Analisis Penerapan Stamdar Akuntansi Pemerintahan Di Kantor Imigrasi Kelas II Tanjung Balai Karimun

Dahriansyah, Andri (2019) Analisis Penerapan Stamdar Akuntansi Pemerintahan Di Kantor Imigrasi Kelas II Tanjung Balai Karimun. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study is to determine the application of Government Accounting made by the Tanjung Balai Karimun Class II Immigration Office in accordance with The prevailing Government Accounting Standards namely PP No.71 of 2010. For the problems encountered, the authors attempt to obtain data which has been presented by the Tanjung Balai Karimun Class II Immigration Office. Data type used in this research are Primary Data and Secondary Data. Data Primary obtained directly from the results of interviews with administrators of the Immigration Office Class II Tanjung Balai Karimun. Whereas Secondary Data obtained through written documents that have been compiled by the Tanjung Class II Immigration Office Karimun Hall consists of Budget Realization Reports, Balance Sheet, Reports Operational and Statement of Changes in Equity. Data collection techniques through interview and documentation stage. The analysis used in this study is a descriptive method. From the results of research that has been done on the accounting process dam government also financial reports at the Tanjung Balai Class II Immigration office Karimun is not in accordance with applicable Government Accounting Standards.

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