SISTEM INFORMASI AKUNTANSI KEUANGAN PEMERINTAH DAERAH DENGAN METODE AKRUAL (STUDI KASUS DI PEMERINTAH KABUPATEN LAMONGAN)

The Minister of Home Affairs through the Regulation of the Minister of Home Affairs, has mandated the Regional Governments to organize Regional Government Accounting Systems. Then the Minister of Home Affairs Regulation Number 64 of 2013 was issued which requires all government organizations both at the central and regional levels to apply PP 71 of 2010 or accrual-based Government Accounting Systems. The Accrual Basis itself is an accounting basis that recognizes the effects of transactions and other events at the time the transactions and events occur, but takes into account when cash or cash equivalents are received or paid. In this study, an accrual-based Accounting Information System will be developed that can help the Regional Government implement good budgeting, orderly financial administration and accurate and correct financial reporting