UI - Skripsi Membership :: Kembali

UI - Skripsi Membership :: Kembali

Analisis penyajian laporan keuangan pemerintah pusat : studi banding antar lima negara (Afrika Selatan, Amerika Serikat, Australia, Indonesia dan Selandia Baru) = Analysis of presentation of central government financial statements : comparative study of five countries (South Africa, United States, Australia, Indonesia and New Zealand)

Melinda Agustina; Dwi Martani, supervisor; Eko Wisnu Warsitosunu, examiner; Sonya Oktaviana, examiner (Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2016)

 Abstrak

[ABSTRAK
Skripsi ini membahas tentang penyajian laporan keuangan pemerintah pusat dengan
studi banding pada 5 negara, yaitu Afrika Selatan, Amerika Serikat, Australia,
Selandia Baru, dan Indonesia sebagai objek utama penelitian. Penelitian ini adalah
penelitian kualitatif deskriptif. Penelitian ini dilakukan dengan melihat komponen
laporan keuangan pemerintah di masing-masing negara dan membandingkannya
dengan IPSAS serta membandingkan antara GFS dengan komponen dalam laporan
keuangan seperti pengklasifikasian pendapatan, beban, aset, liabiltias dan belanja
fungsional. Hasil dari penelitian ini mengungkapkan bahwa penyajian laporan
keuangan pemerintah Indonesia sudah cukup baik jika dibandingkan dengan negara
lain dan standar Internasional, namun diperlukan peningkatan dalam beberapa hal
seperti kelengkapan standar akuntansi keuangan dan penyajian informasi nonkeuangan.
ABSTRACT
The focus of this study is to analyze the presentation of central government financial
statements in 5 countries, which are South Africa, United States, Australia, New
Zealand, and Indonesia as a main object of this study. This research is qualitative
descriptive. This research was conducted by analyzing the component of
government financial statement in each country and comparing them with IPSAS
and also comparing GFS with components in financial statements, such as
classification of revenue, expense, asset, liabilities, and expenditure. The result of
this research revealed that the presentation of Indonesian central government
financial statements is quite good compared to others and International standard,
but still needs some improvements on several things, such as financial accounting
standard and presentation of non-financial information.;The focus of this study is to analyze the presentation of central government financial
statements in 5 countries, which are South Africa, United States, Australia, New
Zealand, and Indonesia as a main object of this study. This research is qualitative
descriptive. This research was conducted by analyzing the component of
government financial statement in each country and comparing them with IPSAS
and also comparing GFS with components in financial statements, such as
classification of revenue, expense, asset, liabilities, and expenditure. The result of
this research revealed that the presentation of Indonesian central government
financial statements is quite good compared to others and International standard,
but still needs some improvements on several things, such as financial accounting
standard and presentation of non-financial information., The focus of this study is to analyze the presentation of central government financial
statements in 5 countries, which are South Africa, United States, Australia, New
Zealand, and Indonesia as a main object of this study. This research is qualitative
descriptive. This research was conducted by analyzing the component of
government financial statement in each country and comparing them with IPSAS
and also comparing GFS with components in financial statements, such as
classification of revenue, expense, asset, liabilities, and expenditure. The result of
this research revealed that the presentation of Indonesian central government
financial statements is quite good compared to others and International standard,
but still needs some improvements on several things, such as financial accounting
standard and presentation of non-financial information.]

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 Metadata

Jenis Koleksi : UI - Skripsi Membership
No. Panggil : S62281
Entri utama-Nama orang :
Entri tambahan-Nama orang :
Entri tambahan-Nama badan :
Program Studi :
Subjek :
Penerbitan : [Place of publication not identified]: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2016
Bahasa : ind
Sumber Pengatalogan : LibUI ind rda
Tipe Konten : text
Tipe Media : unmediated ; computer
Tipe Carrier : volume ; online resource
Deskripsi Fisik : xii, 82 pages : illustration ; 30 cm + Appendix
Naskah Ringkas :
Lembaga Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI, Lantai 3
  • Ketersediaan
  • Ulasan
  • Sampul
No. Panggil No. Barkod Ketersediaan
S62281 14-17-391735141 TERSEDIA
Ulasan:
Tidak ada ulasan pada koleksi ini: 20421481
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