Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal JURNAL RISET AKUNTANSI GOING CONCERN
Waworega, Aprillinda Angie
JURNAL RISET AKUNTANSI GOING CONCERN
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
ANALISIS PENERAPAN AKUNTANSI PERSEDIAAN PADA BADAN KEPEGAWAIAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA KABUPATEN MINAHASA Waworega, Aprillinda Angie; Manossoh, Hendrik; Tangkuman, Steven J.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Human Resources and Human Resource Development Agency of Minahasa Regency is a supporting element of the Bupatis duties, led by the Head of the Agency, which is located below and the responsibility to the Regent through the Regional Secretary. Inventories are current assets in the form of goods or equipment to support activities operations of the government and the stuff that meant to be sold and / or delivered into service to the public. The purpose of this study is to know whether the implementation of inventory accounting applied to Human Resources Agency and Human Resource Development of Minahasa Regency is in accordance with Statement of Government Accounting Standard Number 05 (PSAP 05). The method used is interview and literature study. The methotds analysis data is used descriptive qualitative. The results of this study indicate that inventory accounting at Human Resources Agency and Human Resource Development of Minahasa Regency is mostly appropriate. However, inventory recognition with load approach has not used the accrual basis.Keywords: Government Accounting, Inventory Accounting, PSAP No.05.
Co-Authors Hendrik Manossoh, Hendrik Steven J. Tangkuman