SISTEM AKUNTANSI PEMERINTAH DAERAH DAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH SURABAYA : SEBUAH TINJAUAN TEORITIS

Authors

  • Edyta Dwi Setyowati Universitas 17 Agustus 1945 Surabaya
  • Putri Wulandari Universitas 17 Agustus 1945 Surabaya
  • Arnaldo Yantino Universitas 17 Agustus 1945 Surabaya
  • Maulidah Narastri Universitas 17 Agustus 1945 Surabaya

DOI:

https://doi.org/10.30996/jea17.v6i1.5220

Keywords:

Keywords, Government accounting system, accountability, performance of government agencies

Abstract

This article aimed to present the implementation of the local government accounting system and the performance accountability of government agencies. This article specifically discussed the implementation of the Surabaya city government. The method used literature review, so the authors review or review precious studies through literature sources in the form of international and national journals. The results showed that the local government accounting system with performance accountability in Surabaya city government agencies had an effect on financial reports.

 

 

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Published

2021-05-28

Issue

Vol. 6 No. 1 (2021): April

Section

Articles

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