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All Journal Ekobisman : Jurnal Ekonomi Bisnis Manajemen
Fitri Ariesta Susilo, Ghina
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Economics, Econometrics & Finance Social Sciences

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EVALUASI PENGGUNAAN SISTEM AKUNTANSI INSTANSI BERBASIS AKRUAL (SAIBA) DI PENGADILAN NEGERI MUNGKID Nurlaila, Afifah; Fitri Ariesta Susilo, Ghina
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol 5 No 3 (2021): APRIL
Publisher : SEKOLAH PASCASARJANA PRESS

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Abstract

This study aims to evaluate the accrual-based institutional accounting system (SAIBA) in the Mungkid District Court. The research method is qualitative research with descriptive research method. Data collection techniques in this study used interview, documentation and observation techniques. The results of the study revealed that the Mungkid District Court in preparing financial reports has use an accrual-based institutional accounting system (SAIBA) starting in 2015. In implementing SAIBA, the District Court of Mungkid complies with Government Regulation No. 71 of 2010 concerning government accounting standards.
EVALUASI PENGGUNAAN SISTEM AKUNTANSI INSTANSI BERBASIS AKRUAL (SAIBA) DI PENGADILAN NEGERI MUNGKID Nurlaila, Afifah; Fitri Ariesta Susilo, Ghina
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 5 No. 3 (2021): APRIL
Publisher : SEKOLAH PASCASARJANA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to evaluate the accrual-based institutional accounting system (SAIBA) in the Mungkid District Court. The research method is qualitative research with descriptive research method. Data collection techniques in this study used interview, documentation and observation techniques. The results of the study revealed that the Mungkid District Court in preparing financial reports has use an accrual-based institutional accounting system (SAIBA) starting in 2015. In implementing SAIBA, the District Court of Mungkid complies with Government Regulation No. 71 of 2010 concerning government accounting standards.
Co-Authors Nurlaila, Afifah