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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TURNITIN ANALISIS PENDAPATAN BERBASIS KAS.pdf Download (987kB) | Preview |
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 |
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| 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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