PENERAPAN APLIKASI SAIBA DALAM PENYUSUNAN LAPORAN KEUANGAN SESUAI DENGAN PP NOMOR 71 TAHUN 2010 PADA LAPAS KELAS II A KOTA PONTIANAK

Abstract

Abstract

The purpose of this research is to find out how the application of SAIBA application in
the preparation of financial statements in accordance with PP Number 71 of 2010 in
Lapas Class II A Pontianak City, The method used in this study is a qualitative
descriptive research method that describes research variables on aspects of
qualitative understanding. The data source in this study is the financial manager
section, while the data collection technique uses interview and documentation
techniques. The results showed that Lapas Class II A Pontianak City has implemented
saiba application in compiling financial statements number 71 of 2010. The
application of accrual-based accounting using SAIBA applications is done
computerized can be faster and easier to control. Financial Statements generated with
the SAIBA application provide better benefits for stakeholders, both users and
financial report checkers, i.e. can provide financial statements.
Keywords: SAIBA Application, Financial Statements, PP Number 71 of 2010,

Lapas Class II A