ANALISIS PENERAPAN CATATAN ATAS LAPORAN KEUANGAN UNTUK LAPORAN REALISASI ANGGARAN BERDASARKAN PSAP NO 04 PADA DINAS KEHUTANAN KABUPATEN KETAPANG
Abstract
The analysis shows that in the preparation and presentation of financial statements Ketapang District Forestry Office as a whole is still not fully in accordance with Government Accounting Standard (PSAP) No. 04 of the Notes to the Financial Statements which have never presents obstacles and constraints encountered in the achievement of performance targets, not to disclose information required by Statement of Governmental Accounting Standards that is not presented in the cover sheet financial statements and the absence of additional information necessary for fair presentation is not presented the cover sheet financial statements. Factors that cause is not incompatibility PSAP application No. 04 that the finance officer not contain financial statements educational background in accounting and lack of socialization regarding PSAP No. 04 by the related parties.
Keywords : Notes to the Financial Statements, PP 71 in 2010, and PSAP No. 04
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