CD Tesis

Analisis Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual Pada Pemerintah Kabupaten Kepulauan Meranti

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Reforms in the State Treasury that there is a significant change in accounting rule changes. This is evidenced by the issuance of government accounting standards under PP.71 of 2010 on the application of accrual-based government accounting standards. Government Accounting Standards is principles of accounting that is applied in preparing and reporting financial statements that is writen of Government Regulation 2010 No.71 about the accrual basic. PP.71 of 2010 which confirms that the adoption of accrual accounting is carried out no later than 2015. This requires a readiness to the implementation of accrual accounting can be done well. The object of research is the Government County of Kepulauan Meranti. While the analytical techniques used in this study using quantitative descriptive method. Based on data analysis using of human resources, commitment, and Infrastructure, system information and standart operational prosedure it can be concluded that Government County of Kepulauan Meranti is ready in the implementation of government regulation number 71 year 2010 about government accounting standard full accrual basis, but there is still a lack of human resources accounting background, especiall the financial part, which is one indicator of the readiness of the implementation of government regulation number 71 year 2010. Lack of technical guidance and training on government regulation number 71 year 2010 was one of the constraints of human resources has not been too understanding regarding the accrual basis of accounting. Whereas for system that is used in the making of the Government County of Kepulauan Meranti financial reports used the accrual basis SIMDA 2.7 provided by the finance and development supervisory board (BPKP).

Keywords: Accounting Standards,Accrual basic andCommitment

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 02.217 (0010)

Penerbit

Pekanbaru : Universitas Riau- PASCASARJANA- Ilmu Administrasi., 2017

Deskripsi Fisik

xiv, 108 hlm.;ill.;29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 02.217 (0010)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PASCASARJANA (MAGISTER) ILMU ADMINISTRASI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Hanum

Versi lain/terkait

Lampiran Berkas

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