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Penerapan Akuntansi Keungan Daerah

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  • SEMBIRING, RIZKY

Abstract

Akuntansi keuangan pemerintah daerah merupakan bagian dari akuntansi sektor publik yang mencatat, dan melaporkan semua transaksi yang berkaitan dengan keuangan daerah, yang di dalamnya termasuk bentuk kekayaan yang berhubungan dengan hak dan kewajiban. Teknologi informasi yang semakin pesat, telah mempengaruhi sistem pengelolaan data dan menjadi sebuah dukungan bagi sumber daya yang ada dalam sebuah organisasi atau perusahaan untuk membantu kinerja dan peran sumber daya manusia dalam menghadapi tantangan globalisasi karena dinamika kehidupan yang semakin modern. Penyusunan ini bertujuan untuk mengethui pelaporan keuangan di pemerintah daerah. Selain itu perlu juga untuk mengambil langkah apa yang tepat untuk penerapan dalam laporan keuangan pada suatu SKPD

Suggested Citation

  • Sembiring, Rizky, 2023. "Penerapan Akuntansi Keungan Daerah," OSF Preprints nuwjz, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:nuwjz
    DOI: 10.31219/osf.io/nuwjz
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