Analysis of the Regional Financial Accounting System at the Community and Village Empowerment Service

Abstract

The type of research used in this research is descriptive qualitative research which aims to find out and analyze the regional financial accounting system as well as those related to the recognition, measurement, and recording of expenditures and expenses at the community and village empowerment office, especially in Bulukumba district. The use of this type of data is qualitative data obtained through interviews related to the problem under study. The results of this study found that cash receipts and cash recognition were in accordance with Regional Regulation Number 11 of 2016, the recognition of expenditures and expenses at the Bulukumba Regency DPMD was in accordance with Regional Regulation No 11. 2016, the measurement of expenditures and expenses at the Bulukumba Regency DPMD which had according to regional regulation number 11 of 2016, the recording of expenditures and expenses at the Bulukumba district DPMD is not in accordance with regional regulations number 11 of 2016, because there is no journal that uses an advance account, the return of the remaining down payment and expenses only uses an expense account