Analisis penerapan standar akuntansi pemerintahan untuk belanja pada Dinas Kesehatan Kota Manado

Jefri Fanuel Motoh, Jantje J Tinangon, Jessy D. L Warongan

Abstract


Government Accounting Standards is an accounting standard established to increase transparency in the management of state finances so that the use of state finance becomes more targeted and avoids various kinds of government financial misuse. The benefits of applying accrual-based Government Accounting Standards certainly make it easier for the government to evaluate financial reports on government performance, especially on human resources. The purpose of this study was to determine for expenditure at the Manado City Health Office in accordance with the application of accrual-bassed Government Accounting Standards. The results of the study on the Manado City in Public Health Agency have carried out the implementation of Government Accounting Standards for expenditure (cost realization), and accrual-based regulations have been implemented in accordance with the regulation of the Minister of Home Affairs Number 64 of 2013.


Keywords


accrual-based government accounting standards

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References


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DOI: https://doi.org/10.32400/iaj.27605

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Copyright (c) 2020 Jefri Fanuel Motoh, Jantje J Tinangon, Jessy D. L Warongan

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PENERBIT:

PROGRAM STUDI PENDIDIKAN PROFESI AKUNTANSI

FAKULTAS EKONOMI DAN BISNIS

UNIVERSITAS SAM RATULANGI

Jl. Kampus Bahu - Manado, Sulawesi Utara, Indonesia 95115


   

 

 

 

 

 

 

 

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Indonesia Accounting Journal (IAJ) is a double blind peer-reviewed journal that is published by the Accounting Profession Program (or Program Studi Pendidikan Profesi Akuntansi-PPAk), Economics and Business Faculty, Sam Ratulangi University. Indonesia Accounting Journal (IAJ) publishes articles written in either Indonesian or English languages in the fields of accounting or finance studies.

Indonesia Accounting Journal

Indonesia Accounting Journal (IAJ) is double peer reviewed journal which published by Accounting Profession Program (or Program Studi Pendidikan Profesi Akuntansi-PPAk) of Economics and Business Faculty, Sam Ratulangi University. Indonesia Accounting Journal (IAJ) publishes articles which are not under consideration or published to other publishers for twice a year.

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Title proper: Indonesia Accounting Journal. Original alphabet of title: Basic roman Subject: Dewey : 657 Subject: Accountancy Publisher: Manado: Prodi.