Accrual Level Analysis of Regional Governance Financial Report in Province Governance, District Governance, and City Governance in Sumatera Selatan

Ika Sasti, Ferina and Abdurrohman, Abdurrahman and Satriawan, Eman (2016) Accrual Level Analysis of Regional Governance Financial Report in Province Governance, District Governance, and City Governance in Sumatera Selatan. In: Comparative Asia Africa Governmental Accounting, 16-17 November 2016, Jakarta.

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Abstract

The purposes of this study are to observe many kinds of accrual level in regional governance financial report whether in Province, District, and City level governance in Sumatera Selatan. Accrual is an accounting basis which stated that transaction record will occur in the event even without an input and output in deposit. The governance has released ministry of internal affair regulation that cover the implementation of accrual based governance accounting system implementation. Furthermore, the governance also released governance regulation (PP) number 71 year 2010 concerning accrual based governance accounting standard (PSAP). This study are analytic descriptive that will try to observe many accrual levels in regional governance financial report which will be identified accounts that reflect accrual transactions from standard account chart (BAS). previous studies has gave us revelation on many accrual levels with every accounts in the represented accrual level. The results shows that from three years of data that we observing in 2013, 2014, 2015 that there are differences in accrual level whether in year perspective or in regional governance perspective that we studied

Item Type:	Conference or Workshop Item (Paper)
Uncontrolled Keywords:	Accrual Based, Regional Governance Financial Report, Accrual Discretion, Standard Account
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory > HB1-3840 Economic theory. Demography
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Muchtar Indana
Date Deposited:	08 Nov 2019 09:48
Last Modified:	08 Nov 2019 09:48
URI:	http://repository.unsri.ac.id/id/eprint/14493

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