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Nuridha Matiin
Sekolah Tinggi Ilmu Ekonomi Nusantara, Sangatta
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

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Analisis Penerapan SAP Nomor 1 Tahun 2016 dan PSAK Nomor 1 Tahun 2013 tentang Penyajian Laporan Keuangan pada Badan Penelitian dan Pengembangan Kabupaten Kutai Timur Sumardi Sumardi; Nuridha Matiin; Juwita Aprillia
Jurnal EKSIS Vol. 18 No. 1 (2022): APRIL
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v18i1.297

Abstract

The presentation of financial statements is carried out on Balitbang Kutim there is no empirical research to see the suitability applied in the agency based on SAP Number 1 of 2016 and PSAK Number 1 of 2013. This study's objective is to find out how SAP Number 1 of 2016 and PSAK Number 1 of 2013 are implemented on the Office of the Research and Development Agency of East Kutai in presenting their financial statements for the period 2015 to 2019. This research uses a qualitative descriptive approach, namely by describing or describing the financial that has been collected as is the application of Government Accounting Standards (SAP) Number 1 of 2016 and PSAK Number 1 of 2013 concerning the presentation of financial statements.
Co-Authors Juwita Aprillia Sumardi Sumardi