Penerapan Sistem Akuntansi Keuangan Daerah dalam Menigkatkan Akuntabilitas dan Transparansi Keuangan Kecamatan Warungkiara

Authors

  • Debby Mustika Purnama Alam Universitas Muhammadiyah Sukabumi
  • Hendra Tanjung Universitas Muhammadiyah Sukabumi
  • Venita Sofiani Universitas Muhammadiyah Sukabumi

DOI:

https://doi.org/10.30651/jms.v10i4.27578

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan sistem akuntansi keuangan daerah (SAKD) dalam meningkatkan akuntabilitas dan transparansi pengelolaan keuangan di kecamatan warungkiara. Penelitian ini dilatar belakangi oleh pentingnya sistem akuntansi sebagai instrumen utama dalam mendukung tata kelola keuangan yang baik, khususnya di tingkat kecamatan sebagai perpanjangan tangan pemerintah daerah. Pendekatan yang digunakan dalam penelitian ini adalah kualitatif deskriptif dan asosiatif dengan teknik pengumpulan data melalui observasi, wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa penerapan sistem akuntansi keuangan daerah di kecamatan warungkiara telah berjalan sesuai dengan pedoman yang berlaku, meskipun masih terdapat beberapa kendala teknis seperti keterbatasan SDM dan sarana teknologi informasi.

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Published

2025-07-27

How to Cite

Debby Mustika Purnama Alam, Hendra Tanjung, & Venita Sofiani. (2025). Penerapan Sistem Akuntansi Keuangan Daerah dalam Menigkatkan Akuntabilitas dan Transparansi Keuangan Kecamatan Warungkiara. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 10(4). https://doi.org/10.30651/jms.v10i4.27578

Issue

Vol. 10 No. 4 (2025)

Section

Artikel

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