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Monica Valencia Putri
Universitas Lampung
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALISIS PENDAPATAN BERBASIS KAS DAN BERBASIS AKRUAL DALAM LAPORAN KEUANGAN PEMERINTAH DAERAH Monica Valencia Putri; Rindu Rika Gamayuni; Komaruddin Komaruddin; Fitra Dharma
Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (912.366 KB) | DOI: 10.23960/jak.v26i2.263

Abstract

This study aims to examine cash basis income (LRA-income) and accrual basis income (LO-income) in the financial statement of provincial gov ernments in Indonesia. The sample in this study used 33 provinces in Indonesia within a period of 10 years from 2010-2019. The results of this study indicate that there is a significant difference in the increase in the total income of LRA-LRA and LRA-LO in provincial LKPD in Indonesia before and after the application of accrual based SAP. There is a significant difference in the increase in local revenue of LRA-LRA and LRA-LO in provincial LKPD in Indonesia before and after the application of accrual-based SAP. There is a significant difference in the increase in local taxes LRA-LRA and LRA-LO in provincial LKPD in Indonesia before and after the application of accrual-based SAP. There is a significant difference in the decrease in regional levies LRA-LRA and LRA-LO in provincial LKPD in Indonesia before and after the application of accrual-based SAP.Keywords: cash basis income, accrual basis income, accrual-based SAP, LRA-Income and LO-income
Co-Authors Dharma, Fitra Komaruddin Komaruddin Rindu Rika Gamayuni