Ferina, Ika Sasti (2019) Comparing Accrual Levels on Local Government:A Case of Cities, Regencies and Province in South Sumatera, Indonesia: Peer Review. Universitas Sriwijaya. (Unpublished)
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Abstract
The purpose of this study is to observe many kinds of accrual level in regional governance financial report whether in Province, Regency, and City level governance in South Sumatera. Accrual is an accounting base, which stated that transaction record will occur in the event even without an input and output in deposit. The government had released a ministry of internal affair regulation about an implementation of an accrual base system. Furthermore, the government also released a government regulation number 71 year 2010 concerning an accrual based accounting standard. This study is an analytical descriptive which observe many accrual levels in regional governments‟ financial report based on the standard of account nomenclature. Previous studies have given us revelation on many accrual levels with every account in the represented accrual level. The results show that from three years of data that we observed in 2013, 2014, 2015, there were differences in accrual level for related period and for related governments in the regional governments that we studied
| Item Type: | Other |
|---|---|
| Uncontrolled Keywords: | accrual based, regional government, financial report, accrual discretion, account standard |
| Subjects: | |
| Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
| Depositing User: | M.Si Ika Sasti Ferina |
| Date Deposited: | 31 May 2022 06:47 |
| Last Modified: | 31 May 2022 06:47 |
| URI: | http://repository.unsri.ac.id/id/eprint/70059 |
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