Skripsi

PROSEDUR PENYUSUNAN LAPORAN KEUANGAN PADA SATUAN KERJA DI BIDANG KEUANGAN POLDA SUMATERA SELATAN

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This internship activity aims to understand the procedures for preparing financial statements at the Financial Division Work Unit of the South Sumatra Regional Police. The background of this activity is based on the importance of implementing systematic and accurate financial statement preparation procedures in accordance with Government Accounting Standards to support transparency and accountability. The method used is a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation during the internship. The results of the observation indicate that the preparation of financial statements is carried out through several stages, namely collecting transaction evidence, recording in the General Cash Book (BKU), inputting data into the SAKTI application, and preparing financial reports such as the Budget Realization Report, Balance Sheet, Operational Report, Statement of Changes in Equity, and Notes to the Financial Statements. This process is supported by an integrated computerized system that improves accuracy and efficiency. In general, the procedures have been implemented in accordance with applicable regulations; however, there are still some obstacles such as reconciliation discrepancies, delays in transaction input, and inconsistencies between system data and source documents. Therefore, improvements in accuracy, timeliness, and coordination between divisions are needed to ensure that the financial statement preparation process becomes more effective and efficient.

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Availability

Detail Information

Series Title

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Call Number

T2007452026

Publisher

Palembang : Prodi Diploma III Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xvi, 108 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.307

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

laporan keuangan
Prodi Diploma III Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

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