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Aziz, Ayi Jamaludin
Program Studi Akuntansi Universitas Djuanda Bogor
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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Journal : JAKA (Jurnal Akuntansi, Keuangan dan Auditing)

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Analisis Perbandingan Penerapan Cash Basis dengan Accrual Basis dalam Penyusunan Laporan Keuangan Pemerintahan: Studi Kasus pada Satuan Kerja Direktorat Rumah Umum dan Komersial Kementrian Pekerjaan Umum dan Perumahan Rakyat Dewi Nisa Amaliah; M. Nur Afif; Ayi Jamaludin Aziz
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 2 (2024): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i2.11688

Abstract

Presentation of government financial reports can be done on a cash basis and accrual basis. A qualitative descriptive method is used in this study. In this study, the author uses concepts in Government Accounting Standards (SAP), and is supported by the interview and documentation methods used. The focus of the research is recognition, recording and reporting. The study's findings demonstrate the disparities between the accrual and cash bases in the financial reports presented, such as in the cash basis there are 4 (four) financial report components such as the cash flow, balance sheet, and budget realisation report (LRA) Report (LAK) and Notes to the Report Finance (CaLK). Meanwhile, in the accrual basis there are 5 (five) components balance sheet, operational report (LO), budget realisation report (LRA), report on changes in equity (LPE), and notes to financial reports (CaLK) are the five types of financial reports. On the accrual basis, there is an Excess Operational Report (LO) and Budget Balance Report (SAL) which are not presented in the Report using a cash basis, in presenting the Report on Budget Realisation (LRA) it still uses a cash basis, while the Balance Sheet already uses an accrual basis.
Co-Authors AA Sudharmawan, AA Ade Budi Setiawan Afif, M Nur Afif, M. Nur Alifia Ayu Febrianti Amelia, Mita Andriani, Ingka Andy Lasmana Andy Lasmana Anggi Yunita Priyadi Aulia, Siti Nur Awa, Awa Berliana, Deta Damayanti , Dani Ratna Dewi Nisa Amaliah Didi Didi, Didi Dwi Gemina Endang Silaningsih Faisol, D A Faisol, D A Ferdiansyah Ferdiansyah Habibah, Marsa Hambani , Susy Hambani, Susy Hanan, Muhammad Syaepul Hutomo, Yoyok Priyo Indra Cahya Kusuma Intan Permatasari Istiyanah, Istiyanah Kususma, Indra Cahya Lestari, Violita Eka Listiawati, Tia Malik, Aqsal Maulana Mardianih, Dea Mariyam, Nina Alya Maulana, Fahmi Nurilham Maulida, Wildan Uyunina Melani, Assyifa Putri Mohamad Fikriansyah Muhammad Fajri Ramadhan Nindya, Nindya Eka Putri Pangestu Nurbaeti , Euis Pariskhal, Isma Ramdhaniyah, Yulia Riana Rizkiyanti Rusmawan, Regita Saepul Anwar Salma Siti Khoerunnisa Septiani, Dina Setiawan , Ade Budi Setiawan, Angga Permana Siti Nuraeni, Siti Sopianti, Siti Sri Harini Sudirawarda, Suci Utami Warizal Wijaya, Anto Yuppy Triwidatin