Analisis Peranan Sistem dan Prosedur Akuntansi Daerah Sebagai Upaya Peningkatan Akuntabilitas Pada Pemerintahan Kota Binjai
Abstract
The implementation of regional autonomy completely brings logical consequences in the form of implementing government and development based on sound financial management. Aware of this, the improvement in managing regional finances becomes important. The purpose of the institutional financial management system is to understand the outline of the financial management of existing work units, understand the financial cycle, understand the types of financial statements, and understand the process of financial accountability. The application of regional accounting systems and procedures does not optimally support the accountability of financial statements. Because, regional accounting systems and procedures are required to refer to Government Regulations that have been established so as to support government accountability efforts. This research has a purpose to determine the effect of the applications of regional accounting systems and procedures in an effort to improve accountability. As for the population in this research is the city government of Binjai. The sample in this research is regional financial management and revenue management agencies (BPKPAD) binjai city which is the regional financial report for 2015-2016. Based on the analysis carried out through data collection, it can be concluded that the demands for transparency in regional financial management are now fulfilled adequately with the system of regional financial reporting. This can be support accountability reports to be better.
Keywords: System, Procedure, Regional Accounting, Financial Statements, Transparency, Accountability, Government Regulations.
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