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

Abstrak

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