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All Journal ILMU KELAUTAN: Indonesian Journal of Marine Sciences Agrointek Jurnal Teknologi Agro-Industri Berdikari: Jurnal Pengabdian Masyarakat Indonesia Share : Journal of Service Learning Jurnal Sosial Ekonomi Kelautan dan Perikanan Jurnal Teknologi Pertanian Andalas Bilancia : Jurnal Ilmiah Akuntansi Jurnal Riset Akuntansi Politala Jurnal Humaniora Teknologi Jurnal Humaniora Teknologi International Journal of Research in Vocational Studies (IJRVOCAS)
Mufrida Zein
Politeknik Negeri Tanah Laut
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mechanical Engineering Social Sciences Other

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Journal : Jurnal Riset Akuntansi Politala

 1 
PERLAKUAN AKUNTANSI ASET TETAP TERHADAP LAPORAN KEUANGAN DESA DENGAN METODE AKRUAL PADA KANTOR DESA PANJARATAN KECAMATAN PELAIHARI KABUPATEN TANAH LAUT PERIODE 2017-2019 Yuli Fitriyani; Mufrida Zein; Jevry Jevry
Jurnal Riset Akuntansi Politala Vol 6 No 1 (2023): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v6i1.128

Abstract

Accounting plays an important role in financial reports and one of them is fixed assets. The recording and management of fixed assets is disclosed in the government's financial reports, especially in Panjaratan Village. This research was conducted to determine whether there is conformity in the accounting treatment of the fixed assets of the Panjaratan Village office with the Government Accounting Standards (SAP) based on Government Regulation (PP) No. 71 of 2010 and find out the suitability between village fixed asset management and Minister of Home Affairs Regulation No. 01 of 2016. The method the researcher uses is a qualitative descriptive method by comparing the main accrual-based theories with the conditions that occur at the Panjaratan Village office as seen from the report financial period 2017-2019. The results obtained from this study are the recording of fixed asset transactions, the application of government accounting standards and the disclosure of fixed assets at the Panjaratan Village office in general are in accordance with Government Accounting Standards as well as the management of Panjaratan village assets which are also in accordance with Permendaggri No 01 of 2016.
ANALISIS TREND PERKEMBANGAN PENDAPATAN PEMERINTAH DAERAH KABUPATEN TANAH LAUT TAHUN 2014-2018 Mufrida Zein; Eni Suasri
Jurnal Riset Akuntansi Politala Vol 5 No 2 (2022): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v5i2.138

Abstract

Regional government revenues consist of several sources, namely regional original revenue funds, balancing funds, and other legal regional income funds. This study uses trend analysis using the percentage method to estimate regional income based on data for 2014-2018. The purpose of this study is to present an overview of the development of regional income in Tanah Laut Regency therefore it can assist the government in realizing a transparent process. Calculations of regional income sources share the revenue of the Tanah Laut district government with a very low trend in 2015. This is due to a deficit in 2015 since the income received is lower than the government's spending. In 2018 there was a Regional Entry with a very large trend. This is since in 2018 there was a surplus, due to greater income than the government's spending.  
Co-Authors Adzani Ghani Ilmannafian Agung Nugroho Agus Indarjo Agus Indarjo Almira Ulimaz Anton Kuswoyo Artu Aru Asriadi Ayu Tri Fatma Ema Lestari Gazali Salim Ghalih, Muhammad GS , Achmad Daengs Jesi Yardani Jevry Jevry Luthfina Ariyani Luthfina Ariyani Mariatul Kiptiah Marlia Adriana Mega Putri Diyani Meldayanoor Muhammad Fajar Muhammad Firdaus Muhammad Indra Darmawan Nabila Nasrul Novella Aruna Nugraeni, Christine Dyta Nurmalina, Radna Nuryati Nuryati Permana Ari Soejarwo Permana Ari Soejarwo Rezkyana Rina Pebriana Rininda, Bella Puspita Rita Rita Rukisah, Rukisah Rusli Rusuminto Syahyuniar Siti Fitriani Stephanie Bija Suriyanti Susiyanti Susiyanti Titik Wijayati Titis Linangsari Tri Atmini Rahayu Yen Thi Hong Pham Yuli Fitriyani Yuliana Ningsih