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Marjuni, H.
Universitas Islam Negeri Alauddin Makassar
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ANALISIS RESTATEMENT DALAM PENERAPAN AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL Pada Badan Pemberdayaan Masyarakat dan Pemerintahan Desa (BPMPD) Daerah Provinsi Sulawesi Tengah Marjuni, Marjuni
Katalogis Vol 5, No 6 (2017)
Publisher : Katalogis

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Abstract

One of the implementation of government regulation No. 71 of 2010 on the accounting system of government and regulatory of Home Affairs Minister No. 64 of 2013 on the application of the accrual-based of local government accounting system is restatement; balance sheet that needs to be restated at the beginning of the periode when the local government will implement the new accounting policy from cash toward accrual to a full accrual basis. Restatetments needed for balance sheet whose policies have not followed the full accrual basis. For the preparation of balance sheet on accrual basis, the year-end balance sheet in prior periods are still using cash toward accrual basis. Local government  in Central Sulawesi through regulation governor Central Sulawesi no. 20 of 2014 on the accounting policies of local government Central Sulawesi Province has set up changes that serve as guidelines in carrying out the process or stages of restatement balance against the government local working unit, especially in the Agency of Community Empowerment and Village Government. Initial implementation of government accrual-based accounting system in 2015 has been included in the notes to the financial statements of the office of Community Empowerment and Village Government in Central Sulawesi. The status of audit from the financial auditor Agency is corrected or are audited despite the fact that the balance sheet restatement in 2014 has not conducted by the Agency of Community Empowerment and Village Government in Central Sulawesi.
Co-Authors A., Zainul Achruh, Andi ADE AGUSRIANI, ADE Afifuddin Afifuddin, Afifuddin Afifuddin Harisah Agus Agus Ahmad Afif ahmad kamal, ahmad Ahmad Mudzakkir Ahmad Munawar Ahmad, Ulul Azmi Aidi Noor Ainun Najib Akhmad, Nur Amaliah Al Hazimi, Naseef Efriza Alfatiha Nur A. Fatima Kedang Aliman Alwan Suban Amrah Kasim Ana Fergina Andi Achruh Andi Achruh Andi Baso Muammar Assaad Andi Eki Dwi Wahyuni Andi Faiza Firdasari Andi Halimah Andi Halimah Andi Maulana, Andi Andi Rasdiyanah Angriani, Andi Dian Arifuddin Siraj Armas Asiah, Sintya Asrizal Asrizal Azhar Arsyad Bahaking Rama Baharuddin Baharuddin Budihartono Caska - Darmawan, Heru DENI SETIAWAN Dewi Azharia Diana Ariyana Djamarah, Syaiful Bahri Dudi Hermawan Eka Damayanti Erwin Hafid Evi Susanti Fatni Mufit Fauzi Ahmad Muda H., Eprima Habibah, Rahmi Hamka Hamka Anas Hamzah Harun Al-Rasyid Hamzah, Mabrur Harisah, Afifuddin Hasniati Hastowo Resesiyanto, Hastowo Heryatun , Yayu Hidayat, Solehudin Wahid Humairah, Andi Eliyah Ibrahim Nasbih Ibrahim, Misyakat Malik Immawati Nur Aisyah Rivai irviana, ira Isa Ansori Ismail, Wahyuni Itin, Andi Jasmi, Lidya kamaluddin, Munawir Kurotul Aeni M. Kasim Mahyuddin Mahyuddin Mardhiah Marzuki Midyan Surya Ishak Mildawati, Titi Minarto, Ori MISYKAT MALIK IBRAHIM Moch Natsir Mahmud Muh. Nasir Muh. Rapi Muhammad Alqadri Burga Muhammad Iqbal muhammad irfan Muhammad Nur Akbar Rasyid Muliaty Amin Muljono Damopolii Munirah Munirah Musdalifah Musdalifah Musfirah, Nurul Nawas, Kamaluddin Abu Ni Kadek Aris Rahmadani Ningrum, Mardani Eka Ningsih, Rina Dirgahayu Nur Apriyani Nur Insana, Sucita Nur Rahmah Asnawi Nurjannah Nurjannah Nurul Fitri Nurul Hasanah Nurwahidah Perdana , Purnama Rika Pohan, Nailul Rahmah Pratiwi Yusdar, Windi Pribowo Angling Kusumo Putra, Fibi Eko Rahmawati, Yuyun Ramli Ramli Ramli Rasyid Rasyid, Mahammad Rusydi Rasyid, Nur Akbar Ratri Evianti Riska Amelia Rosdiana Rosdiana Ruslan Ruslan Ruslan Ruslan Sabaruddin Garancang Safei Safei Safei Safei Sain, M. Dahlan Sarifa Halija Sattu Alang Simon Sadok Siregar, Simon Sadok Sitti Mania, Sitti Sri Ahyana Sri Cahyo Wahyono Sri Mulyani Sri Nilawati Sri Nilawati, Sri St Syamsudduha St. Maemunah Suarni Suarti Suarti Subandana, Subandana Sudarmono Sudarmono Suddin Bani Suddin Bani, Suddin sudianto Suhra, Sarifa Sukawati, Sukawati Sumarni Susilawati Suratno Suratno Suriani Suriani Syahruddin Syarifuddin Ondeng Teguh Supriyanto Tri Astuti Ulfiani Rahman Ulwani, Adly Rosyad Fudhulul Usman Usman S Bainsyah Usmeldi Usmeldi Wahab, Jamal Wahyuddin Wahyuddin Wahyuni, Andi Eki Dwi Wakia, Nurul Wicaksono, Naufan Rasyid Witanto, Yuli Yudhi Ahmad Nazari Yulianto, Sigit Yusawinur Barella Yuspiani Yuspiani Zulfikah Nur Zulkarnaim