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- W2606551805 abstract "Penelitian ini bertujuan untuk mengevaluasi penerapan Standar Akuntansi Pemerintahan Berbasis Akrual Pada Akun Piutang dan mengetahui masalah-masalah terkait piutang bukan pajak pada Ditjen Minerba. Penelitian ini merupakan jenis penelitian kualitatif deskriptif dengan pendekatan studi kasus. Data dalam penelitian ini dikumpulkan melalui wawancara dan observasi dokumen. Hasil penelitian menunjukkan bahwa Ditjen Minerba telah menerapkan Standar Akuntansi Pemerintahan Berbasis Akrual pada Akun Piutang namun angka yang tersaji pada laporan keuangan belum dapat diyakini kewajarannya. Masalah-masalah terkait piutang bukan pajak pada Ditjen Minerba yaitu, sumber daya manusia yang terbatas, belum memiliki SOP penatausahaan piutang, belum adanya sistem informasi yang terintegrasi, dan kurangnya monitoring dan pengawasan atas piutang bukan pajak. The purpose of study is evaluating of implementation the accrual basis for government accounting standard on receivable account and finding the problems about non-tax receivables on Directorate General of Mineral and Coal. The type of study is descriptive qualitative by approaching a case study. Data of study is gathered by interview and observe documents. The result of study show that Directorate General of Mineral and Coal has implemented the accrual basis for government accounting standard on receivable account but the data of financial statement is not proper to be assure. There are problems about non-tax receivable on Directorate General of Mineral and Coal, such as limition of human resources, standard operating procedure of receivable administration is still not assigned, information system is not integrated, and lack of monitoring and controlling of non-tax receivable account." @default.
- W2606551805 created "2017-04-28" @default.
- W2606551805 creator A5050811376 @default.
- W2606551805 creator A5087103224 @default.
- W2606551805 date "2016-01-01" @default.
- W2606551805 modified "2023-09-25" @default.
- W2606551805 title "EVALUASI PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL PADA AKUN PIUTANG (STUDI DI KEMENTERIAN ENERGI DAN SUMBER DAYA MINERAL 2015)" @default.
- W2606551805 hasPublicationYear "2016" @default.
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