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Lili Indrawati
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ABSTRAK
Accrual Government Accounting Standards (SAP) is a government accounting standard that records and acknowledges transaction, at the time the contract of transaction occur, regardless of the receipts or payment of cash and cash equivalents. The issuence of Government Regulation (PP) no 71 year 2010 concerning SAP revising PP 24 year 2005 concerning SAP, hence both central government and also regional are obliged to apply accrual based accounting during accounting and preparation of financial report. ...
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Bandung: Jurusan Akuntansi Politeknik Negeri Bandung, 2018
330 EKSP 10:1 (2018)
Artikel Jurnal Universitas Indonesia Library