KESIAPAN PENERAPAN PP NOMOR 71 TAHUN 2010 TENTANG STANDAR AKUNTANSI PEMERINTAHAN PADA LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN ACEH TENGAH
Issuance of Regulation Number 71 of 2010, based on the mandate of Act 17 of 2003 on State Finance, automatically replace Regulation Number 24 Year 2005 concerning the Government Accounting Standards. Government Accounting Standards (SAP) is the accounting principles applied in preparing and presenti...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2013
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| _version_ | 1797033347814260736 |
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| author | , M. Fadlan , Prof. Dr. Abdul Halim, M.B.A. Akt, |
| author_facet | , M. Fadlan , Prof. Dr. Abdul Halim, M.B.A. Akt, |
| author_sort | , M. Fadlan |
| collection | UGM |
| description | Issuance of Regulation Number 71 of 2010, based on the mandate of Act
17 of 2003 on State Finance, automatically replace Regulation Number 24 Year
2005 concerning the Government Accounting Standards. Government Accounting
Standards (SAP) is the accounting principles applied in preparing and presenting
the financial statements of the government, requires all reporting entities to
implement a full accrual basis of accounting in preparing the financial statements.
The underlying research that is Central Aceh District Government as one
reporting entity shall also should have applied Regulation Number 71 of 2010 was
the slowest for the year 2015 budgets. The study aimed to analyze the readiness of
Central Aceh District Government and the constraints faced in the implementation
constraints Regulation Number 71 of 2010 on Government Accounting Standards
in local government finance report.
The research was conducted at the Department of Finance and Wealth
Management Central Aceh Regency, a SKPD responsible for local government
financial reporting. The data used are primary data are based on interviews and
secondary data in the form of the Roadmap KSAP, Regulation Number 71 of
2010 on Government Accounting Standards and other relevant data. The data was
then analyzed using KSAP Roadmap to see how the Regulation Number 71 of
implementation readiness on LKPD Central Aceh Regency. Analytical results
obtained for the year 2013 that the Government of Central Aceh district is not
ready to implement Regulation Number 71 of 2010 on SAP on LKPD.
Furthermore, the implementation of Regulation Number 71 of 2010 on SAP, in
Central Aceh District LKPD there are constraints in the form of: a) the absence of
regulation of the accounting policies of local government on the accrual basis, b)
lack of government commitment, c) lack of socialization, d) human resource
issues, e) problems and infrastructure |
| first_indexed | 2024-03-13T22:52:32Z |
| format | Thesis |
| id | oai:generic.eprints.org:120338 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T22:52:32Z |
| publishDate | 2013 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:1203382016-03-04T08:40:03Z https://repository.ugm.ac.id/120338/ KESIAPAN PENERAPAN PP NOMOR 71 TAHUN 2010 TENTANG STANDAR AKUNTANSI PEMERINTAHAN PADA LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN ACEH TENGAH , M. Fadlan , Prof. Dr. Abdul Halim, M.B.A. Akt, ETD Issuance of Regulation Number 71 of 2010, based on the mandate of Act 17 of 2003 on State Finance, automatically replace Regulation Number 24 Year 2005 concerning the Government Accounting Standards. Government Accounting Standards (SAP) is the accounting principles applied in preparing and presenting the financial statements of the government, requires all reporting entities to implement a full accrual basis of accounting in preparing the financial statements. The underlying research that is Central Aceh District Government as one reporting entity shall also should have applied Regulation Number 71 of 2010 was the slowest for the year 2015 budgets. The study aimed to analyze the readiness of Central Aceh District Government and the constraints faced in the implementation constraints Regulation Number 71 of 2010 on Government Accounting Standards in local government finance report. The research was conducted at the Department of Finance and Wealth Management Central Aceh Regency, a SKPD responsible for local government financial reporting. The data used are primary data are based on interviews and secondary data in the form of the Roadmap KSAP, Regulation Number 71 of 2010 on Government Accounting Standards and other relevant data. The data was then analyzed using KSAP Roadmap to see how the Regulation Number 71 of implementation readiness on LKPD Central Aceh Regency. Analytical results obtained for the year 2013 that the Government of Central Aceh district is not ready to implement Regulation Number 71 of 2010 on SAP on LKPD. Furthermore, the implementation of Regulation Number 71 of 2010 on SAP, in Central Aceh District LKPD there are constraints in the form of: a) the absence of regulation of the accounting policies of local government on the accrual basis, b) lack of government commitment, c) lack of socialization, d) human resource issues, e) problems and infrastructure [Yogyakarta] : Universitas Gadjah Mada 2013 Thesis NonPeerReviewed , M. Fadlan and , Prof. Dr. Abdul Halim, M.B.A. Akt, (2013) KESIAPAN PENERAPAN PP NOMOR 71 TAHUN 2010 TENTANG STANDAR AKUNTANSI PEMERINTAHAN PADA LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN ACEH TENGAH. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=60361 |
| spellingShingle | ETD , M. Fadlan , Prof. Dr. Abdul Halim, M.B.A. Akt, KESIAPAN PENERAPAN PP NOMOR 71 TAHUN 2010 TENTANG STANDAR AKUNTANSI PEMERINTAHAN PADA LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN ACEH TENGAH |
| title | KESIAPAN PENERAPAN PP NOMOR 71 TAHUN 2010
TENTANG STANDAR AKUNTANSI PEMERINTAHAN
PADA LAPORAN KEUANGAN PEMERINTAH DAERAH
KABUPATEN ACEH TENGAH |
| title_full | KESIAPAN PENERAPAN PP NOMOR 71 TAHUN 2010
TENTANG STANDAR AKUNTANSI PEMERINTAHAN
PADA LAPORAN KEUANGAN PEMERINTAH DAERAH
KABUPATEN ACEH TENGAH |
| title_fullStr | KESIAPAN PENERAPAN PP NOMOR 71 TAHUN 2010
TENTANG STANDAR AKUNTANSI PEMERINTAHAN
PADA LAPORAN KEUANGAN PEMERINTAH DAERAH
KABUPATEN ACEH TENGAH |
| title_full_unstemmed | KESIAPAN PENERAPAN PP NOMOR 71 TAHUN 2010
TENTANG STANDAR AKUNTANSI PEMERINTAHAN
PADA LAPORAN KEUANGAN PEMERINTAH DAERAH
KABUPATEN ACEH TENGAH |
| title_short | KESIAPAN PENERAPAN PP NOMOR 71 TAHUN 2010
TENTANG STANDAR AKUNTANSI PEMERINTAHAN
PADA LAPORAN KEUANGAN PEMERINTAH DAERAH
KABUPATEN ACEH TENGAH |
| title_sort | kesiapan penerapan pp nomor 71 tahun 2010 tentang standar akuntansi pemerintahan pada laporan keuangan pemerintah daerah kabupaten aceh tengah |
| topic | ETD |
| work_keys_str_mv | AT mfadlan kesiapanpenerapanppnomor71tahun2010tentangstandarakuntansipemerintahanpadalaporankeuanganpemerintahdaerahkabupatenacehtengah AT profdrabdulhalimmbaakt kesiapanpenerapanppnomor71tahun2010tentangstandarakuntansipemerintahanpadalaporankeuanganpemerintahdaerahkabupatenacehtengah |