Evaluasi Penerapan PP No 71/2010 Tentang Standar Akuntansi Pemrintahan Berbasis Akrual: Studi Kasus di Pemda Nganjuk
<p><em>The purpose of this research was to determine the suitability of the accrual basis implementation on Governmental Accounting Standards in Peraturan Pemerintah (PP) No. 71/2010 at Nganjuk Regency’s Financial Statements year 2013. This research related with </em><em>Dina...
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| Format: | Article |
| Language: | English |
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Universitas Muhammadiyah Yogyakarta
2016-03-01
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| Series: | Journal of Accounting and Investment |
| Subjects: | |
| Online Access: | https://journal.umy.ac.id/index.php/ai/article/view/1345 |
| _version_ | 1829101447750352896 |
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| author | Dahlia Firdaus Djoko Sigit Sayogo Sri Wahjuni Latifah |
| author_facet | Dahlia Firdaus Djoko Sigit Sayogo Sri Wahjuni Latifah |
| author_sort | Dahlia Firdaus |
| collection | DOAJ |
| description | <p><em>The purpose of this research was to determine the suitability of the accrual basis implementation on Governmental Accounting Standards in Peraturan Pemerintah (PP) No. 71/2010 at Nganjuk Regency’s Financial Statements year 2013. This research related with </em><em>Dinas Pendapatan, Pengelolaan Keuangan dan Aset Daerah (Department of Revenue, Finance and Asset Management)</em><em>. </em><em>Research proves that Nganjuk Regency’s Financial Statements not yet fully implementing the PP 71/2010. Nganjuk Regency’s f</em><em>inancial statements</em><em> still apply Enclosure II of PP 71/2010 that is </em><em>cash </em><em>toward accrual basis. This is due to the application of PP 71/2010 accrual basis (Enclosure I of PP 71/010) are required to be implemented in fiscal year 2015. </em></p> |
| first_indexed | 2024-12-10T22:46:09Z |
| format | Article |
| id | doaj.art-6df00b02d4a34c64b336e824e0236a53 |
| institution | Directory Open Access Journal |
| issn | 2622-3899 2622-6413 |
| language | English |
| last_indexed | 2024-12-10T22:46:09Z |
| publishDate | 2016-03-01 |
| publisher | Universitas Muhammadiyah Yogyakarta |
| record_format | Article |
| series | Journal of Accounting and Investment |
| spelling | doaj.art-6df00b02d4a34c64b336e824e0236a532022-12-22T01:30:34ZengUniversitas Muhammadiyah YogyakartaJournal of Accounting and Investment2622-38992622-64132016-03-0116125321147Evaluasi Penerapan PP No 71/2010 Tentang Standar Akuntansi Pemrintahan Berbasis Akrual: Studi Kasus di Pemda NganjukDahlia Firdaus0Djoko Sigit Sayogo1Sri Wahjuni Latifah2Universitas Muhammadiyah MalangUniversitas Muhammadiyah MalangUniversitas Muhammadiyah Malang<p><em>The purpose of this research was to determine the suitability of the accrual basis implementation on Governmental Accounting Standards in Peraturan Pemerintah (PP) No. 71/2010 at Nganjuk Regency’s Financial Statements year 2013. This research related with </em><em>Dinas Pendapatan, Pengelolaan Keuangan dan Aset Daerah (Department of Revenue, Finance and Asset Management)</em><em>. </em><em>Research proves that Nganjuk Regency’s Financial Statements not yet fully implementing the PP 71/2010. Nganjuk Regency’s f</em><em>inancial statements</em><em> still apply Enclosure II of PP 71/2010 that is </em><em>cash </em><em>toward accrual basis. This is due to the application of PP 71/2010 accrual basis (Enclosure I of PP 71/010) are required to be implemented in fiscal year 2015. </em></p>https://journal.umy.ac.id/index.php/ai/article/view/1345government accountingstandardsaccrual basisfinancial statements |
| spellingShingle | Dahlia Firdaus Djoko Sigit Sayogo Sri Wahjuni Latifah Evaluasi Penerapan PP No 71/2010 Tentang Standar Akuntansi Pemrintahan Berbasis Akrual: Studi Kasus di Pemda Nganjuk Journal of Accounting and Investment government accounting standards accrual basis financial statements |
| title | Evaluasi Penerapan PP No 71/2010 Tentang Standar Akuntansi Pemrintahan Berbasis Akrual: Studi Kasus di Pemda Nganjuk |
| title_full | Evaluasi Penerapan PP No 71/2010 Tentang Standar Akuntansi Pemrintahan Berbasis Akrual: Studi Kasus di Pemda Nganjuk |
| title_fullStr | Evaluasi Penerapan PP No 71/2010 Tentang Standar Akuntansi Pemrintahan Berbasis Akrual: Studi Kasus di Pemda Nganjuk |
| title_full_unstemmed | Evaluasi Penerapan PP No 71/2010 Tentang Standar Akuntansi Pemrintahan Berbasis Akrual: Studi Kasus di Pemda Nganjuk |
| title_short | Evaluasi Penerapan PP No 71/2010 Tentang Standar Akuntansi Pemrintahan Berbasis Akrual: Studi Kasus di Pemda Nganjuk |
| title_sort | evaluasi penerapan pp no 71 2010 tentang standar akuntansi pemrintahan berbasis akrual studi kasus di pemda nganjuk |
| topic | government accounting standards accrual basis financial statements |
| url | https://journal.umy.ac.id/index.php/ai/article/view/1345 |
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