KUALITAS LAPORAN KEUANGAN BADAN LAYANAN UMUM POLTEKKES KEMENKES PONTIANAK

Abstract

KUALITAS LAPORAN KEUANGAN BADAN LAYANAN UMUM POLTEKKES KEMENKES PONTIANAK

Ratna Ningsih Magister Akuntansi,

Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura Pontianak     ABSTRACT

The purpose of this study was to understand the quality of the financial statements of the Public Service Agency (PSA) of Poltekkes Kemenkes Pontianak from the perspective of the Government Internal Control System (GICS), Accounting Information Systems (AIS), and Human Resources Competency. The study method of analysis used qualitative method that aimed to see the quality and understand its financial reports from those perspectives through observation, documentation of the PSA of Poltekkes Kemenkes Pontianak financial statements, as well as interviews with several informants directly related to the preparation of the PSA of Poltekkes Kemenkes Pontianak financial reports. The results showed that the quality of it had relevant, reliable, comparable and understandable qualities. From the perspective of GICS, the financial statements of the Poltekkes Kemenkes Pontiank already have reliable quality. In the preparing financial statements process involving accounting information systems that have been well designed so it becomes faster, on time and avoids data invalidity. Human resource competence in the preparing financial statements process of PSA Poltekkes Kemenkes Pontianak has involved employees who have accounting education backgrounds, have an understanding in operating financial management information systems. Resulting in can improve the quality of financial statements.

Keywords: Quality of Public Service Agency Financial Statements; Government Internal Control Systems; Accounting Information Systems; Human Resources Competence.