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All Journal International Journal of Supply Chain Management Paradoks : Jurnal Ilmu Ekonomi Jurnal Kesehatan dan Kesehatan Gigi Journal of International Multidisciplinary Research Holistik Analisis Nexus Journal of Scientific Interdisciplinary
Tuti Dharmawati
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Decision Sciences, Operations Research & Management Dentistry Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Public Health Social Sciences Transportation Other

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Journal : Journal of Scientific Interdisciplinary

 1 
Literature Study: Transparency and Accountability of Local Government Arfa Fachrulla; Sitti Namira Hasanuddin; Tuti Dharmawati
Journal of Scientific Interdisciplinary Vol. 1 No. 4 (2024)
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jsi1125

Abstract

This study examines the process of preparing financial statements for Regional Work Units (Regional Work Units, SKPD) using an accrual-based accounting approach in accordance with Government Regulation No. 71 of 2010. The discussion focuses on the complete accounting cycle, from the opening balance sheet to the final financial statements. The methodology used includes literature review and best practice analysis, using illustrative data. The results emphasize the importance of a comprehensive understanding of the SKPD accounting cycle to produce accurate financial statements that adhere to established standards. Furthermore, this study reviews existing literature on transparency and accountability in local governments, identifies challenges and opportunities, and offers recommendations to enhance these aspects. By understanding the accrual-based accounting process and advancing transparency and accountability efforts, it is expected that local government financial statements will become more meaningful, reliable, and supportive of better decision-making processes for stakeholders.
Literature Review: Accounting For Assets and Liabilities In Local Government Financial Statements niken, Niken Yulistika; Tuti Dharmawati
Journal of Scientific Interdisciplinary Vol. 1 No. 4 (2024)
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jimr1133

Abstract

This study's objective is to help us comprehend how assets and liabilities are categorized and journalized in local government financial reports. Using a qualitative methodology, this study gathers data by reviewing existing literature. Data is collected by tracing and examining information or results from multiple sources, including books, proposals, articles, and relevant journals. The information gathered was then analyzed and arranged systematically, both from internal and external sources. Systematically, both from internal and external sources, and then described in the form of a narrative. In a narrative format. Based on the results of the literature study review, it can be concluded that all the sources analyzed agreed that assets and liabilities assets and liabilities must be clearly classified based on certain categories, such as current assets, fixed assets, current liabilities, and non-current liabilities followed by appropriate accounting journaling, and with appropriate accounting journaling, which reflects the transactions that have occurred and ensures that the declaration of finances occur and ensure that the declaration of finances reflect the true financial condition financial condition.
Co-Authors Abbas, Nasution Aisya, Nur Andi Baso Makkawaru Arfa Fachrulla Ayu Puspita Rini Azwan Hepriansyah Burhanuddin Fitriyani Hasbudin Hasbudin Ika Maya Sari Inten Sri Mulyani Merry Erfiani niken, Niken Yulistika Nurul Syarfat Prayoga Ridha Faizal Rauly Ramadhani Usman Riska Latifa Alauddin Nur Sitti Namira Hasanuddin Sri Ardita Vitara Sartono Farihu Ulvy Restiana Parintak Wa Ode Aprisilia Z.A Wa Ode Muhardiana Welliam, Desih Wulandari Pryangan