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Analisis Penyusunan Laporan Operasional pada Badan Pengolahan Keuangan Daerah Kabupaten Malang (CD + Cetak)
The problem in this research is whether the preparation of the Operational Report at the Regional Financial Processing Agency of Manggarai Regency is in accordance with PSAP No. 12 concerning Operational Reports. This study aims to determine the suitability of the preparation of operational reports at the Regional Financial Processing Agency of Manggarai Regency. The results of this study are expected to provide input, especially in the field of public sector accounting related to Accrual-Based Government Accounting Standards. This research was conducted at the Regional Financial Processing Agency of Manggarai Regency. The data in this study are secondary data. This secondary data was obtained from the Regional Financial Processing Agency of Manggarai Regency in the form of Operational Reports for the 2016, 2017, and 2018 fiscal years. The data analysis technique used is the descriptive analysis method, which is a method that describes in advance the recording, recognition, as well as reporting income and expenses to the Regional Financial Processing Agency of Manggarai Regency which is then adjusted to PSAP No. 12 concerning Operational Reports. The results showed that the preparation of the Operational Report at the Regional Financial Processing Agency of Manggarai Regency was in accordance with PSAP No. 12. This can be seen from the recording, recognition, and reporting of income and expenses that are in accordance with PSAP No. 12 concerning Operational Reports.
Keywords: Operational Report
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