PROSEDUR PENCAIRAN DANA KEKURANGAN TUNJANGAN BERAS DAN PENGARUHNYA TERHADAP APBD TAHUN 2013

Pratama, Nugraha (2014) PROSEDUR PENCAIRAN DANA KEKURANGAN TUNJANGAN BERAS DAN PENGARUHNYA TERHADAP APBD TAHUN 2013. Other thesis, Universitas Sebelas Maret.

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    Abstract

    In this writing, the author discusses the shortcomings disbursement procedure rice allowance, it should be done as an adjustment in the budget in 2013. Functions involved in the procedure are: rice allowance list maker functions, financial functions, and accounting functions. The results found that there were several weaknesses in procedures, such as: there is no reserve for employee benefits cultivate rice shortage list, the accounting department does not use cash evidence, no written confirmation of BPD Jateng. While the advantages of the research found rice allowance payment is in accordance with UU. No. 33 Tahun 2004. Based on the weakness of the procedure, the author tries to give advice should list allowance shortage of rice processed by at least two employees, and the accounting department should accept evidence in the form of cash receipts. Keywords: disbursement procedures, budgetary adjustment in 2013, the functions involved in the procedure

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Fakultas Ekonomi > D3 - Akuntansi Perpajakan
    Depositing User: Mohammad Fatchurrohman
    Date Deposited: 16 Apr 2014 08:07
    Last Modified: 16 Apr 2014 08:07
    URI: https://eprints.uns.ac.id/id/eprint/11374

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