SISTEM PENGELOLAAN KEUANGAN NEGARA

Main Author: Kery Soetjipto
Format: Article application/octet-stream eJournal
Bahasa: eng
Terbitan: Jurnal Akuntansi. , 2010
Subjects:
Online Access: http://journal.tarumanagara.ac.id/index.php/ea/article/view/616
Daftar Isi:
  • This paper is written based on Law Number 17 year 2003 concerning State Finance and Law Number 1 year 2004 concerning State Treasury and also the Government regulation Number 24 Year 2005 regarding Framework Government Accounting Standards.The State Finance management system can be divided into planning, implementation, controlling, and accountability; the government is mainly regulated by the budget, and therefore in point of according view the accounting system based on the revenue – expenditure approach.