ANALISIS SISTEM AKUNTANSI KEUANGAN DAERAH PADA BADAN PEMBERDAYAAN MASYARAKAT DAN PEMERINTAHAN DESA KABUPATEN BANGKALAN

Abstract

The purpose of this thesis is to find out about the analysis of the regional financial accounting system at the community empowerment agency and village government of Bangkalan district. This research is a qualitative research using the type of research that produces descriptive data in the form of written words. The data collection technique was obtained by conducting interviews. The results of this study found that the financial accounting system which includes the cash receipts system, cash disbursement system, recognition of expenditures and expenses as well as measurement of expenditures and expenses at the Community Empowerment Agency and Village Government of Bangkalan Regency is in accordance with regional regulation No. 12 of 2020. While recording expenditures and burdens on the Community Empowerment Agency and village government of Bangkalan district have not been in accordance with regional regulation Number 12 of 2020. Suggestions for further researchers are to discuss each component of the accounting system in detail and in depth. Suggestions for the Community Empowerment Agency and Village Government, it is necessary to have a training for the finance department related to the technical management of the financial system.

Keywords: Accounting System, Regional Financial Accounting, Community Empowerment Agency and Village Government