Sistem Akuntansi Pendapatan Pada Badan Pengelola Keuangan, Pendapatan Dan Aset Daerah Kota Tebing Tinggi

Abstract

Systems to Regional Original Revenue in the Financial Management Agency, Regional Revenue and Assets of Tebing Tinggi City. Data collected in the form of secondary data obtained from the sources of other parties in the company, which have been processed and relevant to this research, such as a general overview of the company including history, replacement of Revenue Service, and Functional Position and information on the implementation of income accounting systems at Locally-generated revenue. This research analysis method uses qualitative data methods to collect and present data, analyze and
develop theories. The results of this study explain that the decreasing efficiency and effectiveness of Tebing Tinggi City Government in managing and utilizing regional potential and used to improve community welfare and not optimal coordination between work units, and show that the Income Accounting System applied to Regional Original Income in BPKPAD Tebing Tinggi City not yet good in 2013 - 2016, where there are imperfections in the records made by the
Receiving Treasurer for all receipts to the SIMDA application.