PENERAPAN BASIS AKRUAL PADA PEMERINTAH DAERAH (AKUNTANSI ASSET TETAP DI PEMERINTAHAN KABUPATEN PONOROGO)

HERRIYADI, OKTA (2017) PENERAPAN BASIS AKRUAL PADA PEMERINTAH DAERAH (AKUNTANSI ASSET TETAP DI PEMERINTAHAN KABUPATEN PONOROGO). Masters thesis, Universitas Sebelas Maret.

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    Abstract

    ABSTRACT THE IMPLEMENTATION OF ACCRUAL BASIS IN LOCAL GOVERNMENT(CASE STUDY OF FIXED ASSETS ACCOUNTING IN PONOROGO REGENCY) Okta Herriyadi NIM. S431308014 This research is qualitative with the aim is to understand problem related to implementation of accrual basisin Ponorogo district. Data was collected through interviews with informan, such as excecutive and legislative, who involve in the implementation of accrual basis based on government rule number 71/2010. The interview data is supported by observation and documentation. The results of research show that there are many problems related to implementationof accrual basis.The main of obstacleis a lack of support from leader, lack of qualified human resources, and limited budgeting. The support of legislative has a main of role for preparation of implementation ofthe accrual basis.However, the implementation of this system still requires time especially related to the support of the head of regency. Keywords :Accrual basis, political support, human resources.

    Item Type: Thesis (Masters)
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    J Political Science > JS Local government Municipal government
    Divisions: Pasca Sarjana > Magister
    Pasca Sarjana > Magister > Akuntansi - S2
    Depositing User: faizah sarah yasarah
    Date Deposited: 04 Apr 2017 23:00
    Last Modified: 04 Apr 2017 23:00
    URI: https://eprints.uns.ac.id/id/eprint/33199

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