AKUNTANSI AKRUAL DALAM MEWUJUDKAN PENGELOLAAN KEUANGAN NEGARA SESUAI DENGAN UU NO 17 TAHUN 2003: SUATU KAJIAN PERANAN BADAN PEMERIKSA KEUANGAN DALAM IMPLEMENTASI AKUNTANSI AKRUAL
| Main Author: | Nunuy Nur Afiah |
|---|---|
| Format: | Article Book eJournal |
| Bahasa: | eng |
| Terbitan: |
Jurnal Akuntansi.
, 2012
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| Subjects: | |
| Online Access: |
http://journal.tarumanagara.ac.id/index.php/ea/article/view/973 |
Daftar Isi:
- As according to commendation of Law No. 17/2003 about State’s finance, accounting system is one of management pillar of state’s finance. Applying of accounting bases on accrual commended in Law 17/2003. But, till now accounting bases on accrual is not able yet to execute in Indonesia. One of its (the consideration is –un-readiness of officer organizer and auditor. BPK as state’s finance auditor has break in assisting applying of accounting accrual so that management of state’s finance runs according to mechanism of Law 17/2003. This cartridge aim to describe accounting accrual and analyses possibility that the applying in government area of Indonesia is having tantalum factor analysis complicating applying of accounting accrual in Indonesia, that is readiness of officer organizer and auditor. Data collecting is executed with literature study. Research method applied is descriptive-Quantitative, and analytical method applies Qualitative rationalistic. Result from this cartridge is BPK can stand in implementation of accounting to base on accrual with the way like: (1) increases academic expertise of accounting and skill of accounting owned by auditor BPK; (2) BPK cooperates with the side of accounting executor and standard compiler body in implementation of accounting accrual in government area.