Kojongian, Claudya
JURNAL RISET AKUNTANSI GOING CONCERN

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ANALISIS PERLAKUAN AKUNTANSI DAN PELAPORAN BELANJA BARANG DAN JASA PADA DINAS PEMBERDAYAAN PEREMPUAN DAN PERLINDUNGAN ANAK PROVINSI SULAWESI UTARA Kojongian, Claudya; Sabijono, Harijanto; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.03.20739.2018

Abstract

            The purpose of this study to Analyses the Accounting Treatment and the Goods and Service spending on Department of Empowerment of Women Employment and Protection of Children of North Sulawesi Province in accordance with applicable regulations. Accounting treatment is the treatment on goods and service include recognition, measurement, presentment, and disclosure. The purpose of this study to determine the accounting treatment on Department of Empowerment of Women Employment and Protection of Children of North Sulawesi Province. The methods used in this research is a qualitative descriptive. The results obtained that The Accounting Treatment of Goods and Service in Department of Empowerment of Women Employment and Protection of Children of North Sulawesi Province is already Accrual based and the reporting has been arranged in accordance with Minister of Home Affairs Regulations No. 64 of 2013 concerning Implementation of accrual Based Government Accounting Standards.Keyword: Analyses, Accounting treatment, Reporting, Goods and service spending