BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Vol. 5 No. 1 (2020): Berkala Akuntansi dan Keuangan Indonesia

ANALYSIS OF THE APPLICATION OF GOVERNMENT ACCOUNTING STANDARDS ON DEPARTMENT OF FORESTRY IN EAST JAVA PROVINCE

Erina Sudaryati (Scopus ID: 57196189439,Universitas Airlangga)
Toto Da'i Permana (Universitas Airlangga)

Article Info

Publish Date
14 May 2020

Abstract

The purpose of this study is to understand and analyze the application of accrual-based Government Accounting Standards in aspects of Financial Statements, Human Resources, and Information Technology. Data collection techniques were carried out by interviews and documentary studies with the leadership and employees of the finance sub-section of the East Java Provincial Forestry Service. The results showed that the Forestry Service of East Java Province began to apply the Accrual-Based Accounting Standards for the 2015 fiscal year. The obstacles faced were the lack of time preparation, frequent application errors, and some staff experiencing difficulties. In the 2016-2017 period the development and development of Government Accounting Standards related to HR Accruals has been carried out intensely.

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Journal Info
BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Website

Abbrev

BAKI

Publisher

Universitas Airlangga

Subject

Humanities Economics, Econometrics & Finance Education Social Sciences

Description

Berkala Akuntansi dan Keuangan Indonesia (BAKI) adalah jurnal ilmiah di bidang akuntansi dan keuangan yang diterbitkan oleh Universitas Airlangga bekerjasama dengan Ikatan Akuntan Indonesia Kompartemen Akuntansi Pendidik (IAI-KAPd). BAKI terbit setiap Maret dan September sebagai media untuk ...