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  • Scientific work it has the background a problem about the application of government accounting standards based accrued formerly based cash toward accrued .Besides constraints that have been faced by the finance division directorate general of land transportation in applying the government accounting standards based accrued .For that , it is important to note constraints the application of the government accounting standards based accrued so that in the fiscal year next, can you presenting a financial statement that accountability . Scientific work is written based on observation that carried on the financial directorate general of land transportation , the ministry of transportation . A method of writing used is the method descriptive qualitative to technique data collection of observation , interview , literature study , and the questionnaires. The research could be concluded that the government accounting standards on the financial directorate general of land transportation is according to the standard based government accounting the accrued who guided by PP no.71 year 2010.But, there are still constraints facing the finance division directorate general of land transportation. Keywords: Government accounting standards based the accrued, PP No.71 Tahun 2010