Ramadhan, RachmatSandy (2014) Analisis Penyajian Laporan Keuangan Pemerintah Kabupaten Tulungagung. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui penyajian laporan keuangan yang diterapkan Kabupaten Tulungagung telah sepenuhnya mengikuti SAP PP No 71 Tahun 2010 lampiran II. Penelitian ini termasuk jenis kualitatif deskriptif. Data dalam penelitian ini diperoleh dengan cara studi lapangan yaitu melalui wawancara, observasi, dan dokumentasi. Proses analisis data menggunakan metode kualitatif, yaitu meliputi Analisis sistem penyajian laporan keuangan yang dijalankan pemkab Tulungagung saat ini yang dituangkan dalam kebijakan akuntansinya dibandingkan dengan SAP No. 71 (Lampiran II). Hasil Penelitian ini menunjukan Bahwa berdasarkan komponen Laporan Keuangannya BPKAD Kabupaten Tulungagung telah mengikuti SAP No. 71 Tahun 2010(Lampiran II ).Namun pada laporan realisasi anggarannya, pada penyajian pos pembiayaan masih belum dikonversi menurut SAP dan masih mengikuti klasifikasi atau pemberian nama pos menurut permendagri atau menurut pos pembiayaan didalam APBD pemkab Tulungagung.
English Abstract
This study aims to determine the presentation of financial statements has been fully implemented Tulungagung follow SAP PP No. 71 Year 2010 annex II. This research is descriptive qualitative. The data in this study were obtained by means of field studies is through interview, observation, and documentation. The process of data analysis using qualitative methods, which include analysis of financial statement presentation system that currently run vBulletin district government as outlined in the accounting policies as compared with SAP No.. 71 (Annex II). The results of this study showed that based on its Financial Statements components BPKAD Tulungagung have followed SAP No.. 71 of 2010 (Appendix II). Yet the budget realization report, the presentation of the financing is still not converted post by SAP and still follow the classification or labeling by
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2014/92/051402006 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 20 Mar 2014 13:35 |
| Last Modified: | 28 Oct 2021 02:47 |
| URI: | http://repository.ub.ac.id/id/eprint/107656 |
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