The Influence of Implementing Regional Financial Accounting System on the Accountability of Local Tax Revenue (Case Study at Regional Revenue Agency of Kendari City)

Authors

  • Yusuf Apriyanti Department of Accounting, Faculty of Economics and Business, Halu Oleo University, Indonesia
  • Erwin Hadisantoso Department of Accounting, Faculty of Economics and Business, Halu Oleo University, Indonesia
  • Fitriaman Department of Accounting, Faculty of Economics and Business, Halu Oleo University, Indonesia

Keywords:

Accounting System, Local Tax Revenues, Regional Financial

Abstract

This study aims to determine the data on the implementation of the regional financial accounting system (SAKD) on the accountability of tax revenues in the Kendari city government. The object of this research was carried out at the Kendari city regional revenue agency. The type of data used is qualitative data. The data source used is primary data. Data collection was carried out through field research, with direct data collection techniques through the distribution of questionnaires or questionnaires. The method used in this research is the descriptive verification method. The application of the regional financial accounting system to the regional revenue service for the city of Kendari shows good criteria. Accountability of local tax revenues at the Kendari City Regional Revenue Agency is included in the very good category.

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Published

2023-09-20

How to Cite

Apriyanti, Y., Hadisantoso, E. ., & Fitriaman. (2023). The Influence of Implementing Regional Financial Accounting System on the Accountability of Local Tax Revenue (Case Study at Regional Revenue Agency of Kendari City). Indonesian Annual Conference Series, (Proceedings of IACS-HOICEB), 49-54. Retrieved from https://ojs.literacyinstitute.org/index.php/iacseries/article/view/1085