Galih Sukma Winangun
Institut teknologi dan bisnis Banten

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ANALISIS PERLAKUAN AKUNTANSI PADA LAPORAN KINERJA INSTANSI BADAN PENDAPATAN DAERAH KABUPATEN SERANG Dania Dania; Galih Sukma Winangun
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 1 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i1.453

Abstract

Government Agency Performance Report (LKIP) is a form of Government Agency accountability format which contains information regarding achievements and obstacles to implementing work plans. The aim of this research is to determine and analyze the suitability of the accounting treatment of regional levy receipts at the Serang Regency Regional Revenue Agency with Government Accounting Standards . The data was analyzed using quantitative methods by comparing regional agency performance reports with Government Accounting Standards (SAP) implemented in Serang Regency. The research results show that in the 2016-2021 RPJMD the Regional Revenue Agency has 4 (four) main performance indicators for regional revenue agencies, namely 1). Total Regional Income 2). Total Regional Original Income 3). Ratio of PAD to Regional Income 3). Community Satisfaction Survey Results (SKM)