Skripsi

IMPLEMENTASI SISTEM AKUNTANSI PADA BELANJA DINAS KEHUTANAN SUMATERA SELATAN

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Regional financial management demands transparency, accountability, and administrative order. This report was prepared to understand the financial administration flow in the South Sumatra Provincial Forestry Service based on the author's internship experience in the Finance Subdivision in February–March 2025. The discussion focuses on the implementation of the expenditure accounting system, both operational and capital, which includes recording, verification, and accountability in accordance with Minister of Home Affairs Regulation No. 77 of 2020 and Minister of Home Affairs Regulation No. 70 of 2019 concerning SIPD. The findings show that the implementation of the accounting system has been carried out in accordance with regulations through stages such as the preparation of Payment Request Letters (SPP), document verification, issuance of Payment Orders (SPM), and the disbursement and reporting of transactions into the SIPD system. However, several challenges remain, including delays in fund disbursement, delays in the preparation of Accountability Reports (SPJ), time-consuming budget revisions, and technical obstacles in the field. To address these issues, improvements are needed through staff capacity building, internal administrative digitalization, strengthened cross-departmental coordination, and regular evaluation of work procedures, so that regional financial management becomes more transparent, accountable, and supportive of the institution’s sustainable programs.

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Detail Information

Series Title

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Call Number

T1931962025

Publisher

Indralaya : Prodi Diploma III Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xiii, 40 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.835 07

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

-

Subject(s)

Prodi Diploma III Akuntansi
Akuntansi Sektor Publik – Pemerintah Daerah

Specific Detail Info

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Statement of Responsibility

KA

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