Analisis Penyusunan Laporan Keuangan Instansi pada Kantor Wilayah Direktorat Jenderal Kekayaan Negara Aceh

Abstract

This study aims to determine the effect of the COVID-19 Special Account, Human Resources, Accounting Information System on the preparation of the Aceh Regional Office of DJKN's Institution financial statements, either partially or simultaneously. This research was conducted in the Finance Subdivision, General Section, Regional Office of DJKN Aceh. This study uses a purposive sampling technique, which is to determine the sample based on the criteria set by the researcher. The sample criteria used in this study were Echelon III (Head of General Section), Echelon IV (Head of Finance Subdivision), Treasurer, financial staff working at the Regional Office of DJKN Aceh. Methods of data collection using questionnaires, interviews, observations, and documentation studies. The methods used in data analysis include credibility testing by means of extended observations, triangulation, member checks, and using reference materials. The results of this study indicate that either partially or simultaneously special COVID-19 accounts, human resources, accounting information systems have a positive effect on the preparation of Institution financial statements. Human resources supported by an accounting information system will result in the preparation of financial reports that are fast, precise, informative and in accordance with applicable rules and regulations.