Liswiyani, Dwi Fitri (2018) Evaluasi Penerapan Standar Akuntansi Pemerintah Berbasis Akrual Pada Badan Pengelolaan Keuangan Dan Aset Daerah (BPKAD) Kabupaten Jombang. Diploma thesis, STIE Perbanas Surabaya.
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Abstract
In realizing a system of good governance, the need for changes in the field of government accounting for through the accounting process resulting financial information to various parties. This change should be based on a solid foundation that is the presence of accrual-based SAP. This study aims to determine the extent of accrual-based SAP implementation and employee understanding of the accounting section of the application of accrual-based SAP. Data was collected through interviews and observations. Results Data were analyzed using qualitative descriptive method. Research conducted in BPKAD Jombang, suggesting that employees already understand the accounting and accrual-based SAP began in 2015 BPKAD Jombang already implementing accrual-based SAP in accordance with Permendagri No. 63 of 2013. Keywords : Application, Government Accounting Standards, Accrual Basis
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING |
| Divisions: | Accounting Diploma > Practice Working Report |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 22 Jan 2019 07:15 |
| Last Modified: | 10 Jun 2019 04:09 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/4109 |
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