Observasi Sistem Pencatatan Laporan Keuangan Dengan Bagian Pelayanan Pada Institusi Sektor Publik di Kelurahan Telukan, Kecamatan Grogol, Kabupaten Sukoharjo

Abstract

This observation report examines the implementation of the public sector accounting system in Telukan Village, Grogol District, Sukoharjo Regency. The study aims to assess the effectiveness, accountability, transparency, and compliance of the financial reporting system with the applicable Government Accounting Standards (SAP). Using a qualitative approach, data were collected through direct observation and interviews with village officials in the service and finance divisions. The SISKEUDES application is the primary tool used in the village’s financial accounting processes. Findings indicate that the current accounting system aligns with SAP and supports transparency and accountability in financial management. The use of SISKEUDES has streamlined the processes of recording, reporting, and preparing budget accountability documents. Additionally, the financial reporting procedures comply with existing regulations and are monitored by the sub-district and Regional Inspectorate. However, challenges remain in the technical implementation of the system. These include limited human resources with adequate accounting expertise, suboptimal utilization of SISKEUDES features, and technical difficulties in routine reporting due to a lack of continuous training. Although accrual-based accounting, as mandated by Government Regulation No. 71 of 2010, is generally applied, practical obstacles hinder its full implementation.To improve the quality of village financial management, it is essential to enhance the capacity of local officials and strengthen oversight by relevant institutions.