METODE PENCATATAN CASH BASIS TERHADAP SISTEM BIAYA PERKARA PADA PENGADILAN KELAS 1A KHUSUS PALEMBANG

CLARISA, SHEREN and Sitepu, Christian Damar Sagara (2025) METODE PENCATATAN CASH BASIS TERHADAP SISTEM BIAYA PERKARA PADA PENGADILAN KELAS 1A KHUSUS PALEMBANG. Diploma thesis, Sriwijaya University.

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Abstract

This report discusses the implementation of the Cash Basis accounting method in the case cost system at the Class 1A Special District Court of Palembang. The Cash Basis method records financial transactions only when cash is received or disbursed, without considering the timing of incurred rights or obligations. Based on internship activities and direct observation, it was found that this method offers ease of use but has limitations in reflecting the court’s overall financial position, especially regarding unrealized receivables and liabilities. The study concludes that although cash basis remains relevant for administrative simplicity, regular evaluations and a transition toward accrual basis accounting are recommended to enhance accountability and transparency in managing case costs. Keywords : Cash Basis Method, Case Costs, Financial Recording, Accountability, Palembang District Court.

Item Type:	Thesis (Diploma)
Uncontrolled Keywords:	cash basis
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62401-Accounting (D3)
Depositing User:	Sheren Clarisa
Date Deposited:	23 Jul 2025 03:42
Last Modified:	23 Jul 2025 03:42
URI:	http://repository.unsri.ac.id/id/eprint/179975

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