Implementation of Local Government Financial Accounting System: A Study on the Financial and Asset Agency of Sleman Regency

Abstract

This research aims to compare established procedures with the actual realization or implementation aspects by identifying and evaluating the implementation of the system or application used. The study employs a qualitative method, utilizing various techniques to gather accurate and reliable information related to the research, such as interviews, observations, studies, and literature review. The findings of this research indicate that with the implementation of the Local Government Financial Accounting System (SIKD), local governments are able to present financial information, including budgeting activities, budget implementation, and budget preparation, which are subsequently announced to the public