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Menyusun Laporan Keuangan

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  • Khaerani, Siti Fadhilah

Abstract

Pengelolaan dan pelaporan keuangan harus mencerminkan adanya kemandirian entitas, yang berarti bahwa pemerintahan daerah sebagai entitas pelaporan dan entitas akuntansi dianggap sebagai unit yang mandiri dan mempunyai kewajiban untuk menyajikan laporan keuangan sehingga tidak terjadi kekacauan antar unit pemerintahan dalam pelaporan keuangan. Salah satu indikasi terpenuhinya asumsi ini adalah adanya entitas untuk menyusun anggaran dan melaksanakannya dengan tanggung jawab penuh. Entitas juga bertanggung jawab atas pengelolaan aset dan sumber daya di luar neraca untuk kepentingan yurisdiksi tugas pokoknya, termasuk atas kehilangan atau kerusakan aset dan sumber daya dimaksud, begitu juga dengan utang piutang yang terjadi akibat keputusan entitas, serta terlaksana atau tidaknya program dan kegiatan yang telah ditetapkan.

Suggested Citation

  • Khaerani, Siti Fadhilah, 2021. "Menyusun Laporan Keuangan," OSF Preprints j2c9b, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:j2c9b
    DOI: 10.31219/osf.io/j2c9b
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