ANALISIS PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH PADA BADAN PENGELOLA KEUANGAN DAN PENDAPATAN DAERAH KOTA TOMOHON

Abstract

The Tomohon City Regional Financial and Revenue Management Agency is a government agency which has the task of carrying out government affairs in the field of regional financial and revenue management. This research is to find out how the regional financial accounting system is implemented The type of research used is qualitative research with descriptive methods. The data collection techniques used were interviews, observation, document analysis with research time from February-May 2024. In this research the author collected primary data and secondary data So the results can be concluded that the implementation of the accounting system has not been effective and efficient. There are several things that need to be improved, so that errors do not occur in the income accounting system. The author suggests that agencies implement the income accounting system in Tomohon City better so that they can obtain maximum results  

Keywords: Implementation of Regional Financial Accounting Systems