Analisis Sistem Informasi Akuntansi Dalam Penyaluran Dana Bantuan Sosial Program Keluarga Harapan (PKH)

Masri Agustina, research title analysis of accounting information systems in the distribution of social assistance funds for the family hope program at the Bengka- lis Regency Social Service, Department of Public Financial Accounting, Bengka- lis State Polytechnic. This research was conducted at the Bengkalis Regency So- cial Service. The purpose of the research was to determine the accounting infor- mation system in the distribution of social assistance funds for the family hope program at the Engkalis Regency Social Service, to determine the obstacles to the accounting information system in the distribution of social assistance funds for the family hope program, to determine the efforts made by the government in dealing with these obstacles. This type of research is qualitative in this study, the data col- lection techniques used by researchers are interviews and document studies, the types of data in this study are primary and secondary data. The object of this re- search is the Bengkalis Regency Social Service, while the subject in this study is the analysis of accounting information systems in the distribution of social assis- tance funds for the Bengkalis Regency Family Hope Program. The results of the study show that the Accounting Information System in the Distribution of Social Assistance Funds for the Family Hope Program (PKH) uses data sources based on the analysis above on the indicators: People. The employees who operate the SIK- NG information system in operating the SIK-NG application include district man- agement users who come from social service employees in the SIK-NG operator section.