ANALISIS PERLAKUAN AKUNTANSI PADA LAPORAN KINERJA INSTANSI BADAN PENDAPATAN DAERAH KABUPATEN SERANG

Authors

  • Dania Dania Institut teknologi dan bisnis Banten
  • Galih Sukma Winangun Institut teknologi dan bisnis Banten

DOI:

https://doi.org/10.46306/jbbe.v17i1.453

Keywords:

Instasi Pemerintah, Pendapatan Daerah, Government Institutions, Regional Income

Abstract

Government Agency Performance Report (LKIP) is a form of Government Agency accountability format which contains information regarding achievements and obstacles to implementing work plans. The aim of this research is to determine and analyze the suitability of the accounting treatment of regional levy receipts at the Serang Regency Regional Revenue Agency with Government Accounting Standards . The data was analyzed using quantitative methods by comparing regional agency performance reports with Government Accounting Standards (SAP) implemented in Serang Regency. The research results show that in the 2016-2021 RPJMD the Regional Revenue Agency has 4 (four) main performance indicators for regional revenue agencies, namely 1). Total Regional Income 2). Total Regional Original Income 3). Ratio of PAD to Regional Income 3). Community Satisfaction Survey Results (SKM)

References

Hans Kartikahadi dkk, (2016). Akuntansi Keuangan Berdasarkan SAK Berbasis IFRS Buku 1. Jakarta, Salemba Empat

Mardiasmo. 2013. Perpajakan Edisi Revisi.Yogyakarta: C.V ANDI

Undang Undang Nomor 32 tahun 2004 tentang pemerintah daerah

Undang-Undang Republik Indonesia Nomor 28 Tahun 2009 Tentang Pajak DaerahDan Retribusi Daerah

Laporan Kerja Instansi Pemerintah Pendapatan Daerah Kabupaten Serang

Published

2024-02-02

How to Cite

Dania, D., & Winangun, G. S. (2024). ANALISIS PERLAKUAN AKUNTANSI PADA LAPORAN KINERJA INSTANSI BADAN PENDAPATAN DAERAH KABUPATEN SERANG. Jurnal Bina Bangsa Ekonomika, 17(1), 796-802. https://doi.org/10.46306/jbbe.v17i1.453