Analisis Perbandingan Penerapan Standar Akuntansi Pemerintahan Berbasis Kas (Cash Toward Accrual) Dengan Standar Akuntansi Pemerintahan Berbasis Akrual Pada Laporan Keuangan Pemerintah Pusat Tahun 2009
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Institusion
STIE Indonesia Banking School
Author
Luvita, Ulfha Chaira
Subject
HF5601 Accounting
Datestamp
2024-07-17 05:53:49
Abstract :
Government of Indonesia have been proclaimed in accounting fields which there are strong demanding for transformation of government management. One of those reform is duty of accrual based accounting practice for every government agencies. In the presence of accrual based government accounting standards, accounting systems and implementing regulations would change certainly. Realizing that accrual based haven?t been implemented nowadays, making a portrait accrual based financial statement in relation to difference of accounts and its influence to central government financial statement specifically (Budget Realization Statement and Statement of Financial Position) is the best way to look for. Those difference would create efficiency of government financial and give the best suggestion to prepare financial statement for other public sector organizations. Keywords: Governement Financial Reforms, Accrual Based Financial Statement, Central Government.
Government of Indonesia have been proclaimed in accounting fields which there are strong demanding for transformation of government management. One of those reform is duty of accrual based accounting practice for every government agencies. In the presence of accrual based government accounting standards, accounting systems and implementing regulations would change certainly. Realizing that accrual based haven?t been implemented nowadays, making a portrait accrual based financial statement in relation to difference of accounts and its influence to central government financial statement specifically (Budget Realization Statement and Statement of Financial Position) is the best way to look for. Those difference would create efficiency of government financial and give the best suggestion to prepare financial statement for other public sector organizations. Keywords: Governement Financial Reforms, Accrual Based Financial Statement, Central Government.
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