Palopo City Financial Data Analysis

Apriana Apriana (), Abd. Rahman Yus () and Amril Hans ()
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Apriana Apriana: Hasanuddin University, Department of Administrative Science, Faculty of Social and Political Sciences
Abd. Rahman Yus: Sawerigading University, Department of Administrative Science, Faculty of Social and Political Sciences
Amril Hans: Hasanuddin University, Department of Administrative Science, Faculty of Social and Political Sciences

A chapter in Proceedings of the 2nd International Conference on Administrative Science (ICAS 2024), 2025, pp 298-305 from Springer

Abstract: Abstract This research focuses on the financial data reporting system in the city of Palopo, South Sulawesi, within the framework of regional autonomy. The study aims to assess the implementation of Government Regulation No. 71 of 2010, which mandates the shift from a cash basis to an accrual basis in government financial reporting, and to identify the obstacles faced by the Palopo City Archives Service in adapting to this system. Despite efforts to comply with the regulations, limitations in human resources and technical capabilities have resulted in delays and inaccuracies in financial reporting. Using a qualitative descriptive approach, the study highlights key factors such as human resource management, e-government, organizational structure, and authority systems that contribute to these challenges. The research concludes that the current cash basis reporting system negatively affects the accuracy and timeliness of financial accountability, and transitioning to an accrual basis could enhance transparency and decision-making processes.

Keywords: Financial reporting; regional autonomy; Implementation Studies (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-791-5_32

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DOI: 10.2991/978-94-6463-791-5_32

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