ANALISIS PENYUSUNAN LAPORAN REALISASI ANGGARAN BERDASARKAN PP NO. 71 TAHUN 2010 PADABALAI PENELITIAN PALMA MANADO

Mandake, Susi Yanti (2016) ANALISIS PENYUSUNAN LAPORAN REALISASI ANGGARAN BERDASARKAN PP NO. 71 TAHUN 2010 PADABALAI PENELITIAN PALMA MANADO. Mahasiswa thesis, Politeknik Negeri Manado.

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Abstract

The issuance of the government regulation (PP) No. 71 in 2010 on Governmental Accounting Standard and Regulation of the Minister of Home Affairs (Permendagri) No.64 in 2013 about application of accrual-based government accounting standards in local government, in article 10 paragraph (2) which states that the application of accrual-based government accounting standards in local government slowest start of the fiscal year 2015, every the regional government financial report required to be properly according to applicable regulations. The purpose of this study to determine to budget based on the realization of the preparation PP No. 71 in 2010. Date obtained through interviews and field studies. Budget realization reports provide information useful in predictiry the economic resources that would be acceptable to fund the activities of central and local government in the coming period by presenting the comparative reports. Budget realization reports can provide information to the users report on indications of the acguistion and the use of economic resources has been implemented efficiently, effective and implemented in according with the revised state budget or the budget and has been implemented in according with the laws and regulations. Keyword : Budget and Budget Realization

Item Type: Karya Ilmiah (Mahasiswa)
Uncontrolled Keywords: Budget and Budget Realization
Subjects: A Akuntansi dan Keuangan > AE Tesis. Disertasi dan Skripsi
Divisions: Niaga > Jurusan Akuntansi
Depositing User: User 1
Date Deposited: 01 Jun 2017 09:03
Last Modified: 01 Jun 2017 09:03
URI: http://repository.polimdo.ac.id/id/eprint/992

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