Cover Image

Analisis Penerapan Standar Akuntansi Pemerintah Berbasis Akrual Pada Pemerintah Daerah Kabupaten Bungo

Main Author: Siyamsih, Dwi
Format: Article info application/pdf
Bahasa: eng
Terbitan: Pt. Anagata Sembagi Education , 2024
Subjects:
Government Accounting Standards
Implementation of Accounting Practices
Implementation Effectiveness
Online Access: https://nawalaeducation.com/index.php/JD/article/view/93
https://nawalaeducation.com/index.php/JD/article/view/93/373
ctrlnum article-93
fullrecord <?xml version="1.0"?> <dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en">Analisis&#xA0; Penerapan Standar Akuntansi Pemerintah Berbasis Akrual Pada Pemerintah Daerah Kabupaten Bungo</title><creator lang="en">Siyamsih, Dwi</creator><subject lang="en">Government Accounting Standards</subject><subject lang="en">Implementation of Accounting Practices</subject><subject lang="en">Implementation Effectiveness</subject><description lang="en">The enactment of Law Number 71 of 2010 concerning accrual-based Government Accounting Standards (SAP) brought major changes to the financial reporting system in Indonesia. These changes are expected to provide a complete picture of the financial position, present actual information regarding rights and obligations, and be useful in evaluating performance. This research aims to find out how to analyze the implementation of accrual-based government accounting standards (SAP) at the Regional Financial and Asset Management Agency (BPKAD) of the Bungo Regency Government. The method used in this research is descriptive, namely a method that first collects existing data, compiles the data and analyzes the data so that it can provide solutions to problems in the research. Based on the research results, it shows that the Bungo Regency Regional Government has presented financial reports in accordance with Accrual-Based Government Accounting Standards (SAP) by obtaining an Opinion from the Financial Audit Agency (BPK), namely Fair With Exceptions (WDP) because the recognition of fixed assets in the Bungo Regency Balance Sheet has not yet been recognized. reflects the actual conditions so that the Financial Audit Agency (BPK) does not yet believe the validity of the assets.</description><publisher lang="en">Pt. Anagata Sembagi Education</publisher><date>2024-03-14</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>https://nawalaeducation.com/index.php/JD/article/view/93</identifier><identifier>10.62872/f9f50f78</identifier><source lang="en">Dhana; Vol. 1 No. 1 (2024): JD-MARET</source><source>3047-0803</source><source>10.62872/rqdjwp98</source><language>eng</language><relation>https://nawalaeducation.com/index.php/JD/article/view/93/373</relation><rights lang="en">Copyright (c) 2024 Journal of Dhana</rights><rights lang="en">https://creativecommons.org/licenses/by-sa/4.0</rights><recordID>article-93</recordID></dc>
language eng
format Journal:Article
Journal
Other:info:eu-repo/semantics/publishedVersion
Other
File:application/pdf
File
author Siyamsih, Dwi
title Analisis Penerapan Standar Akuntansi Pemerintah Berbasis Akrual Pada Pemerintah Daerah Kabupaten Bungo
publisher Pt. Anagata Sembagi Education
publishDate 2024
topic Government Accounting Standards
Implementation of Accounting Practices
Implementation Effectiveness
url https://nawalaeducation.com/index.php/JD/article/view/93
https://nawalaeducation.com/index.php/JD/article/view/93/373
contents The enactment of Law Number 71 of 2010 concerning accrual-based Government Accounting Standards (SAP) brought major changes to the financial reporting system in Indonesia. These changes are expected to provide a complete picture of the financial position, present actual information regarding rights and obligations, and be useful in evaluating performance. This research aims to find out how to analyze the implementation of accrual-based government accounting standards (SAP) at the Regional Financial and Asset Management Agency (BPKAD) of the Bungo Regency Government. The method used in this research is descriptive, namely a method that first collects existing data, compiles the data and analyzes the data so that it can provide solutions to problems in the research. Based on the research results, it shows that the Bungo Regency Regional Government has presented financial reports in accordance with Accrual-Based Government Accounting Standards (SAP) by obtaining an Opinion from the Financial Audit Agency (BPK), namely Fair With Exceptions (WDP) because the recognition of fixed assets in the Bungo Regency Balance Sheet has not yet been recognized. reflects the actual conditions so that the Financial Audit Agency (BPK) does not yet believe the validity of the assets.
id IOS20304.article-93
institution DEFAULT
institution_type library:public
library
library DEFAULT
collection DEFAULT
city DEFAULT
province DEFAULT
repoId IOS20304
first_indexed 2024-06-13T01:46:45Z
last_indexed 2024-06-13T01:46:45Z
recordtype dc
_version_ 1801708651595956224
score 9.9049015

Lihat Juga