PERLAKUAN AKUNTANSI ASET TETAP TERHADAP LAPORAN KEUANGAN DESA DENGAN METODE AKRUAL PADA KANTOR DESA PANJARATAN KECAMATAN PELAIHARI KABUPATEN TANAH LAUT PERIODE 2017-2019
نویسندگان
چکیده
Accounting plays an important role in financial reports and one of them is fixed assets. The recording management assets disclosed the government's reports, especially Panjaratan Village. This research was conducted to determine whether there conformity accounting treatment Village office with Government Standards (SAP) based on Regulation (PP) No. 71 2010 find out suitability between village asset Minister Home Affairs 01 2016. method researcher uses a qualitative descriptive by comparing main accrual-based theories conditions that occur at as seen from report period 2017-2019. results obtained this study are transactions, application government standards disclosure general accordance well which also Permendaggri No
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ژورنال
عنوان ژورنال: Jurnal Riset Akuntansi Politala
سال: 2023
ISSN: ['2656-7652']
DOI: https://doi.org/10.34128/jra.v6i1.128