Anggara, Ari and Kartini, Tina and Martaseli, Evi (2023) IMPLEMENTATION OF REGIONAL FINANCIAL ACCOUNTING SYSTEMS AND INTERNAL CONTROL ACTIVITIES IN EFFORTS TO IMPROVE REGIONAL FINANCIAL ACCOUNTABILITY. JURNAL PENDIDIKAN TAMBUSAI, 7 (2). pp. 15957-15965. ISSN 2614-6754

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Abstract

This study aims to determine the Implementation of the Regional Financial System and Internal Control Activities in an Effort to Increase Regional Financial Accountability at the Cikakak District Office, Sukabumi Regency. The type of research used in this research is case study research with a qualitative descriptive approach. The data processed is a summary of the Cikakak District Office budget for 2021 which was obtained from the results of interviews with Cikakak District staff. The analysis technique used in this study is descriptive analysis technique, namely by collecting and filtering the information obtained in a thorough and detailed manner, then describing it so that a clear picture is obtained. Based on the results of this study, it can be concluded that at the Cikakak District Office, it can be concluded that SAKD influences the accountability of regional financial management. The application of a regional financial accounting system and adequate control activities can increase financial accountability at the Cikakak District Office, Sukabumi Regency. The results of research on the government's internal control system strengthen the effect of presenting regional financial reports at the Cikakak District Office, Sukabumi Regency on regional financial management accountabiliti.

Item Type:	Article
Uncontrolled Keywords:	Regional Financial Accounting System, Internal Control, Improving Financial Accountability
Subjects:	H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	Heriska Heriska
Date Deposited:	10 May 2024 10:35
Last Modified:	10 May 2024 10:35
URI:	http://eprints.ummi.ac.id/id/eprint/3463

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