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Journal : Jurnal Ekonomi, Akuntansi dan Perpajakan

Studi Literatur: Implementasi Teori Akuntansi Pada Laporan Keuangan Sektor Publik Annisa Handayani; Juanda Maulana; Putri Kemala Dewi Lubis
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 2 (2024): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i2.100

Abstract

Developing accounting theory is very important in making financial reports. Accounting theory is an arrangement of concepts, definitions and propositions that presents a systematic picture of accounting phenomena, as well as explaining the relationships between variables in the accounting structure. This research uses qualitative research methods. The data collection technique uses secondary data which is carried out by literature review and literature study. The results of this study state that the benefits of public sector accounting are indeed very important in preparing financial reports with standard account classifications, recording and journaling procedures that are in accordance with the business circulation of public sector organizations including interpretation, treasury and accounting reports. The standards belonging to public sector financial accounting have been created and developed accordingly according to internationally accepted standards to achieve stable and comparable accounting functionality for all countries or jurisdictions.
Co-Authors ,Esyha Nur Azizah Agnes Avenia Barus Aidil Anwar Ritonga Alawi Parkindungan Hasibuan Anggi Emalia Putri ANNISA HANDAYANI Aulia Nurfitriana Belliyani Br Bangun Br Tarigan, Eli Agustina Cah Dayani Saragih Charles Fransiscus Ambarita Cindy F Waruwu Defi Seftiana Deyan Andini Zam Zam Nasution Deyren Firmansyah Dicky Effendi Eka Valentina Manurung Elisabeth Fitryany Manik Elisabeth Saida Silaban Eliza Handayani Lubis Elrisa Marsanda Br Ginting Elsa Aurel Agustine Situmorang Elsa Situmorang Endang Endang Enjel Elfrida Purba Enwanda Nia Monika Br Sinaga Era Mustika Ginting Erli Dayinati Erni Susilawati Purba Esyha Nur Azizah Evi Suryani Harahap Eza Syahbana Fajar Agung Leksmana Fani Magdalena Girsang Febri Br Hutabarat Fera Daniaty Nababan Fidia Wati Fitri Novi Yanti Munthe Fitri Rahmadani Gey Des Four Munte Harrington B. Silaban Hwan Daniel Ibersina Br Ginting Iin Sintia Iqbal Syahputra Ira Meilani Sipahutar Ira Sukma Panggabean Ismi Hasanah Jan Moris Saragih Jelita Simanungkalit Jeni Sinurat Juanda Maulana Juli Kristabel Sinaga Karin Sarah Angelina Siahaan Khairani Alawiyah Matondang Kiki Pramana Kristin Margaretha Simarmata Lenti Susana Saragih Limbong, Nikasyah Liston Rivaldo Sitorus Lola br Ginting Lola Vitaloka Simanjuntak LumbanBatu, Selfiana Lussyana Karolina Sidebang Lusyana Sidebang Maria Audina Rumapea Maria Olivia Pasaribu Maya Tanjung Maya Wulandari Mery Kristiani Susanti Simanjuntak Muhamad Abdul Zabar Muhammad Aldi Akbar Nova Romadiyah Novita Sari Br Kaban NUR HAMIDAH Nurul Pratiwi Oktania, Ainur Pardede, Ronaldo Penus Sinurat Pitri Aulia Usman Lubis Putri Damayanti Saragih Putri Marito Pane Putri Rahmadani Nasution Putri Titin Sianturi Putri Yohana L Tobing Rahmadi Idris Pasaribu Regita Amelia Ricky Louis Naibaho Rinaldi Rinaldi Roma Sihol Marito Sitompul Rossy Pratiwi Sihombing Rossy Pratiwy Sihombing Sabilah Hidayati Sabrina Yolanda Br Nainggolan Santi Melati Silalahi Sarah Bakara Sarah Lilya saragih Selviana Nasution Sernanda Putri Darma Shakira Alaya Sharma Juliana Silaban Sheryl Valencia Pangaribuan Sophia Hanum Sri Wulandari Tarigan Suhendra Suhendra Tamaria br. Sidebang Teresia Reginanta Ginting Tina Angelia Tinti Sriyani Uswatul Akmalia Vito Rogantina Nababan Yefoni Valentina Banjar Yemima Eleonore Nadapdap Yesha Artika Galy Yochi Cristhofen Laia Yulianti Lubis