Skripsi
KESIAPAN PEMERINTAH KOTA PALEMBANG DI DALAM PENERAPAN AKUNTANSI DOUBLE ENTRY (DOUBLE ENTRY BOOKKEEPING)
The objectives of this research are (1) to examine Palembang municipality preparation of implementing double entry accounting system, and (2) to examine its obstructions in implementing this new model of accounting system. Research finding has shown that palembang municipality is still using single entry accounting system in its financial statement recording though the beginning of governmental rules for double entry accounting system implementation has been declared since 2002 by an internal affairs minister statement number 29. This research observes various preparations of palembang municipality efforts to obey government rules, such its human resources, information and technology (11) and infrastructure. In fact, the preparation shows for only its IT and Infrastructure, but not for human resources. The lack of human resouces preparation is caused by a small number of employees from accounting educational background and also employee's educational and training professional to increase their quality of working. The obstruction of double entry accounting system preparation implementation is determined by employees educational background itself. In order to overcome this lack of preparation is by improving the amount of seminar or workshop held, either internally or extemally, especially more about the double entry accounting system and procedure in regional government.
Inventory Code | Barcode | Call Number | Location | Status |
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0807000153 | T26855 | T268552008 | Central Library (REFERENCES) | Available but not for loan - Not for Loan |
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