Dampak Keterlambatan Penyampaian Laporan Pertanggungjawaban Terhadap Penyajian Laporan Keuangan Kantor Pelayanan Perbendaharaan Negara Surabaya II Sebagai UAKBUN Daerah
Daftar Isi:
- This study discussed the impact of delay submitting accountability Conducted by the work unit. Prepare an accountability report is an obligation for a treasurer of the work unit to be delivered to the KPPN for accountability of the money it manages. The treasurer of the work unit is required to submit its accountability report the following month after the funds received from the KPPN and managed. The goals of this study is to know how is the procedure of reporting responsibility submitted the impact that resulted from the delay in submitting report of accountability to presentation of financial report of KPPN Surabaya II. In this study the authors collected the data through interview and documentation. The result showed that the impact of delay in reporting of accountability report to KPPN Surabaya II financial statements that can lead to errors of recording on the balance sheet of financial statements.