ANALISIS PENERAPAN AKUNTANSI BERBASIS AKRUAL PADA LAPORAN KEUANGAN SATUAN KERJA KENAVIGASIAN KEMENTERIAN PERHUBUNGAN

SITINJAK, NAOMI MAULINA (2019) ANALISIS PENERAPAN AKUNTANSI BERBASIS AKRUAL PADA LAPORAN KEUANGAN SATUAN KERJA KENAVIGASIAN KEMENTERIAN PERHUBUNGAN. S1 thesis, Fakultas Ekonomi.

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Abstract

SITINJAK, NAOMI MAULINA .2019. 8323155314. The Analysis of Accrual Based Government Accounting Application in The Presentation of The Ministry of Transportation's Navigation Work Unit Financial Statement. The research is meant to know the application of Accrual-Based Government Accounting Standards in the presentation of the Ministry of Transportation's Directorate of Navigation's financial statements and to know the obstacles experienced by the Ministry of Transportation's navigational work unit in applying Accrual-Based Government Accounting Standards. The results obtained by the author in the application of accrual-based accounting in the Navigation Ministry of Transportation's work unit can be fully carried out because of the condition of supporting infrastructure that meets the existing criteria such as the government system and politics supports the application of accrual-based accounting within the Ministry of Transportation, existing legislation supports the application of accrual-based accounting in the Ministry of Transportation, the existing policies and implementation models in the navigation work unit support the application of accrual-based accounting. The existing accounting information system supports the application of accrual-based accounting but errors often occur after an application update, and the existing human resources support the application of accrual-based accounting to the Ministry of Transportation. Keywords : accounting system, accrual-based

Item Type:	Thesis (S1)
Additional Information:	Pembimbing I : Adam Zakaria, SE, M.Si, Ak, Ph.D
Subjects:	Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting)
Divisions:	Fakultas Ekonomi > D3 Akuntansi
Depositing User:	Budi Siswanto
Date Deposited:	06 Mar 2019 04:34
Last Modified:	06 Mar 2019 04:34
URI:	http://repository.fe.unj.ac.id/id/eprint/7294

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