Government Procurement and Services Accounting System

Sri Handayani; Nabila Syaharani; Galih Supraja

doi:10.55227/ijerfa.v4i4.460

Authors

Sri Handayani Department of Accounting, Universitas Pembangunan Panca Budi
Nabila Syaharani Department of Accounting, Universitas Pembangunan Panca Budi
Galih Supraja Department of Accounting, Universitas Pembangunan Panca Budi

DOI:

https://doi.org/10.55227/ijerfa.v4i4.460

Abstract

This study aims to analyze the Government Procurement and Services Accounting System as an important mechanism for improving transparency, accountability, and efficiency in public financial management. Government procurement of goods and services is not only an administrative activity, but also a strategic process that determines the quality of public spending, service delivery, and institutional performance. In practice, procurement activities must be supported by an effective accounting system to ensure that every transaction is properly recorded, verified, reported, and monitored according to applicable regulations. The main problem addressed in this study is the need for a procurement and accounting system that can reduce administrative errors, prevent budget misuse, strengthen internal control, and provide accurate financial information for decision-making. A weak procurement accounting system may lead to delayed payments, inaccurate reporting, inefficient budget realization, and low public trust. Therefore, integration between procurement procedures and accounting records is essential to ensure that government spending is transparent, accountable, and aligned with public service objectives. This study uses a descriptive qualitative approach through literature review, regulatory analysis, and conceptual examination of procurement and accounting practices in the public sector. The discussion focuses on procurement planning, supplier selection, contract implementation, invoice verification, budget realization, financial recording, and reporting. The findings indicate that an effective government procurement and services accounting system should be supported by clear procedures, competent human resources, digital information systems, internal control mechanisms, and compliance with public sector accounting standards. The study concludes that a well-designed procurement and accounting system can improve the quality of public financial governance by ensuring proper documentation, reducing fraud risk, increasing budget efficiency, and supporting timely public service delivery. Therefore, government institutions need to strengthen system integration, improve staff capacity, enhance digital procurement platforms, and maintain accountability in every stage of procurement and financial reporting.

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