Implementasi Akuntansi Sektor Publik pada Pengelolaan Keuangan Disdukcapil Kabupaten Bantul

Abstract

Public sector accounting plays an important role in supporting good governance, particularly in
financial management and the provision of public services. The Population and Civil Registration Agency
(Disdukcapil) as a regional organization has a strategic responsibility in providing population administration
services that are directly related to the civil rights of the community. Therefore, the application of public sector
accounting at Disdukcapil is an important topic to study in order to assess how financial management supports
the quality of public services.
This study uses a descriptive qualitative approach with data collection techniques through interviews
with related parties. The focus of this study includes the application of accrual-based Public Sector Accounting
Standards Government Accounting Standards (SAP) based on accrual, financial recording and reporting
systems, as well as the principles of accountability and transparency.
The results of the study show that the Disdukcapil of Bantul Regency has implemented accrual-based
SAP and utilizes the Local Government Information System (SIPD) in financial management. Orderly and
accountable fund management has been proven to support the effectiveness and efficiency of public services.
These findings confirm that the implementation of good public sector accounting plays an important role in
improving the quality of population administration services.