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Journal : El-Mal: Jurnal Kajian Ekonomi

Analisis Efisiensi Pelaksanaan Anggaran Belanja Daerah pada Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Kota Medan Arinah Syahira; Nurlaila Nurlaila
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol 4 No 2 (2023): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (978.524 KB) | DOI: 10.47467/elmal.v4i2.1428

Abstract

The budget is a financial plan for the future time frame which contains provincial incomes and consumptions, which can portray the public authority’s arrangement to understand and dispense reserves. Great asset the board is a significant component in understanding the use spending plan, for this situation the planning completed and arranged by the provincial government should be thought about suitably and precisely, so the proficiency level increase can be acknowledged true to form. The reason for this study was to decide the degree of efficiency in the execution of the Local Spending plan at the Medan City BPKAD. The strategy utilized in this examination is descriptive research, specifically by gathering all information connected with the acknowledgment of the Local Spending plan which is then ordered, explained, and dissected which can then be finished up. The aftereffects of the review show that the acknowledgment of the Territorial Financial plan at the Medan City BPKAD during the 2020-2021 monetary year has expanded and is classified as efficient with an average percentage of efficiency of 64.56%. Keywords: efficiency, realization of Regional Budget
Analisis Penerapan Akuntansi Berbasis Akrual pada Dinas Koperasi dan UMKM Kabupaten Mandailng Natal Nursakilah Lubis; Nurlaila Nurlaila
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol 4 No 2 (2023): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (828.837 KB) | DOI: 10.47467/elmal.v4i2.1522

Abstract

This study aimed to distinguish the use of accrual-based accounting in the Department of Cooperatives and UMKM in Mandailing Natal Regency. The accrual-based Government Accounting Standards are standards that record and consider when transactions occur, regardless of cash received or paid .Accrual-based accounting is accounting that plays an important role in making financial reports for companies, especially at the Cooperatives and UMKM in Mandailing Natal with supervision and motivation from the Indonesia Government financial reporting, in the Cooperatives and UMKM Service in Mandailing Natal Regency. On the other hand, it has been started implemented qualitatively. The results showed that Mandailing Natal Regency Cooperatives and UMKM Service has not been able to apply Accrual-Based Accounting. Keywords: Accrual-Based Accounting