EVALUASI IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN PADA LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH (Studi Kasus pada Pemerintah Kabupaten Sleman)

The research was conducted because the financial statement of district unit (LK SKPD) of Sleman District had been unable to implement Government Accounting Standard (SAP) properly, causing difficulty in preparing financial statement of district (LKPD). To help district unit (SKPD) improve the implem...

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Principais autores: , Veronica Woro Hapsari, , Dr. Bambang Riyanto L.S.,M.B.A.
Formato: Tese
Publicado em: [Yogyakarta] : Universitas Gadjah Mada 2011
Assuntos:
ETD
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author , Veronica Woro Hapsari
, Dr. Bambang Riyanto L.S.,M.B.A.,
author_facet , Veronica Woro Hapsari
, Dr. Bambang Riyanto L.S.,M.B.A.,
author_sort , Veronica Woro Hapsari
collection UGM
description The research was conducted because the financial statement of district unit (LK SKPD) of Sleman District had been unable to implement Government Accounting Standard (SAP) properly, causing difficulty in preparing financial statement of district (LKPD). To help district unit (SKPD) improve the implementation of SAP, the Inspectorate District needs to provide recommendations equipped with information on SAP criteria which have been implemented or not implemented yet by SKPD presented in the form of implementation indexs. The research aimed at: measuring the indexs of SAP implementation in each LK SKPD, determining the classification level of SAP implementation in LK SKPD of Sleman District 2010 and determining SKPD which need to get assisted. The research applied a descriptive percentage technique which makes the percentage of the available data, then describes them. The primary data of the research include: 46 sets LK SKPD, District Budget 2010 and Treasurer Decree 2010. The methods of data collection were documentation and unstructured interview. The evaluation procedure was started with the criteria preparation and assessment, followed by the measurement on SKPD implementation indexs
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spelling oai:generic.eprints.org:906212014-08-20T02:54:14Z https://repository.ugm.ac.id/90621/ EVALUASI IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN PADA LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH (Studi Kasus pada Pemerintah Kabupaten Sleman) , Veronica Woro Hapsari , Dr. Bambang Riyanto L.S.,M.B.A., ETD The research was conducted because the financial statement of district unit (LK SKPD) of Sleman District had been unable to implement Government Accounting Standard (SAP) properly, causing difficulty in preparing financial statement of district (LKPD). To help district unit (SKPD) improve the implementation of SAP, the Inspectorate District needs to provide recommendations equipped with information on SAP criteria which have been implemented or not implemented yet by SKPD presented in the form of implementation indexs. The research aimed at: measuring the indexs of SAP implementation in each LK SKPD, determining the classification level of SAP implementation in LK SKPD of Sleman District 2010 and determining SKPD which need to get assisted. The research applied a descriptive percentage technique which makes the percentage of the available data, then describes them. The primary data of the research include: 46 sets LK SKPD, District Budget 2010 and Treasurer Decree 2010. The methods of data collection were documentation and unstructured interview. The evaluation procedure was started with the criteria preparation and assessment, followed by the measurement on SKPD implementation indexs [Yogyakarta] : Universitas Gadjah Mada 2011 Thesis NonPeerReviewed , Veronica Woro Hapsari and , Dr. Bambang Riyanto L.S.,M.B.A., (2011) EVALUASI IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN PADA LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH (Studi Kasus pada Pemerintah Kabupaten Sleman). UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=53285
spellingShingle ETD
, Veronica Woro Hapsari
, Dr. Bambang Riyanto L.S.,M.B.A.,
EVALUASI IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN PADA LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH (Studi Kasus pada Pemerintah Kabupaten Sleman)
title EVALUASI IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN PADA LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH (Studi Kasus pada Pemerintah Kabupaten Sleman)
title_full EVALUASI IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN PADA LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH (Studi Kasus pada Pemerintah Kabupaten Sleman)
title_fullStr EVALUASI IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN PADA LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH (Studi Kasus pada Pemerintah Kabupaten Sleman)
title_full_unstemmed EVALUASI IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN PADA LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH (Studi Kasus pada Pemerintah Kabupaten Sleman)
title_short EVALUASI IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN PADA LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH (Studi Kasus pada Pemerintah Kabupaten Sleman)
title_sort evaluasi implementasi standar akuntansi pemerintahan pada laporan keuangan satuan kerja perangkat daerah studi kasus pada pemerintah kabupaten sleman
topic ETD
work_keys_str_mv AT veronicaworohapsari evaluasiimplementasistandarakuntansipemerintahanpadalaporankeuangansatuankerjaperangkatdaerahstudikasuspadapemerintahkabupatensleman
AT drbambangriyantolsmba evaluasiimplementasistandarakuntansipemerintahanpadalaporankeuangansatuankerjaperangkatdaerahstudikasuspadapemerintahkabupatensleman