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...
Principais autores: | , |
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Formato: | Tese |
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[Yogyakarta] : Universitas Gadjah Mada
2011
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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 |
first_indexed | 2024-03-13T22:11:02Z |
format | Thesis |
id | oai:generic.eprints.org:90621 |
institution | Universiti Gadjah Mada |
last_indexed | 2024-03-13T22:11:02Z |
publishDate | 2011 |
publisher | [Yogyakarta] : Universitas Gadjah Mada |
record_format | dspace |
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 |