THE AUDITING AND DATA ENTRY PROCESS OF SPJ USING MICROSOFT EXCEL FOR THE FINANCIAL REPORT OF THE HEALTH OFFICE

Abstract

The Financial Accountability Report (SPJ) is an essential document in financial management within government agencies, including the Banyumas Regency Health Department. The auditing and data entry process in the Financial Accountability Report (SPJ) requires accuracy and an efficient system to ensure data correctness and compliance with applicable regulations. This study aims to analyze the auditing process based on the Budget Implementation Document (DPA) guidelines and the data entry process of the Financial Accountability Report (SPJ) using Microsoft Excel in preparing the financial reports of the Banyumas Regency Health Department. The research methods used include direct observation, interviews with financial staff, and literature studies on government financial management regulations. The results show that using Microsoft Excel facilitates data entry, automatic calculations, and faster error identification. However, challenges such as the risk of human error and limitations in automatic data validation remain. Therefore, staff training and the utilization of more advanced Excel features are necessary to enhance efficiency and accuracy in financial reporting at the Banyumas Regency Health Department.