Indonesia Accounting Journal
Vol 2, No 1 (2020)

ANALISIS PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN UNTUK BELANJA PADA DINAS KESEHATAN KOTA MANADO

Motoh, Jefri Fanuel (Unknown)
Tinangon, Jantje J (Unknown)
Warongan, Jessy D. L (Unknown)



Article Info

Publish Date
24 Jan 2020

Abstract

Government Accounting Standards is an accounting standard established to increase transparency in the management of state finances so that the use of state finance becomes more targeted and avoids various kinds of government financial misuse. The benefits of applying accrual-based Government Accounting Standards certainly make it easier for the government to evaluate financial reports on government performance, especially on human resources. The purpose of this study was to determine for expenditure at the Manado City Health Office in accordance with the application of accrual-bassed Government Accounting Standards. The results of the study on the Manado City in Public Health Agency have carried out the implementation of Government Accounting Standards for expenditure (cost realization), and accrual-based regulations have been implemented in accordance with the regulation of the Minister of Home Affairs Number 64 of 2013.

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Journal Info

Abbrev

iaj

Publisher

Subject

Economics, Econometrics & Finance

Description

Indonesia Accounting Journal (IAJ) is double peer reviewed journal which published by Accounting Profession Program (or Program Studi Pendidikan Profesi Akuntansi-PPAk) of Economics and Business Faculty, Sam Ratulangi University. Indonesia Accounting Journal (IAJ) publishes articles which are not ...