Evaluasi sistem informasi akuntansi penerimaan kas negara dari setoran PBB dan BPHTB pada Kantor Pelayanan Perbendaharaan Negara (KPPN) Surakarta
Willynda Naiga - F3306107 - Fak. Ekonomi dan Bisnis
Kantor Pelayanan Perbendaharaan Negara (KPPN) Surakarta is the execution element of the Direktorat Jenderal Anggaran that has the position under and the one that has the responsibility to report to the Kepala Kantor Wilayah XIII Direktorat Jenderal Anggaran Semarang. The role of KPPN as the state general treasurer (Bendahara Umum Negara (BUN)) is maintaining the state income, executing the budget cash function, and executing the state accounting and also arranging the central state financial report (Laporan Keuangan Pemerintah Pusat (LKPP)).
The aim of the writer in doing the research is to evaluate the accounting information system for state income from the deposit of PBB and BPHTB. The steps taken were evaluating every accounting information system component that include the related parts, the document used.
The result of this research is that there is some addition of the amount like: all of the state income transaction is enclosed with Nomor Transaksi Penerimaan Negara (NTPN), and there is inferiority like: not all of the staffs can master and run the computer application program well.
The conclusion of this research is that the accounting information system of state income from the deposit of PBB and BPHTB in KPPN Surakarta is maintained well and it is showed by the good function and coordination separation, so there is a good maintenance of the activity.
Based on the research, the author gives some suggestions they are to give the training of computer application program to all the staffs in all of the section without any exception, to socialize the lateness of the report to the officer of the Bank or Perception Post, to report the state income to the central office of Direktorat Jenderal Perbendaharaan Negara in the beginning.
Keyword : system, state income