ANALISIS PENATAUSAHAAN DAN AKUNTANSI BENDAHARA PENERIMAAN PADA DINAS PARIWISATA DAERAH PROVINSI SULAWESI UTARA
Keywords:
Penatausahaan, Akuntansi, Bendahara Penerimaan, Transparansi, AkuntabilitasAbstract
Penelitian ini bertujuan untuk menganalisis proses penatausahaan dan akuntansi bendahara penerimaan di Dinas Pariwisata Daerah Provinsi Sulawesi Utara. Fokus utama penelitian adalah prosedur penerimaan dan penyetoran pendapatan, pencatatan dan pelaporan transaksi penerimaan, serta pengawasan dan pengendalian internal. Hasil penelitian menunjukkan bahwa meskipun proses penatausahaan telah mengacu pada peraturan yang berlaku, masih terdapat kelemahan dalam pelaksanaan, seperti kesalahan manual, keterlambatan penyetoran, dan kurangnya kompetensi sumber daya manusia. Selain itu, penggunaan perangkat lunak akuntansi menghadapi kendala jaringan dan fitur yang tidak komprehensif. Penelitian ini merekomendasikan peningkatan pelatihan SDM, pengembangan perangkat lunak, adopsi sistem pencatatan digital, serta pengawasan internal yang lebih ketat. Implementasi perbaikan ini diharapkan dapat meningkatkan akuntabilitas, transparansi, dan efisiensi dalam pengelolaan keuangan daerah
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