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Penyusunan Laporan Keuangan Berbasis Akrual Dengan Menggunakan Aplikasi Microsoft Excel (Studi Kasus Pada Badan Pemberdayaan Masyarakat, Perempuan dan Keluarga Berencana (BPMP&KB) Kota Payakumbuh)

Authors: Sundesri, Yoze;

Penyusunan Laporan Keuangan Berbasis Akrual Dengan Menggunakan Aplikasi Microsoft Excel (Studi Kasus Pada Badan Pemberdayaan Masyarakat, Perempuan dan Keluarga Berencana (BPMP&KB) Kota Payakumbuh)

Abstract

Laporan keuangan merupakan bentuk pertanggungjawaban pengelolaan keuangan pemerintah sebagai wujud dari transparansi dan akuntabilitas. Sesuai PP No. 71 Tahun 2010, pada tahun 2015 Pemerintah Daerah harus menyusun laporan keuangan berbasis akrual. Penelitian ini bertujuan untuk menyusun Laporan Keuangan Berbasis Akrual pada Badan Pemberdayaan Masyarakat, Perempuan dan Keluarga Berencana Kota Payakumbuh. Jenis Penelitian yang dilakukan oleh penulis adalah penelitian deskriptif kualitatif dengan mengambil objek pada Badan Pemberdayaan Masyarakat, Perempuan dan Keluarga Berencana Kota Payakumbuh dengan menggunakan data primer dan data sekunder. Pengumpulan data dalam penelitian ini dengan cara observasi, wawancara dan dokumentasi. Penyusunan laporan keuangan yang biasanya dilakukan pada Badan Pemberdayaan Masyarakat, Perempuan dan Keluarga Berencana Kota Payakumbuh masih menggunakan cara manual dan dalam penelitian ini penulis menggunakan formula yang ada dalam aplikasi Microsoft Excel sehingga dapat membantu memudahkan penyusunan laporan keuangan. Kata kunci : laporan keuangan, akrual dan microsoft excel.

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Indonesia
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HG Finance

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  • citations
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    Average
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citations
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
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