EVALUASI PENYAJIAN LAPORAN KEUANGAN CTA (CASH TOWARD ACCRUAL) MENJADI AKRUAL (ACCRUAL BASIS) DI KOTA PALEMBANG BERDASARKAN PERATURAN WALIKOTA NOMOR 63 TAHUN 2014
Daftar Isi:
- The purpose of this study js to determine the suitabllity of the presentation of financial statement BPKAD Palernbang City with Perwako Number 63 Year 2014. The object in this study is the financial Management Agency and Regional Assets (BPKAD) In Palembang. The selection of this object is based because BPKAD is one of SKPD and the application of accrual basis accounting optimally is not only judged from the big government line but also shows the small government line in order to be able to empower the region so that it can compete regionally, nationally and internationally. This type of research, is qualitative research using descriptive approach. Data collection method used in this research is interview with accounting staff BPKAD Palembang city, literature study and documentation study which contanins an explanation related to the financiaJ statements of the Government of Palembang city in the form of LAK, Balance, CaLK Based on the results of the discussion that has been done the researcher then obtained the result that Perwako Nurnber 63 Year 2014 which regulates about financial reporting will create uniformity in terms of presentation of financial statements so that the appeal in the presetation of financial statements can be created. This shows that the presentation of the financial statements of Palembang City is in accordance with Perwako Number 63 Year 2014.