PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN (SAP) DALAM LAPORAN KEUANGAN TAHUNAN DI DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KOTA PRABUMULIH
Daftar Isi:
- This research is conducted by research in the form of financial statements, from cash toaccruals become the basis of accruals. This condition is caused by human resources. This causes problems in creating financial statements. The purpose of research to find out how the application of accounting standards. The theory used, the financial statements in Erlina, consists of several dimensions, that is, understandable, relevant, reliable and can be compared with some indicators. The research method is descriptive qualitative. Data collection techniques with interviews to key informants, and literature study. The results of research, in accordance with qualitative characteristics have been applied according to aspects that are, understandable, relevant, reliable, and comparable. In terms of the extent of relating to aspects related to resources. Any changes that occur are expected from the government of Prabumulih City can be given training on financial reporting staff who managed by the Office of Revenue Management Finance and Regional Assets Prabumulih City.