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  • This paper has a purpose to know about The usage of SAKPA aplication in Direktorat Jenderal Ketenagalistrikan. Research method that used is descriptive analysis, with searching data through questionnaires, interviews, and library research. From writing result can concluded that an aplication that affects the reliability of the accounting system should have a good system. From this paper, we will be known advantages and disadvantages SAKPA applications, as well as the role of SAKPA aplication in making the financial statements of Direktorat Jenderal Ketenagalistrikan. Keyword: SAKPA Aplication, Accounting System Information