PENERAPAN SISTEM AKUNTANSI INSTANSI BERBASIS AKRUAL DENGAN MENGGUNAKAN APLIKASI SAIBA DALAM PENYUSUNAN LAPORAN KEUANGAN PADA KANTOR KEJAKSAAN NEGERI SRAGEN

Abstract

This research aims to determine the Accrual-Based Agency Accounting System Using the Saiba Application in Preparing Financial Reports at the Sragen District Prosecutor's Office, including the Components of the Agency Accounting System, namely starting from the source document verification process, Source Documents for the accounting system process at the UAKPA level, Input source documents which are used to be input into the Saiba Application as well as the steps taken in using the Saiba application so as to produce financial reports and the resources of the apparatus or employees in using the Saiba application. This research is descriptive qualitative research that leads to a case study at the Sragen District Prosecutor's Office. Data collection techniques by means of observation, interviews and documentation. The data analysis technique uses a descriptive qualitative approach. The results of research at the Sragen District Prosecutor's Office have been carried out based on PP 71 of 2010 concerning Government Accounting Standards. The financial reports produced are LRA, Balance Sheet, LO and LPE, while the Notes to the financial reports (Calk) are prepared separately using Word or Excel after the process of preparing the financial reports in the Saiba Application is complete and can be accounted for. The absence of Cash Flow Reports and Budget Balance Reports is more because when income is received, everything is directly deposited into the State Treasury and there is no authority to manage the income (PNBP). The apparatus resources are also reliable enough so that all financial applications run can run well.