Title:
ASSESSMENT OF ACCOUNTING SYSTEMS IN THE PUBLIC SECTOR (CASE STUDY OF SOUTH SORONG DISTRICT)

Authors:
Azab Ayub Momot, Djuminah, Indonesia

Abstract:

The research purposes were to determine the factors that drive or hinder the accounting system, determined the impact of accounting procedures on financial reporting, and presented some policy recommendations to ensure good financial reporting in government agencies and improve public sector accounting systems. From the research result, it can be concluded that (1) the background of public sector accounting staff is very important or have an impact in applying of good accounting system in local government; (2) experience and knowledge in cash management was influenced in improving the application of good public sector accounting system; (3) Regular control or inspection of financial management may also promote the adoption of a good public sector accounting system; (4) regularly bank reconciliation can also improve the application of a good public sector accounting system; and (5) planting of shares or capital in regional development is very important in the application of public sector accounting system.