STRATEGI PENERAPAN SISTEM AKUNTANSI PEMERINTAH DAERAH DALAM PENGELOLAAN KEUANGAN DAERAH DI KABUPATEN SERAM BAGIAN BARAT

Application of accounting is one effort to improve reporting and accountability so as to meet the characteristics of transparent and accountable. The local government of West Seram regency in implementing the accounting system in preparing the financial statements of the region still has many obstac...

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Bibliographic Details
Main Authors: , Nurma Amalya Lessy, S.E., , Prof. Abdul Halim, M.B.A., Akt.
Format: Thesis
Published: [Yogyakarta] : Universitas Gadjah Mada 2011
Subjects:
ETD
Description
Summary:Application of accounting is one effort to improve reporting and accountability so as to meet the characteristics of transparent and accountable. The local government of West Seram regency in implementing the accounting system in preparing the financial statements of the region still has many obstacles. The purpose of this study was to determine the form factor of the internal strategy strengths and weaknesses in the implementation of accounting systems in local government financial management areas in West Seram District, to identify factors external strategy in the form of opportunities and challenges in the implementation of local government accounting systems in local finance in West Seram regency, to formulate implementation strategies of local government accounting systems in financial management areas in West Seram regency. The study was descriptive. Location of the study conducted in West Seram regency. The primary data obtained directly with the questionnaires and interviews. Secondary data collection techniques was done by using the documentation of data analysis using SWOT analysis. Based on the analysis of local government financial accounting implementation strategy based on govermental accounting standards in West Seram regency located at a strategic position kwadarant one run in a state of growth oriented strategy.