Pengaruh Pengelolaan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Kabupaten Pekalongan

Abstract

The purpose of this study was to explain the influence of regional financial accounting system management on the quality of Pekalongan District financial reports. This study uses a systematic literature review method. The data sources for this research come from books, journals and other literature related to the Management of Regional Financial Accounting Systems on the Quality of Financial Statements. The findings in this literature review concluded that (CONCLUSION) Utilization of Accounting Information Systems will also add value to the quality of financial reports by providing accurate and timely information so that key activities in the value chain can be carried out effectively and efficiently, Improving quality and reducing product costs and services produced, Increasing efficiency, Increasing ability in decision making, Increasing knowledge sharing, Increasing work efficiency in the finance department. The Effect of the Implementation of the Regional Financial Accounting System on the Quality of the Regional Financial Accounting System Financial statements are procedures starting from the process of data collection, recording, summarizing, to financial reporting in the context of accountability for the implementation of the APBD which can be done manually or using a computer application. The application of a regional financial accounting system is a system or procedure used to assist in the process of identifying, measuring, recording and reporting economic (financial) transactions of local government entities that are used as information in the context of making economic decisions. In particular, the objective of government financial reports is to provide information useful for decision making and to demonstrate the reporting entity's accountability for the resources entrusted to it to fulfill those objectives.