ANALISIS PENERAPAN SISTEM DAN PROSEDUR PENYUSUNAN LAPORAN REALISASI ANGGARAN PADA BADAN PENDAPATAN DAERAH PROVINSI SULAWESI UTARA

Abstract

Budget Realization Report/LRA is a report used to obtain comprehensive information on budget realization, budget allocations for government agencies, as well as being the basis for evaluating the performance of reporting entities. The Regional Revenue Agency of North Sulawesi Province is a regional apparatus that manages regional income which is obliged to prepare its own financial reports. The purpose of this study is to find out the obstacles experienced in the application of systems and procedures for the preparation of LRA at BAPENDA, North Sulawesi Province. The research method used is qualitative with a descriptive approach. The results showed that the BAPENDA of North Sulawesi Province in the process of preparing the LRA did not yet have a standard and/or written Standard Operating Procedure (SOP) because the preparation and presentation of the LRA was carried out directly through the assistance of the FMIS application software. Constraints experienced in the application of systems and procedures for the preparation of the LRA, namely at the time of collecting data and basic documents for the preparation of the LRA in each of the Technical Implementation Units of the Agency/UPTB, due to the transition of application software. To overcome the obstacles that occur, the BAPENDA of North Sulawesi Province always follows developments in improving the FMIS application.