UNIVERSITAS BINA DARMA, UNIVERSITAS BINA DARMA (2022) Penerapan Pernyataan Standar Akuntansi Pemerintah NO. 8 Tentang Akuntansi Konstruksi Dalam Pengerjaan Pada Dinas PU dan Tata Ruang Kabupaten Banyuasin. Penerapan Pernyataan Standar Akuntansi Pemerintah NO. 8 Tentang Akuntansi Konstruksi Dalam Pengerjaan Pada Dinas PU dan Tata Ruang Kabupaten Banyuasin.
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Abstract
This research aims to determine how the application of Government Accounting Standart NO.8 about Construction Accounting in Progress at Dinas PU and Tata Ruang Kabupaten Banyuasin. The analysis technique used by the author during the compilation of this study used a qualitative descriptive technique method. Qualitative descriptive method is a method carried out by analyzing facts about the application of Government Accounting Standart No.8 about Construction Accounting in Progress carried out by the Department of Public Works and Spatial Planning of Banyuasin Regency based on past government regulations and from the results of the analysis the authors draw conclusion representing these problems. Dinas PU dan Tata Ruang Kabupaten Banyuasin has implemented four accounting aspects, namely Recognition, Measurement, Presentation of construction in accordance with the Government Accounting Standard No. 8 about Construction Accounting in Work based on the applicable Government Regulation (PP) No.71 of 2010.
| Item Type: | Article |
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| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Mr Edi Surya Negara |
| Date Deposited: | 21 Jun 2022 06:39 |
| Last Modified: | 21 Jun 2022 06:39 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/13979 |
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