ANALISIS PENCATATAN DAN PELAPORAN KEUANGAN PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) PADA DINAS KELAUTAN DAN PERIKANAN PROVINSI SULAWESI UTARA
Abstract: Financial recording
and reporting are very important in a company. SKPD is works unit of the region
government in the capacity of budged user/commodity user. Each and every region
work unit provide information about financial recording and reporting. In this
study the object taken at Department of Marine and Fishery of North Sulawesi
Province. This study aims to show how
financial recording and reporting appropriate with government regulation number
71 yaer 2010 cornerning governmental
accounting standard ang internal affairs minister regulation number 57 year
2007 concerning regional financial management and to identify constraint which
is faced by department of marine and fishery of north Sulawesi province. The
research method used is qualitative method by collecting financial report,
general overview of the company, and analyze financial recording and reporting.
The results showed that the financial recording and reporting the Department of
Marine and Fishery of North Sulawesi Province is not in accordance with the
regulation No. 71 year 2010 concerning Governmental Accounting Standards for
the presentation are not included Cash Flow Statement, Statement of Changes
Equity, Statement of Changes in Balance Budget Surplus, and operational
reports.
Penulis: Anggi Kartika Kumaat,
Jenny Morasa, Meily Y. B. Kalalo
Kode Jurnal: jpakuntansidd150672
