Analysis of The Implementation of The Government Financial Accounting System In Improving The Quality of Local Government Financial Statements: a Case Study of The Prabumulih City Government

Abstract

This study aims to analyze the implementation of the government financial accounting system in improving the quality of the Local Government Financial Statements of Prabumulih City. A qualitative approach was employed, with data collected through observation, interviews, documentation, and a literature review. The data were analyzed through the stages of data collection, data reduction, data presentation, and conclusion drawing. The findings indicate that the Regional Government Information System of the Republic of Indonesia (SIPD-RI) has been implemented effectively and in an integrated manner within the Prabumulih City Government. SIPD-RI integrates the planning, budgeting, financial administration, and financial reporting processes into a centralized database, thereby reducing the risk of duplicate records and improving information consistency. The implementation of the system also supports the quality of the Prabumulih City Government's financial statements. The financial information presented fulfills the qualitative characteristics of financial statements stipulated in Government Regulation Number 71 of 2010 concerning Government Accounting Standards, namely relevance, reliability, comparability, and understandability. Therefore, the implementation of SIPD-RI plays an important role in supporting more effective, integrated, transparent, and accountable regional financial management.