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Analisis persiapan penerapan akuntansi akrual di Kementerian Pertanian

Emil Bachtiar (Pembimbing/Promotor) - ; Syaulia Riskiana Tuasikal - ;

This study aims to analyze the preparation on accrual accounting implementation in the Ministry of Agriculture as well as to see the obstacles that hinder the preparation of the accrual accounting implementation. Application of accrual accounting in the Ministry of Agriculture has been encouraged by the public sector reform and Government Regulation Number 71 Year 2010 concerning the Government Accounting Standards (GAP). Based on case studies carried out, it found the obstacles in the process of preparation of accrual accounting implementation are lower bureaucracy mental on Bureau of Finance and Equipment and the lack of attention of the Minister and the Secretary General of the Ministry of Agriculture in preparation for the accrual accounting implementation.Ada tabel


Ketersediaan

Call NumberLocationAvailable
8581PSB lt.2 - Karya Akhir1
PenerbitDepok: Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia 2014
Edisi-
SubjekPublic accounting
Ministry of agriculture
Accrual accounting
Governmental accounting standards
ISBN/ISSN-
Klasifikasi-
Deskripsi Fisikxiii, 92 p. : il, ; 30 cm
Info Detail Spesifik-
Other Version/RelatedTidak tersedia versi lain
Lampiran BerkasTidak Ada Data

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