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Analisis kesiapan penerpan akuntansi berbasis akrual pada biro keuangan : Kementerian Kelauatan dan Perikanan
The aim of this research is to determine the readiness of finance department Ministry of Maritime Affairs and Fisheries as one of state financial manager in the central government, in order to implementing accrual basis accounting for financial statements of ministry. This research used qualitative research method (case study). The readiness of government agencies to implement accrual basis accounting can be examined from readiness supportive infrastructure, such as government and political system, law product, implementation policy and model, human resource, and information system. The result of this research indicates that central government support to implementing accrual basis accounting immediately, but there is obstacle from technical policy which has not been ready to implementation.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 8169 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia 2013 |
|---|---|
| Edisi | - |
| Subjek | Financial statements Governmental accounting Accrual basis accounting |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiii, 78 p. ; diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |