ANALISIS PENERAPAN SISTEM AKUNTANSI PENGELUARAN KAS PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPKAD) KABUPATEN KUANTAN SINGINGI

Abstract

This study aims to determine the application of the cash expenditure accounting system at the Regional Financial and Asset Management Agency in Kuantan Singingi Regency. The research method used is descriptive qualitative method. The data of this research are primary data and secondary data. Data collection techniques used are documentation, interviews, and observations. The data analysis technique used is by comparing the cash expenditure accounting system at BPKAD Kuantan Singingi Regency with the Governments Regulation of Republic of Indonesia Number 12 of 2019 concerning Guidelines for Regional Financial Management in Regional Governments and conducting a comparative analysis of cash expenditure systems at BPKAD. The results showed that the implementation of the Accounting System for cash disbursements conducted by BPKAD was in accordance with Governments Regulation of Republic of IndonesiaNumber12 of 2019.