PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL PADA LAPORAN KEUANGAN PEMDA PROVINSI NTT
Daftar Isi:
- This study aims to give an overview about the implementation of accrual-based government accounting standards of East Nusa Tenggara’s provincial government. Subjects of this study are 57 entity in East Nusa Tenggara’s provincial governmental. The object of this study are financial statements and all accounting process of the local government. This study also used a qualitative approach with primary and secondary data. Data was collected by participating, document review, and interview techniques. The result showed that East Nusa Tenggara’s provincial government already has good commitment and infrastructure that supports them to apply accrual-based governmental accounting standards. However, there are some problems were found during the implementation process takes place: human resources. Keywords : Financial Statements, Local Government, Accrual-Based Accounting, East Nusa Tenggara.