Penerapan Akuntansi Akrual pada Perguruan Tinggi Keagamaan Islam Negeri Berstatus Badan Layanan Umum (original) (raw)
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Determinan Efisiensi Perguruan Tinggi Negeri Berstatus Badan Layanan Umum Di Indonesia
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Implementasi Standar Akuntansi Pemerintah (Sap) Berbasis Akrual DI Indonesia
Manajemen & Bisnis Jurnal, 2019
Accrual-based accounting system is a modern accounting system that is widely applied in developed countries. While Indonesia has been using an accrual-based accounting system in the private sector for a long time. however, for the government sector, before 2010 Indonesia still used cash basis and cash toward accrual basis. But after the issuance of PP 71 of 2010 all government sectors are required to use an accrual basis to prepare their financial statements. The application of the accrual basis is expected to be able to improve the performance of government units. This improvement will be demonstrated by the better opinion obtained on financial statements, both LKPP and LKKL. And the improved opinion obtained will increase public confidence in the government regarding the use of funds that have been obtained from them. Therefore, for the implementation of accrual basis accounting to be fully implemented, several requirements are needed, including: (1) Improvements that must be made...