DAMPAK PENERAPAN PSAP NOMOR 2 TENTANG LAPORAN REALISASI ANGGARAN TERHADAP TINGKAT KESEJAHTERAAN MASYARAKAT PADA PEMERINTAHAN PROVINSI JAWA TENGAH
Daftar Isi:
- The purpose of this study is to assess the implementation of the Governmental accounting standards Statement (PSAP) No. 2 in Central Java province and found an increase of social welfare with the implementation of the PSAP No. 2. Data obtained through documentation and interviews from 35 counties and cities in Central Java have been completed and are available on the publications. The results of the research conducted through the application of some indicators of PSAP No. 2 of the Central Java province, the budget has provided information on the overall budget and is useful in evaluating the Government's performance, the report also has realization provide information that the realisation is carried out in accordance with the budget. In other words, the HDI of Central Java province increased from 51.6% of 2014 are rising again in the year 2015 amounting to 55.9% and be 59.7% in 2016. Thus, the management of professional and accountable budget with reference to the PSAP the number 2 for Central Java province's budget reports give effect in helping the development process to enhance the welfare of society. Keywords: Government accounting standards, reports of the realization of the budget, the welfare of society, human development index