Informasi akuntansi pertanggungjawaban merupakan informasi yang penting dalam proses perencanaan dan pengendalian aktivitas organisasi, karena informasi tersebut menekankan hubungan antara informasi dengan manajer yang bertanggung jawab terhadap perencanaan anggaran dan realisasinya. Pengendalian dapat dilakukan dengan cara memberikam peran bagi setiap manajer untuk merencanakan pendapatan /biaya yang menjadi tanggungjawabnya, dan kemudian menyajikan informasi realisasi pendapatan /biaya tersebut. Dalam proses penyusunan anggaran, setiap manajer diberi peran untuk mencapai sasaran perusahaan dan untuk memungkinkan konsumsi berbagai sumber daya yang harus diukur dalam satuan uang. Informasi akuntansi yang dihubungkan dengan manajer yang memiliki peran digunakan untuk mengukur kinerja setiap manajer. Salah satunya adalah pertanggungjawaban biaya administrasi dan umum.

This research was conducted to analyze the application of government accounting standards to the quality of the presentation of financial statements in the economic section of the regional secretariat of Komering Ilir. This research was conducted at the regional secretariat of Ogan Komering Ilir. This research uses a qualitative approach and data collection is carried out through the observation method, documentation method and literature study method. In this research it is expected to provide information or knowledge about the effect of the application of government accounting standards on the quality of financial statement presentation in the economic and natural resources section of the regional secretariat ogan komering. ilir, as well as being input and reference for making decisions regarding government accounting standards on the quality of the presentation of financial statements. The results show that the application of SAP has a positive effect on the quality of the presentation of financial statements and has a close relationship, although some obstacles can still be found, but in general, the Regional Secretariat of the Economy, Ogan Komering Ilir, supports the implementation of the implementation of Government accounting standards (SAP).

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Writing This article aims to find out how the application of cash expenditure accounting information systems to companies. Accounting information system is a series of administrative activities of the company in carrying out various daily activities related to financial transactions both from internal and external companies to support the accuracy of decision making, cash outlays are transactions that result in reduced cash cash balances, or company-owned bank accounts that come from cash purchases, debt payments, transfer expenses and other expenses. Cash outlay can be in the form of coins, checks or money orders, money issued through banks or directly from receivables. Cash expenditure for the formation of funds, petty cash is closed by check, while payments for small amounts can be paid in cash. The petty cash fund is handed over to the administration / cash register at the company that will be fully responsible for expenditure on expenditure and use of petty cash.