ANALISIS PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL DALAM PENYAJIAN LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI KASUS PADA PEMERINTAH KABUPATEN KOTAWARINGIN BARAT PROVINSI KALIMANTAN TENGAH)
| Main Author: | Alauddin, Mochammad Fajar |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/40407/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/40407/2/BAB%20I.pdf http://eprints.umm.ac.id/40407/3/BAB%20II.pdf http://eprints.umm.ac.id/40407/4/BAB%20III.pdf http://eprints.umm.ac.id/40407/5/BAB%20IV.pdf http://eprints.umm.ac.id/40407/6/BAB%20V.pdf http://eprints.umm.ac.id/40407/7/LAMPIRAN.pdf http://eprints.umm.ac.id/40407/ |
Daftar Isi:
- The issuance of Government Regulation (PP) No. 71 of 2010 concerning Government Accounting Standars (SAP) and minister of Home Affairs Regulation (Permendagri) No. 64 of 2013 concerning the application of accrual based government accounting standards to local goverments, in Article 10 paragraph (2) stated that the implementation of accrual based SAP to local governments no later than the 2015 fiscal year, each local government is required to be able to report finances properly and correctly in accordance with applicable regulations. The purpose of this study is to find out the presentation of financial statements and readiness of West Kotawaringin District Government in presenting financial statements based on accrual based SAP. The results of data collection were analyzed by descriptive method. Data obtained through field studies. The results of the study show that the Government of West Kotawaringin Regency has just begun implementing PP. No. 71 of 2010 by adjusting the data in PP. No. 24 of 2005 in 2015, namely using the cash basis towards accruals, there are constraints in the readiness in the form of quantity of implementing human resources in quantity still not having good quality in each SKPD and due to demands form the central government finally the West Kotaringin Government changed the report the regional finance which was originally PP No. 24 of 2005 to PP No. 71 of 2010 with the help of accounting technicians. So it is necessary to improve the quality and number of human resources with an appropriate accounting education background and the provision of socialization and technical guidance so as to produce reliable and transparent financial reports.