Analisis Pendapatan Accrual Basis dan Cash Basis dalam Laporan Keuangan Pemerintah Daerah di Jawa Tengah

WIBOWO, Olvien Titania Aisha Aji (2018) Analisis Pendapatan Accrual Basis dan Cash Basis dalam Laporan Keuangan Pemerintah Daerah di Jawa Tengah. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

The aims of this study are to examine the accrual basis income (LO-income) and income cash basis (LRA-income) in the regional financial statements in all district / municipal governments in Central Java. The data of this study is the Local Government Financial Statement of all district / municipal governments in Central Java for fiscal year 2014, 2015 and 2016, obtained from BPK Perwakilan RI in Semarang. The sampling technique that used in this study is purposive sampling and for testing hypothesis used t test. The results of this study indicate that there is a significant difference between LRA-earnings before and after the accrual-based SAP implementation, there is no significant difference between LOincome and LRA-earnings after the accrual-based SAP application, and government performance falling into the category of highly effective yet the result is better if measured using the accrual income.

Item Type: Thesis (Skripsi)
Nomor Inventaris: C18152
Uncontrolled Keywords: Accrual basis income, cash basis income, accrual-based SAP, LRAincome and LO-income, and effectiveness ratio.
Subjects: F > F151 Financial institutions
I > I60 Income
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Mrs Endang Kasworini
Date Deposited: 30 Jul 2020 07:34
Last Modified: 30 Jul 2020 07:34
URI: http://repository.unsoed.ac.id/id/eprint/4686

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