Analisis Penerapan Sistem Akuntasi Keuangan Pemerintah Pada Kantor Camat Batudaa Kabupaten Gorontalo

Abstract

This study aims to examine how the Government Financial Accounting System is implemented at the Batudaa Sub-District Office and whether its implementation aligns with the Government Accounting Standards regarding the presentation of financial statements. Two key informants were selected, and data collection techniques included documentation, observation, and interviews. The study method employed is qualitative descriptive, which describes the study variables qualitatively. The findings indicate that the Batudaa Sub-District Office has successfully implemented the Government Financial Accounting System using a computerized SIPD system. This has resulted in efficient financial reporting that better benefits stakeholders, including users and auditors, by delivering more comprehensive information. The data generated is relevant, reliable, comparable, and understandable, facilitating easier decision-making. This success is supported by adequate human resources, technology, and facilities. However, the office frequently experiences delays in financial reporting, which affects the timely preparation of financial statements.