IMPLEMENTATION AND OPTIMIZATION OF A BASED ACCOUNTING SYSTEMACCRUAL IN IMPROVING THE QUALITY OF REPORTING GOVERNMENT(STUDY CASE ON BAPPEDA BONE)

Abstract

Research Objectives 1) To determine the implementation of an accrual-based accounting system in improving the quality of reporting at BAPPEDA Bone Regency. 2) To determine the optimization of the accrual-based accounting system in improving the quality of reporting at BAPPEDA Bone Regency. This research uses qualitative research. Qualitative research is a research paradigm that emphasizes understanding problems in social life based on holistic, complex and detailed conditions of reality or natural settings. Research results 1) Implementation of an accrual-based Government Accounting system in improving the quality of government reporting at the Bone Regency Regional Development Planning Agency (BAPPEDA), the researcher concluded that the quality of reporting at the Bone Regency Regional Development Planning Agency (BAPPEDA) office is in accordance with the rules set by government where the government aims to produce financial reports that are more trustworthy, more accurate, comprehensive and relevant for economic, social and political decision making. 2) Optimization of the accrual-based Government Accounting system in improving the quality of reporting at the Bone Regency Regional Development Planning Agency (BAPPEDA), researchers concluded that the optimization of the accrual-based accounting system in improving the quality of government reporting at the Bone Regency Regional Development Planning Agency (BAPPEDA) office has been running smoothly. effective and efficient seen from the programs that have been implemented related to personnel issues which have been running as they should from 2022 to 2023, where the program consists of the Office Administration Services Program, the Apparatus Facilities and Infrastructure Improvement Program, the Discipline Improvement Program Apparatus, Performance and Financial Achievement Reporting System Development Improvement Program.