ANALISIS IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL DAN SISTEM PENGENDALIAN INTERN PADA KUALITAS LAPORAN KEUANGAN ( Studi Kasus Dinas Pemberdayaan Perempuan Dan Perlindungan Anak Kabupaten Bengkulu Utara)

ISRIANDI, SURYA (2018) ANALISIS IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL DAN SISTEM PENGENDALIAN INTERN PADA KUALITAS LAPORAN KEUANGAN ( Studi Kasus Dinas Pemberdayaan Perempuan Dan Perlindungan Anak Kabupaten Bengkulu Utara). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui penerapan akuntansi berbasis akrual pada kualitas laporan keuangan Dinas Pemberdayaan Perempuan dan Perlindungan Anak Kabupaten Bengkulu Utara.Untuk mengetahui penerapan sistem pengendalian intern pada kualitas laporan keuangan Dinas Pemberdayaan Perempuan dan Perlindungan Anak Kabupaten Bengkulu Utara. Jenis penelitian ini adalah kualitatif dengan data primer sebagai sumber utama yaitu wawancara, dokumentasi, pengamatan secara menyeluruh maupun dengan kajian pustaka pada Dinas Pemberdayaan Perempuan dan Perlindungan Anak Kabupaten Bengkulu Utara. Hasil penelitian menunjukan bahwa penerapan akuntansi berbasis akrual sangat berdampak atas kualitas laporan keuangan Dinas Pemberdayaan Perempuan dan Perlindungan Anak Kabupaten Bengkulu Utara. Penerapan Sistem Pengendalian Intern juga memberikan kontribusi yang besar bagi kualitas laporan keuangan yang di hasilkan oleh Dinas Pemberdayaan Perempuan dan Perlindungan Anak Kabupaten Bengkulu Utara. Sehingga laporan keuangan dapat diungkapkan dengan jelas agar kekeliruan dalam penggunaan informasi tersebut dapat dicegah. Kata Kunci: Akuntansi Berbasis Akrual, Sistem Pengendalian Intern, Kualitas Laporan Keuangan, Kabupaten Bengkulu Utara This study aims to determine the application of accrual-based accounting on the quality of the financial statements of the Office of Women's Empowerment and Child Protection of North Bengkulu Regency. To determine the application of the internal control system on the quality of the financial statements of the Office of Women's Empowerment and Child Protection in North Bengkulu Regency. This type of research is qualitative with primary data as the main source, namely interviews, documentation, overall observation and literature review at the Office of Women's Empowerment and Child Protection in North Bengkulu Regency. The results showed that the application of accrual-based accounting greatly affected the quality of the financial statements of the Office of Women's Empowerment and Child Protection in North Bengkulu Regency. The implementation of the Internal Control System also provides a large contribution to the quality of the financial statements produced by the Office of Women's Empowerment and Child Protection in North Bengkulu Regency. So that the financial statements can be clearly disclosed so that errors in the use of such information can be prevented. Keywords: Accrual Based Accounting, Internal Control System, Quality of Financial Reports, North Bengkulu Regency

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorGusliana Mais, RimiUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Akuntansi Keuangan
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 24 May 2022 04:07
Last Modified: 24 May 2022 04:07
URI: http://repository.stei.ac.id/id/eprint/7617

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