ANALISIS PENERAPAN SISTEM AKUNTANSI KEUANGAN PADA DINAS PARIWISATA PROVINSI SULAWESI TENGAH

Abstract

This study aims to analyze the implementation of the financial accounting system and to identify the obstacles encountered in the process of preparing and presenting financial statements at the Tourism Office of Central Sulawesi Province. This research is motivated by the importance of the financial accounting system as an instrument for realizing transparency and accountability in regional financial management. The study employed a descriptive qualitative approach, with data collected through interviews, documentation, and literature review. Data analysis was conducted by examining the implementation of the accounting system based on the components of input, process, output, control, and resources, as well as assessing its conformity with the applicable government accounting regulations. The results of the study indicate that the implementation of the financial accounting system at the Tourism Office of Central Sulawesi Province has generally been carried out effectively. The process of recording financial transactions has been conducted systematically, and the resulting financial statements include the Statement of Financial Position (Balance Sheet), Operational Statement, Cash Flow Statement, Statement of Changes in Equity, and Notes to the Financial Statements. The implemented system has also been able to support the periodic and structured presentation of financial information. optimize the use of information technology, and strengthen coordination among work units in order to improve the quality of financial statements and promote greater transparency and accountability.

Keywords: financial accounting system, government accounting standards, regional transparency in financial financial accountability, management, local government.