Implementation of the Government Accounting System in Drafting Financial Statements of the Ministry of Marine Affairs and Fisheries

Abstract

Government Regulation Number 71 of 2010 concerning Government Accounting Standards has become a new paradigm in the preparation of government financial reports, in the preparation of financial reports, the Ministry of Marine Affairs and Fisheries is expected to be able to provide useful information for report users in particular, as a means to increase accountability / accountability and transparency. State financial management, in addition, is also intended to provide information to management in making decisions in an effort to realize good governance (Good governance). In this study using a qualitative method with virtual / online interviews with reviewers / auditors, Head of Finance, Head of Sub Finance, SAIBA Operators and SIMAK BMN at the Ministry of Marine Fisheries. The analytical method used is descriptive analysis. The results of research on the Implementation of the Government Accounting System in preparing the Financial Statements show that the Government Accounting System has supported the preparation of Financial Statements properly. However, as a suggestion in this study to produce quality financial reports requires leadership commitment in overseeing the preparation of financial reports, the need to increase the capacity of human resources in financial report compilers, especially in technical disclosures on financial reports, the need for support from a technical team from the ministry of finance with regard to updating supporting applications in preparation financial statements. Keywords—government accounting systems, financial statements