The Relationship Between Regional Accounting Systems And Financial Accountability

Abstract

Regional governments are required to report their financial responsibilities following applicable provisions. Regional autonomy began with Law Number 22 of 1999 and Amendment Number 32 of 2004, and fiscal transparency is very important.

The purpose of local government is to advance public welfare through service, empowerment, development, and competitiveness. Financial reporting must be timely, effective, and consistent with government accounting standards.

The purpose of this study is to determine the impact of the implementation of state accounting standards on the accountability of regional financial management at the BPKD office. State accounting standards are expected to strengthen the financial responsibility of regions and BPKD. This study focuses on the BPKD office to ensure targeted and high-quality research