DESKRIPSI SISTEM DAN PROSEDUR AKUNTANSI PADA PERUSAHAAN DAERAH PT.SARANA PEMBANGUNAN MUARA ENIM

Abstract

This study aims to create a common perception for the managers (management board
and all the technical aspects of financial management), a common perception for the accounting
function in preparing the financial statements required both the internal and external parties, a
uniformity treatment and handling the incoming cash management aspects of both documents
policy that is applied to the following reporting, a uniformity of treatment and management aspects
of the management of cash out either document or policy adopted and the following reporting, a
uniformity of treatment and management of non-cash aspects of good document management and
policy applied as well as the following reports. addition, with the financial management manual
will provide guidance for the management of the performance of the functions of the financial
management and accountability.
The study is conducted at the regional company, Sarana Pembangunan Muara Enim
(SPME), In Muara Enim. This research uses normative yuridis method, through the
sarafsinkronisation research applicable law. The data that had been collected was processed and
analyzed using descriptive qualitative method, ie the data collected will be settled based on its
quality, started with the analysis of the provisions in the regulations articles for the area of
financial accounting issues related to the author discussed. The provisions are then connected to
the next.
The results of the study found that: planning and financial control mechanisms at
regional company PT. Sarana Pembangunan Muara Enim (SPME) is regulated by various
government regulations and regulatory uniformity of treatment as well as maintenance of financial
management in order to be done effectively and efficiently.The financial management in regional
company started from the preparation of the budget aspects of budget execution and accountability
of the budget. The optimal performance in regional company will be achieved when the financial
management system has been carried out effectively and efficiently. The preparation of the systems
and codefication procedures of the transaction in PT. SPME is very important by using an
acceptable commonly and reliable methodology, and refers to The Loss of National Accounts.