Proceedings of the 2nd International Conference on Administrative Science (ICAS 2024)

<Previous Article In Volume
Next Article In Volume>

Palopo City Financial Data Analysis

Authors
Apriana Apriana1, *, Abd. Rahman Yus2, Amril Hans3
1Department of Administrative Science, Faculty of Social and Political Sciences, Hasanuddin University, Makassar, Indonesia
2Department of Administrative Science, Faculty of Social and Political Sciences, Sawerigading University, Makassar, Indonesia
3Department of Administrative Science, Faculty of Social and Political Sciences, Hasanuddin University, Makassar, Indonesia
*Corresponding author. Email: apriilyana274@gmail.com
Corresponding Author
Apriana Apriana
Available Online 5 August 2025.
DOI
10.2991/978-94-6463-791-5_32How to use a DOI?
Keywords
Financial reporting; regional autonomy; Implementation Studies
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.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

<Previous Article In Volume
Next Article In Volume>
Volume Title
Proceedings of the 2nd International Conference on Administrative Science (ICAS 2024)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
5 August 2025
ISBN
978-94-6463-791-5
ISSN
2352-5398
DOI
10.2991/978-94-6463-791-5_32How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Apriana Apriana
AU  - Abd. Rahman Yus
AU  - Amril Hans
PY  - 2025
DA  - 2025/08/05
TI  - Palopo City Financial Data Analysis
BT  - Proceedings of the 2nd International Conference on Administrative Science (ICAS 2024)
PB  - Atlantis Press
SP  - 298
EP  - 305
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-94-6463-791-5_32
DO  - 10.2991/978-94-6463-791-5_32
ID  - Apriana2025
ER  -