PROSEDUR PEMANFAATAN SISTEM INFORMASI AKUNTANSI TERHADAP AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN ANGGARAN PADA KPU KABUPATEN TAMBRAUW

Jordan Tiblola dan Ferdinando Solissa

Abstract


Tambrauw Regency is one of the regencies in West Papua Province, Indonesia. The contribution of the people of Tambrauw Regency in the general election democratic party to elect representatives of the people and state leaders is very significant with a 15,6% presentation based on population density with a 3,6% presentation. In the 1945 Constitution it is explained that voting and being elected is a right for every citizen which is stipulated in accordance with statutory regulations. Based on the background of the problem above, the problem raised in this study are: “how is the procedure for utilization of accounting information systems on accountability and transparency of budget management at the KPU Tambrauw Regency. The analytical metod used is a qualitative method. The analysis technique uses descriptive analysis. This study also explains the organizational structure and checks related documents regarding the recording of expenses made. The result of the study show that the presentation of budget information and internal transparency of the KPU Tambrauw has been carried out well. However, e,ployees are pften hampered in providing information and completing several matters relating to budget management due to internet network distruption.

Keyword: Accountability, Budget Management Transparancy, Accounting Information System, KPU Tambrauw


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