II. RESEARCH METHODA qualitative ap

II. RESEARCH METHOD
A qualitative approach with a case study is applied to describe the process of Accounting Clinic Formation in Aceh Tamiang Regency involving prior situation, motives, and impacts on the improvement of financial report statement. Informants are purposively selected from regency secretary, head of regency financial and asset management and their accounting clinic staffs. Data is analyzed by the interactive model of Miles et al (2013): data collection, data condensation, data display and conclusion drawing.

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II. RESEARCH METHODA qualitative approach with a case study is applied to describe the process of Accounting Clinic Formation in Aceh Tamiang Regency involving prior situation, motives, and impacts on the improvement of financial report statement. Informants are purposively selected from regency secretary, head of regency financial and asset management and their accounting clinic staffs. Data is analyzed by the interactive model of Miles et al (2013): data collection, data condensation, data display and conclusion drawing.

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II. METODE PENELITIAN
Pendekatan kualitatif dengan studi kasus diterapkan untuk menggambarkan proses Formasi Klinik Akuntansi di Kabupaten Aceh Tamiang yang melibatkan situasi sebelum, motif, dan dampak pada peningkatan laporan laporan keuangan. Informan purposif dipilih dari sekretaris kabupaten, kepala manajemen keuangan dan aset kabupaten dan staf klinik akuntansi mereka. Data dianalisis dengan model interaktif dari Miles et al (2013): pengumpulan data, data yang kondensasi, display data dan penarikan kesimpulan.

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