Atakelan, Reinatto Yakobus Pati Agon (2025) ANALISIS PENERAPAN E-ACCOUNTING UNTUK MENINGKATKAN TATA KELOLA DAN MENCEGAH KECURANGAN PADA PENYUSUNAN LAPORAN KEUANGAN PEMERINTAH DAERAH : STUDI PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KOTA SURABAYA. Undergraduate thesis, Universitas 17 Agusutus 1945 Surabaya.
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Abstract
Penelitian ini bertujuan untuk menganalisis penerapan E-Accounting dalam meningkatkan tata kelola serta mencegah terjadinya kecurangan pada penyusunan Laporan Keuangan Pemerintah Daerah (LKPD) di Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kota Surabaya, mengingat meningkatnya tuntutan transparansi, akuntabilitas, dan kualitas pelaporan keuangan pemerintah daerah yang tidak lagi dapat ditopang oleh sistem pencatatan manual yang rentan terhadap kesalahan dan manipulasi data. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara mendalam, observasi langsung, dan dokumentasi, dengan informan penelitian terdiri dari Ketua Tim Akuntansi serta penyelia akuntansi BPKAD yang terlibat langsung dalam proses penyusunan dan pengendalian LKPD. Hasil penelitian menunjukkan bahwa penerapan E-Accounting telah berjalan efektif dan terintegrasi, ditunjukkan melalui otomatisasi penarikan data transaksi, standarisasi jurnal, serta validasi sistem yang mampu mengurangi kesalahan input manual dan mempercepat proses penyusunan laporan keuangan. Dari sisi tata kelola, E-Accounting memperkuat transparansi dan akuntabilitas melalui pembatasan hak akses pengguna, mekanisme verifikasi berjenjang, serta tersedianya audit trail yang memungkinkan setiap transaksi dan perubahan data ditelusuri secara jelas. Selain itu, sistem E-Accounting berperan dalam mencegah terjadinya kecurangan melalui mekanisme jurnal koreksi yang tidak menghapus data awal, melainkan mencatat perubahan sebagai transaksi baru yang terdokumentasi secara sistematis, sehingga mempersempit peluang manipulasi data dan menekan faktor opportunity dalam fraud triangle. Secara keseluruhan, penerapan E-Accounting tidak hanya meningkatkan efektivitas dan kualitas penyusunan LKPD, tetapi juga memperkuat sistem pengendalian internal serta mendukung terwujudnya tata kelola keuangan daerah yang transparan, akuntabel, dan berkelanjutan.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | E-Accounting, Tata Kelola, Mencegah Kecurangan, LKPD |
| Subjects: | L Education > L Education (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1222200167 REINATTO YAKOBUS PATI AGON ATAKELAN |
| Date Deposited: | 01 Jul 2026 03:26 |
| Last Modified: | 01 Jul 2026 03:26 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/44650 |
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