Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Infestasi

MENYIBAK PENYEBAB KETERLAMBATAN PENYELESAIAN LAPORAN KEUANGAN (Studi Kasus pada BKM Bunul Rejo Kota Malang) Y. Yuliati; Made Sudarma; Ari Kamayanti
InFestasi Vol 11, No 2 (2015): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v11i2.1134

Abstract

The background of this research is the high level of delays to complete the financial report which have an impact on the audit process delays and cycle BKM, cause a problem in acquiring fund’s process from APBN and APBD. To explore the understanding of the actors from his experience directly involved in the financial reporting as well as to uncover the reality behind the making of financial reports, case studies are used as an approach to the paradigm intepretif. The results of the analysis from the main informant’s experience, we find that the main problem of financial report’s delay due to internal and external causes which coming from BKM itself. The three main parties were the source of the cause of the delay, namely the preparers of financial statements, the builder and the users of the financial statements.
Co-Authors A. A. K. Oka Sudana A.A Ngurah Narendra A.A Raka Novi Aristi Adi Darmawan Ervanto Adinata Mas Pratama Aggry Saputra Aggry Saputra Agus Aan Jiwa Permana Agus Dharma Ahmad Catur Widyatmoko Ajeng Anandra Anak Agung Kompiang Oka Sudana Anak Agung Ngurah Prawira Yudha Andrew Sumichan Andrew Sumichan Ari Kamayanti Ariyady Kurniawan Muchsin Asri Prameshwari Casya Nova Nitali Ginting Charolina Devi Oktaviana Soleman Charolina Devi Oktaviana Soleman Dandy Pramana Hostiadi Darma Kotama, I Nyoman Darma Putra Dea Novim Kartikasari Dewa Ayu Putri Wulandari Dewa Made Wiharta Dima Nurfitri Apriani Dita Rizky Prahayuningtyas Duman Care Khrisne Erwin Saraswati Faraz Muhammad Aulia Fauziah, Farah Ferry Angga Irawan Gde Brahupadhya Subiksa Hanif Prio Ariantono Hardi yusa Hisyam Rahmawan Suharno Hisyam Rahmawan Suharno I Dewa Made Krisnayana I Dewa Nyoman Anom Manuaba I Dewa Nyoman Anom Manuaba I Gede Abi Yodita Utama I Gede Adnyana I Gede Harsemadi I Gede Herry Juniartha I Gede Sujana Eka Putra I Gede Totok Suryawan I Gede Wira Darma I Gst Agung Alit Wismaya I Gusti Agung Gede Mega Perbawa I Gusti Agung Indrawan I Gusti Agung Komang Diafari Djuni Hartawan I Gusti Kade Harta Kesuma Wijaya I Gusti Made Panji Indrawinatha I Gusti Ngurah Adhy Pradhana I Gusti Ngurah Agung Jaya Sasmita I Gusti Ngurah Agung Surya Mahendra I Gusti Ngurah Agung Surya Mahendra I Gusti Ngurah Gede Agung Suniantara I Gusti Ngurah Rai Dharma Widhura I Gusti Rai Agung Sugiartha I Kadek Arya Wiratama I Kadek Dwi Gandika Supartha I Kadek Sastrawan I Kadek Yuda Setiadi I ketut Gede Darma Putra I Komang Yogi Sutrisna I Made Adi Bhaskara I Made Arsa Suyadnya I Made Artawan I Made Budi Sentana I Made Dwi Ardiada I Made Dwi Jendra Sulastra I Made Gede Yudiana I Made Gede Yudiyana I Made Oka Widyantara I Made Sukarsa I Made Sukarsa I N Satya Kumara I Nyoman Adi Putra I Nyoman Gunantara I Nyoman Putu Suwindra I Putu Adi Pradnyana Wibawa I Putu Agung Bayupati I Putu Agus Eka Darma Udayana I Putu Agus Eka Darma Udayana, I Putu Agus Eka I Putu Agus Priska Suryana I Putu Alit Putra Yudha I Putu Arya Putrawan I Putu Astya Prayudha I Putu Gd Sukenada Andisana I Putu Oka Wisnawa I Putu Putra Diyastama I Putu Putrayana Wardana I Putu Sugi Almantara I Putu Warma Putra I Wayan Agus Surya Darma I Wayan Eka Krisna Putra I Wayan Suarna Ida Ayu Dwi Giriantari Ida Ayu Listia Dewi Ida Ayu Putu Febri Imawati Ida Bagus A. Swamardika Ida Bagus Agung Eka Mandala Putra Ida Bagus Dwijaya Kesuma Ida Bagus Gede Manuaba Ida Bagus Gede Widnyana Putra Ida Bagus Leo Mahadya Suta Ida Bagus Leo Mahadya Suta Ida Bagus Leo Mahadya Suta Ida Bagus Surya Paramarta IGAM Yoga Mahaputra Irvan Dinda Prakoso Irwansyah Cahya Irwansyah Cahya Adha L Iskandar, Adi Panca Saputra Isnan Murdiansyah IW Dani Pranata Jauzaa Maylia Suhendro Josep Geas Sapalatua Kadek Ary Budi Permana Kadek Ary Budi Permana Kadek Ary Budi Permana Kadek Ary Budi Permana Kheri Arionadi Shobirin Komang Agus Putra Kardiyasa Komang Ayu Triana Indah Komang Budiarta Komang Budiarta Komang Budiarta Komang Isabella Anasthasia Komang Nova Artawan Komang Oka Saputra Komang Sri Utami Lanang Bagus Amertha Lanang Bagus Amertha Lie Jasa Linawati Linawati Luh Gede Putri Suardani Luh Ria Atmarani M. Azman Maricar Made Dinda Pradnya Pramita Made Dinda Pradnya Pramita Made Pasek Agus Ariawan Made Pradnyana Ambara, Made Pradnyana Made Sri Indradewi Adnyana Manuh Artana Michael Tanduk Langi Londong Allo Minho Jo Minho Jo Minho Jo Muhammad Ridwan Satrio Murpratiwi, Santi Ika Naser Jawas Nengah Widiangga Gautama Ni Ketut Novia Nilasari Ni Komang Sri Julyantari Ni Komang Sukri Antariani Ni Luh Gede Pivin Suwirmayanti, S.Kom, MT, Ni Luh Gede Pivin Ni Luh Ratniasih, Ni Luh Ni Made Ananda Putri Pratiwi Ni Made Ari Lestari Ni Made Dwi Antari Ni Putu Sutramiani Ni Wayan Lusiani Ni Wayan Sri Ariyani Nurkholis - Nyoman Gede Yudiarta Nyoman Paramaita Nyoman Pramaita Nyoman Putra Sastra Nyoman Swastika Dharma Pande Made Sutawan Philipus Novenando Mamang Weking Purwania Ida Bagus Gede Putri Sintya Dewi Putri Suardani Putu Agung Ananta Wijaya Putu Angelina Widya Putu Arya Mertasana Putu Bagus Satria Paramartha Putu Risanti Iswardani Putu Wirya Kastawan R. Sapto Hendri Boedi Soesatyo Reni Surmayanti Ricky Aurelius Nutanto Diaz, Ricky Aurelius Rifky Lana Rahardian Risky Aswi R, Risky Rizky Muharram Julyanto Roekhudin, Roekhudin Rukmi Sari Hartati Rukmi Sari Hartati Tria Hikmah Fratiwi Vony Wahyunurani Wahyudin Wahyudin Wayan Gede Ariastina Wikan Pradnya Dana, Gde Y. Yuliati Yogiswara Dharma Putra Yogiswara Dharma Putra Yoni Yogiswara Yudhistira Bayu Perkasa Zulfachmi, Zulfachmi