Research Article
Analysis of the Application of Government Accounting Systems in Badan Pengelola Keuangan dan Aset Daerah Kabupaten Madiun
@INPROCEEDINGS{10.4108/eai.3-10-2019.2291930, author={Galuh Tiaramurti and Tituk Dyah Widjajatie and Dwi Suhartini}, title={Analysis of the Application of Government Accounting Systems in Badan Pengelola Keuangan dan Aset Daerah Kabupaten Madiun}, proceedings={Proceedings of the 2nd International Conference on Economics, Business, and Government Challenges, EBGC 2019, 3 October, UPN " Veteran" East Java, Surabaya, Indonesia}, publisher={EAI}, proceedings_a={EBGC}, year={2020}, month={2}, keywords={government accounting system regional financial management work unit policy}, doi={10.4108/eai.3-10-2019.2291930} }- Galuh Tiaramurti
Tituk Dyah Widjajatie
Dwi Suhartini
Year: 2020
Analysis of the Application of Government Accounting Systems in Badan Pengelola Keuangan dan Aset Daerah Kabupaten Madiun
EBGC
EAI
DOI: 10.4108/eai.3-10-2019.2291930
Abstract
In the Indonesian Government the policies adopted regarding Government Accounting Standards were implemented in Government Regulation No. 71 of 2010 and Minister of Home Affairs Regulation No. 64 of 2013. This existing policy concerns Accrual-Based Government Accounting Standards. In the Regional Government Accounting there are accounting entities and reporting entities, in this case the Regional Financial and Asset Management Agency of Madiun Regency is a reporting entity, which will record the financial statements of all accounting entities. In this study, it is known that the implementation of the accounting system in the Regional Financial and Asset Management Agency is good, except that each Regional Government Organization must be able to work together with the Regional Financial Management Unit so that the system is not hampered and facilitated.