@thesis{thesis,
		author={Burhanuddin  Burhanuddin and RARA AYU  and Rochmawati },
		title ={EFEKTIVITAS PENGAKUAN, PENGUKURAN, PENYAJIAN, DAN PENGUNGKAPAN AKUNTANSI PENDAPATAN ASLI DAERAH PROVINSI SUMATERA SELATAN BERDASARKAN STANDAR AKUNTANSI PEMERINTAH},
		year={2018},
		url={https://repository.unsri.ac.id/10037/},
		abstract={Law Number 33 Year 2004 regarding Financial Equilibrium states that the region own source revenue (PAD) is a Regional Revenue derived from the Regional Tax Result, Regional Retribution Result, the result of separated Regional Property Management, and Other legitimate region own source revenue. The purpose of this study is to assess whether the treatment of Region Own Source Revenue Accounting of South Sumatcra Province on Audited Budget Realization including recognition, measurement, presentation, and disclosure has been effective and in accordance with Government Accounting Standards. Qualitative descriptive research type. The data used are Primary and Secondary data in the forn1 of interviews and Audited Budget Realization of Regional Government of South Sumatra Province in 20 14, 20 15 and 2016. Data analysis techniques used are data reduction. data presentation, and conclusion. The results showed that the recognition. measurement, presentation, and disclosure of accounting for the region own source revenue is in the category not effective yet. It can be seen from the mistake in the recognition of the Region Own Source Revenue for Local Taxes and the Results of Management of Separated Regional Wealth, which affects the error for the measurement,presentation, and disclosure of the Region Own Source Revenue in the Regional Audited Budget Realization of South Sumatra Province.}
		}