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All Journal Efisiensi : Kajian Ilmu Administrasi Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS SENGKUNI Journal (Social Science and Humanities Studies) Journal of Economic, Business, and Administration JEBA Jurnal Ilmu Manajemen dan Bisnis Public Policy Journal West Science Social and Humanities Studies
Arifin Tahir
Universitas Negeri Gorontalo
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Journal of Economic, Business, and Administration JEBA

 1 
APPLICATION OF THE ACCRUAL-BASED AGENCY ACCOUNTING SYSTEM (SAIBA) AS THE IMPLEMENTATION OF PP NO. 71 OF 2010 IN THE PREPARATION OF FINANCIAL STATEMENTS AT THE OFFICE OF THE MINISTRY OF REGION OF POHUWATO REGENCY monitasary; Meimoon Ibrahim; Arifin Tahir
Journal of Economic, Business, and Administration (JEBA) Vol. 4 No. 2 (2023): Journal of Economic, Business and Administration (JEBA)
Publisher : LP2M Universitas Bina Mandiri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47918/jeba.v4i2.606

Abstract

The objectives of this study are: 1) The application of an accrual-based agency accounting system as the implementation of PP 71 of 2010 in the preparation of financial reports at the Office of the Ministry of Religion of Pohuwato Regency; 2) What are the factors that influence the application of the accrual-based agency accounting system (SAIBA) in the preparation of financial reports at the Office of the Ministry of Religion of Pohuwato Regency This study uses research conducted using a qualitative approach while the type of research used in this thesis research is qualitative descriptive research. The results of this study indicate that: 1) The application of the accrual-based agency accounting system has been carried out well. Judging from the relevance indicator. the implementation of accrual-based Government Accounting Standards (SAP) at the Ministry of Religion of Pohuwato Regency has been based on Government Regulation Number 71 of 2010, and is compiled in full which consists of reports 2) Application of accrual-based agency accounting systems as the implementation of PP 71 of 2010 in the preparation of financial statements in The Office of the Ministry of Religion of Pohuwato Regency includes human resources, socialization.
Co-Authors Abdul Azis Tanaiyo Annisa Fitri Gobel Cika Yudarsi Puhi Dian Rahmawaty Siki Djamila Podungge Fayzal Lamakaraka Fenti Prihatini Tui I Kadek Satria Arsana Ibrahim, Meimoon Jaura K Yanji Juriko Abdussamad Lisda L. Asi monitasary Rizka Mayulu Siskawati P Moha Yanti Aneta Zuchri Abdussamad