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Relevansi penerapan government financial statistics (GFS) dalam menilai kebijakan fiskal
The government need to realize Government Finance Statistics (GFS) could be the right choice because a prove that the application of GFS in some countries was relevant to review fiscal policy, by the regression equation Y = 1,810 - 0,838X where X = application of the GFS and Y= fiscal policy. It was negative and significant influence. Factor GFS application could assess fiscal policy by contribution of 81,1%. The preparation of the GFS did not terminate the obligation in preparing financial statements for a common purpose, which was at the level of central government known as LKPP (Government Financial Statements). Use of basic principles which were adequate in the GFS, consist of the accrual basis, coverage of public sector, and consolidation also supported this GFS as a basis for decision making on fiscal policy more precisely than a general purpose financial statements. Differences between GFS with government accounting standards (the general government sector), as well as between the GFS with financial accounting standards (public enterprise sector), ranging from the purpose, scope, reporting entities, criteria for recognition, measurement, revaluation and changes in value, and the integration of current and position, were obstacles and challenges for all parties, especially the central government in charge of developing systems, procedures, and resources needed to develop the GFS in Indonesia..
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Jurnal BPPK., 2015 |
|---|---|
| Edisi | - |
| Subjek | Public finance Fiscal policy Financial statements Accounting standards Government financial statistics |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | - |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |