KESIAPAN PEMDA PONOROGO DALAM MENERAPKAN BASIS AKRUAL SESUAI PP NO.71 TAHUN 2010

AREA, BELLA NOVRITA (2017) KESIAPAN PEMDA PONOROGO DALAM MENERAPKAN BASIS AKRUAL SESUAI PP NO.71 TAHUN 2010. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

This study is aimed to investigate the local government readiness in administering the new Governmental Accounting Standards (SAP) PP No. 71 of 2010 to serve accrual-based financial report. The local government in Ponorogo is carry out in this study as a recent area which implements SAP accrual-based in 2015. The data collection is analyzed using descriptive method. The data are obtained through documentation and interview. The finding shows that Ponorogo Local Government has been completely administered PP No. 71 of 2010 in their financial reports. However, there are several obstacles in its preparation such as insufficiency of human resource relates to accrual-based accounting knowledge and insufficiency of professional accounting employees. There fore, increasing the quality and quantity of human resources with suitable accounting background knowledge is necessary by conducting socialization and technical training to obtain a reliable and transparent financial report. Keywords: accounting, government, accrual basic

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 21 Aug 2017 01:31
Last Modified: 21 Aug 2017 01:31
URI: http://eprints.perbanas.ac.id/id/eprint/2590

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