Vita Fitria Sari
Jurusan Akuntansi Fakultas Ekonomi UNP

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Wahana Riset Akuntansi

Analisis Manfaat Basis Akrual Dan Basis Kas Menuju Akrual Dalam Pengambilan Keputusan Internal Pemerintah Daerah (Studi Empiris Pada OPD Di Kota Padang) Fadhilah Sukma; Vita Fitria Sari
Wahana Riset Akuntansi Vol 5, No 2 (2017)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (629.254 KB) | DOI: 10.24036/wra.v5i2.8731

Abstract

This research aimed to identify the difference in perceptions of public sector manager about the benefits of accrual bases and cash towards accrual bases in local government internal decision-making and identify which bases is more beneficial for local government internal decision-making. This research classified as a comparative study with total of 98 samples of respondents. The classic assumption tests used were test of normality and test of homogeneity. The hypothesis tested in this research by used independent sample t-test. The results of the research showed that: (1) there is a difference in perceptions about the benefits of accrual bases and cash towards accrual bases in local government internal decision-making (2) accrual bases is more beneficial than cash towards accrual bases in local government internal decision-making.Keywords: accounting bases, accrual bases, cash towards accruals bases, local government, internal decision making
PKM Pelatihan Penyusunan Laporan Keuangan Pemerintah Daerah Dalam Rangka Meningkatkan Kompetensi Pedagogik dan Profesionalisme Tim MGMP Akuntansi Kota Padang: Bentuk Persiapan Guru Milenial Dalam Mata Pelajaran Pratikum Akuntansi Lembaga/Instansi Pemerintahan Mia Angelina Setiawan; Dewi Pebriyani; Dian Fitria Handayani; Vita Fitria Sari
Wahana Riset Akuntansi Vol 7, No 2 (2019)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (621.902 KB) | DOI: 10.24036/wra.v7i2.107175

Abstract

PKM training on preparing local government financial reports for MGMP Accounting teachers in Padang City aims to improve pedagogical competence and professionalism as a form of teacher preparation in teaching accounting subjects of government institutions. This activity is important because government accounting is a new subject for SMK teachers, because the government accounting field has never been included in the SMK curriculum before. Updating pedagogical competence and professionalism of vocational accounting teachers to the field of government accounting is needed as a form of preparation in teaching these subjects. The method of implementing activities is divided into capacity building on the concept of government accounting and workshops on the preparation of financial reports for Regional Organizations. The method of implementing the activity is divided into capacity building on the concept of government accounting and workshops on the preparation of financial reports for the Regional Organizations. At the end of the activity it turns out that participants can understand 97.82% of the concept of government accounting and are able to compile financial reports of the local government correctly as a form of teacher readiness in teaching subjects government agency accounting practicum.Keywords:training, governmental accounting, pedagogic skill,; MGMP