK SYARIAH MANDIRI KCP BULELENG Yullyana -; I Gusti Ayu Purnamawati
Jurnal Akuntansi Profesi Vol. 3 No. 1: Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v3i1.1999

Abstract

PROSEDUR PENCAIRAN DANA DEPOSITO BERDASARKAN PRINSIP MUDHARABAH PADA PT. BANK SYARIAH MANDIRI KCP BULELENG Oleh : Yullyana I Gusti Ayu Purnamawati Universitas Pendidikan Ganesha Email: shopyw@ymail.com ABSTRAK Penelitian ini bertujuan untuk mengetahui prosedur pencairan dana deposito berdasarkan prinsip mudharabah pada Bank Syariah Mandiri KCP. Buleleng. Subjek Penelitian ini adalah Bank Syariah Mandiri KCP. Buleleng dan Objek Penelitian ini adalah prosedur pencairan dana deposito berdasarkan prinsip mudharabah pada Bank Syariah Mandiri KCP Buleleng. Hasil penelitian menunjukan bahwa penerapan prosedur pencairan dana deposito berdasarkan prinsip mudharabah pada Bank Syariah Mandiri KCP. Buleleng sudah sesuai dengan ketentuan yang ditetapkan. Dokumen yang digunakan dalam pencairan dana deposito adalah Bilyet Deposito , Aplikasi / Formulir Permohonan Penempatan Deposito, Akad Mudharabah, Identitas Diri Deposan. Perhitungan bagi hasil yang ditetapkan oleh Bank Syariah Mandiri KCP Buleleng untuk nasabah sudah sesuai dengan peraturan yang ditetapkan oleh Dewan Pengawas Syariah yaitu Nisbah Spesial Maksimum , untuk 1-3 bulan sebesar 53.90%. Semakin lama waktu penyimpanan dana deposan di Bank Syariah Mandiri maka semakin besar pula nisbah yang akan diterimanya. Kata kunci : Prosedur, Deposito, Bank Syariah ABSTRACT This study aims to determine the deposits disbursement procedure based on the principle of mudaraba in Bank Syariah Mandiri KCP . Buleleng . This subject of this research is the Bank Syariah Mandiri KCP . Buleleng. The object of this study is the deposits disbursement procedure is based on the principle of mudaraba in Bank Syariah Mandiri KCP Buleleng . The results showed that the application of the deposits disbursement procedure based on the principle of mudaraba in Bank Syariah Mandiri KCP . Buleleng is in conformity with the provisions established . Documents used in the deposits disbursement of funds are Giro Deposit , Application / Request Placement Deposit Form, Mudaraba Agreement , Depositor Identity . The calculation for the result set by Bank Syariah Mandiri KCP Buleleng to customers are in accordance with the regulations set by the Sharia Supervisory Board , namely Maximum Special ratio , for 1-3 months at 53.90 % . The longer the storage time depositors funds in Bank Syariah Mandiri, the greater the ratio of the decision. Keywords : Procedures , Deposits , Bank Syariah
SISTEM PEMBUATAN LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH (SKPD) PADA LEMBAGA INSPEKTORAT KABUPATEN BULELENG Luh Suwarni; I Putu Gede Diatmika
Jurnal Akuntansi Profesi Vol. 3 No. 1: Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v3i1.2000

Abstract

SISTEM PEMBUATAN LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH (SKPD) PADA LEMBAGA INSPEKTORAT KABUPATEN BULELENG Oleh : Luh Suwarni I Putu Gede Diatmika Universitas Pendidikan Ganesha ABSTRAK Penelitian ini bertujuan untuk mengetahui sistem pembuatan laporan keuangan satuan kerja perangkat daerah (SKPD) pada Lembaga Inspektorat Kabupaten Buleleng. Data yang digunakan adalah data kualitatif, berupa sistem pembuatan laporan keuangan SKPD, catatan yang digunakan, dokumen pendukung, struktur organisasi serta fungsi dan tugasnya. Teknik pengumpulan data yang digunakan adalah metode wawancara, observasi, dan dokumentasi yang selanjutnya dianalisis menggunakan metode analisis deskriptif kualitatif. Hasil penelitian menunjukkan bahwa sistem pembuatan laporan keuangan satuan kerja perangkat daerah (SKPD) pada Inspektorat Kabupaten Buleleng sudah terlaksana dengan baik. Sistem pembuatan laporan keuangan SKPD melalui Pejabat Penatausahaan Keuangan (PPK-SKPD) yang berdasarkan SP2D, SPJ dan Bukti Transaksi yang diberikan oleh Bendahara Pengeluaran. Sistem pembuatan laporan keuangan SKPD dimulai dari penerimaan SP2D, SPJ Pengeluaran Kas dan Bukti Transaksi melalui proses pemeriksaan, pencatatan, sampai penyusunan laporan keuangan. Kata Kunci :Sistem, Laporan Keuangan, SKPD. ABSTRACT This study aims to determine the financial reporting system of the district unit (Satuan Kerja Perangkat Daerah =SKPD) in Inspectorate institutions of Buleleng Regency. The data used is qualitative data , such as financial reporting system of SKPD, which used records, supporting documents, organizational structures, functions and duties . Data collection techniques used were interview , observation, and documentation then analyzed using qualitative descriptive analysis method . The results showed that the system of financial reporting district unit (SKPD ) in Buleleng Inspectorate has been performing well. Financial reporting system of SKPD through the Financial Administration officials are based SP2D , SPJ and the evidence given by the treasurer. The expenses of financial reporting system start from receipt SP2D , SPJ cash expenditures and proof of transactions through the process of inspection, recording, until the preparation of the financial statements. Keywords : Systems , Financial Statements , SKPD .

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