PENERAPAN SISTEM AKUNTANSI INSTANSI PADA DINAS SOSIAL DAN PEMBERDAYAAN MASYARAKAT KOTA GOTONTALO

Abstract

This research  aims to determine how the implementation of institutional accounting systems in the Department of Social Affairs and Community empowerment of Gorontalo City. Meanwhile, data are collected through documentation, observatioan, and interviews involving two key informants. This research employs the qualitative descriptive research method, which describes the research variables in a qualitative understanding.The result indicate that the Department of Social Affairs and Community Empowerment of Gorontalo City has implemented the Institutional Accounting System (SAI) using the computerized SIPD and ETMIS applications that are running smoothly. As a result, the financial reports produced can provide better benefits for stakeholders, both users and financial report examiners, such as providing more comprehensive information. Not only does it show the achievement of budget realization, but the data produced is also more valid, making it easier to make decisions. The work can be completed well with supporting factors such as adequate human resources, technology, and facilities and equipment. In the meantime, the networkand input errors in implementing this institutional accounting system are inhibiting factors which can hinder work at the Department of Social Affairs and Communty Empowerment of Gorontalo City. However, these problems were promptly corrected at the time.