Ferina, Ika Sasti and Ermadiani, Ermadiani and ROHMAN, ABDUL and Aspahani, Aspahani (2014) THE SCHOOL SYSTEMS AND ACCOUNTING PROCEDURES ARRANGEMENT AS A SYNCHRONIZATION EFFORT TOWARD THE IMPLEMENTATION OF THE VARIOUS REGULATIONS OF SCHOOL FINANCE PROCESS: Similarity. Universitas Sriwijaya. (In Press)
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THE SCHOOL SYSTEMS AND ACCOUNTING PROCEDURES ARRANGEMENT AS A SYNCHRONIZATION EFFORT TOWARD THE IMPLEMENTATION OF THE VARIOUS REGULATIONS OF SCHOOL FINANCE PROCESS.pdf Download (2MB) | Preview |
Abstract
The various regulations, had been applied in schools finance process, created issue in implementing the financial management which conducted by the financial manager of elementary schools. This issue was classified into some parts of issues. The first issue related to the schools systems and accounting procedures was the application of treasurer administration system without applying the bookkeeping process and implementing the systems and procedures as well as the accounting rules. The second problem was the format of the statement as the reference for the managers. The short-term goal of this research was to get the real and comprehensive pictures of the school financial management condition and the understanding comprehensive of the various regulations related to the financial management of the school. After conducting the direct research of financial management in the schools, the result of this research would be compared with the regulation aspects which had been applied there. The next stage was to find the solution of the difference between the real practice in the schools and the regulations themselves and also to find the solution for the real practice application and the accounting principle which would be accepted by people and suitable with the government accounting standard. The result of this research was a system and procedure which consisted of 3 (three) aspects of finance process: Planning, Administration Management and School Financial Statement. This result was also expected to be the long- term solution for the issue of finance process for both public a private elementary schools by arranging this into a standard system of school financial management which could produce the financial statement required by all aspects with several provisions and regulations based on the approach of accounting
Item Type: | Other |
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Uncontrolled Keywords: | Accounting, Financial Management, Systems, Procedures, Schools |
Subjects: | #3 Repository of Lecturer Academic Credit Systems (TPAK) > Results of Ithenticate Plagiarism and Similarity Checker |
Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
Depositing User: | M.Si Ika Sasti Ferina |
Date Deposited: | 14 Oct 2020 04:00 |
Last Modified: | 21 Oct 2020 13:11 |
URI: | http://repository.unsri.ac.id/id/eprint/36313 |
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