Jurnal Bina Bangsa Ekonomika
Vol. 17 No. 1 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)

ANALISIS PERLAKUAN AKUNTANSI PADA LAPORAN KINERJA INSTANSI BADAN PENDAPATAN DAERAH KABUPATEN SERANG

Dania Dania (Institut teknologi dan bisnis Banten)
Galih Sukma Winangun (Institut teknologi dan bisnis Banten)



Article Info

Publish Date
02 Feb 2024

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)

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Journal Info

Abbrev

jbbe

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Bina Bangsa Ekonomika (JBBE) teregistrasi dengan nomor p-ISSN: 2087-040X dan e-ISSN: 2721-7213. Merupakan Jurnal yang berisi artikel-artikel ilmiah yang meliputi bidang-bidang Ekonomi, Manajemen, dan Akuntansi yang dikelola oleh Lembaga Penelitian dan Pengabdian pada Masyarakat (LP2M) ...