Dharma, Fitra (2021) Similarity Report ANALISIS PENDAPATAN BERBASIS KAS DAN BERBASIS AKRUAL DALAM LAPOR AN KEUANGAN PEMERINTAH DAERAH. Fakultas Ekonomi dan Bisnis, http://jurnal.feb.unila.ac.id/index.php/jak.

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Abstract

This study aims to examine cash basis income (LRA-income) and accrual basis income (LO-income) in the financial statement of provincial governments in Indonesia. The sample in this study used 33 provinces in Indonesia within a period of 10 years from 2010-2019. The results of this study indicate that there is a significant difference in the increase in the total income of LRA-LRA and LRA-LO in provincial LKPD in Indonesia before and after the application of accrual based SAP. There is a significant difference in the increase in local revenue of LRA-LRA and LRA-LO in provincial LKPD in Indonesia before and after the application of accrual-based SAP. There is a significant difference in the increase in local taxes LRA-LRA and LRA-LO in provincial LKPD in Indonesia before and after the application of accrual-based SAP. There is a significant difference in the decrease in regional levies LRA-LRA and LRA-LO in provincial LKPD in Indonesia before and after the application of accrual-based SAP

Item Type: Other
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: DR Fitra dharma
Date Deposited: 06 Feb 2023 07:25
Last Modified: 06 Feb 2023 07:25
URI: http://repository.lppm.unila.ac.id/id/eprint/48295

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