ANALISIS DERAJAT AKRUAL ATAS LAPORAN KEUANGAN KABUPATEN DAN KOTA SE-PROVINSI SUMATERA SELATAN

WANTI, ELSA TERIS and Meirawati, Eka and Burhanuddin, Burhanuddin (2019) ANALISIS DERAJAT AKRUAL ATAS LAPORAN KEUANGAN KABUPATEN DAN KOTA SE-PROVINSI SUMATERA SELATAN. Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01031181520215.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (3MB) | Request a copy
Preview	Text RAMA_62201_01031181520215_0025056902_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (1MB) | Preview
	Text RAMA_62201_01031181520215_0025056902_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (486kB) | Request a copy
	Text RAMA_62201_01031181520215_0025056902_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (162kB) | Request a copy
	Text RAMA_62201_01031181520215_0025056902_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy
	Text RAMA_62201_01031181520215_0025056902_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (251kB) | Request a copy
	Text RAMA_62201_01031181520215_0025056902_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (266kB) | Request a copy
	Text RAMA_62201_01031181520215_0025056902_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy

Abstract

The study aims to measure the accrual content in the financial statements of districts and cities in the province of South Sumatera. Accrual degrees are the composition of reserves in the financial statements of local governments. Accrual degrees have the purpose of increasing the allocation of resources by making regulations better in the future or other words can regulate the number of accruals contained in financial statements. The study was conducted on the financial statements of the Districts and Cities in South Sumatra Province. This study uses quantitative empirical research methods. Data obtained from secondary data, namely in the form of district and city financial statements and then analyzed using descriptive statistical techniques. The results showed that in 2014 Lahat District and Palembang City used the highest accrual components. For 2015 the city of Palembang contains the highest accrual component. While in 2016 Muara Enim Regency and Palembang City used the highest accrual components.From 2014 to 2016 there is no single district and city financial report that meets the accrual component at the level of radical accrual. Keywords: Accrual Degrees, Accrual Basis, Local Government Financial Reports

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Derajat Akrual,Basis akrual,Laporan Keuangan Pemerintah Daerah
Subjects:	H Social Sciences > HJ Public Finance > HJ9-9940 Public finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 1752 not found.
Date Deposited:	16 Sep 2019 05:45
Last Modified:	16 Sep 2019 05:45
URI:	http://repository.unsri.ac.id/id/eprint/7308

Actions (login required)

View Item