期刊名称：Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
印刷版ISSN：2087-9954
电子版ISSN：2550-0066
出版年度：2010
卷号：1
期号：1
页码：25-36
DOI：10.26418/jebik.v1i1.328
出版社：Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura
摘要：Government Regulatory No.56/2005 urges the local government to adopt local financial information system (SIKD). Various information supplied by the local government is essentially a process of local financial accounting system being set and presented in accordance with the government accounting standard. The aim of SIKD is therefore to assist the head of local government to manage and assume responsibility the local finance in order to enhance transparancy and accountability in implementing good governance. If SIKD were being performed properly, the good governance of local government would be realized. Unfortunately, reality is still far from expected due to some concomittant problems.
关键词：: Sistem Informasi Keuangan Daerah; Sistem Akuntansi Keuangan Daerah; Good Governance; Akuntabilitas.
