ANALISIS PENERAPAN SIMDA DALAM MEWUJUDKAN TRANSPARASI DAN AKUNTABILITAS PADA BPKPD KABUPATEN KERINCI

Ifdhal Adetya Rineldo, Afrianti, Ardianto,

Abstract

This study took the research location at the BPKPD office in Kerinci Regency with the formulation of the problem: How is the Implementation of the Regional Financial Accounting System in Realizing Financial Transparency and Accountability at the Kerinci Regency Financial and Revenue Management Agency. The purpose of this study was to determine the application of the regional financial accounting system in realizing financial transparency and accountability at the Kerinci District Financial and Revenue Management Agency. This study used a qualitative approach where data were obtained by interviewing 5 informants in Kerinci district, which was then analyzed by data triagulation in order to obtain accurate information. The conclusion from this research is that there are problems with the internet network which is inadequate and often blocked from entering the server. The strategy used is through the application using the accrual accounting system and following the regulations of the Minister of Home Affairs and applicable government regulations, for resources in the application of the regional financial accounting system. For the BPKPD, it must be acknowledged that the limitations of ASN are accounting-based. To achieve success in realizing transparency and accountability, it is necessary to take steps, among others, by communicating with Telkom for problematic internet network problems and preparing competent and accounting-based human resources in order to obtain good success. maximum for financial reports at BPKPD Kerinci.