The Impact of Accrual-Based Accounting in Financial Reporting of the Regional Revenue Agency of Surabaya City
This Article will discuse the implementation of accrual-based accountinng in financial reporting at Surabaya Regional Revenue Agency using Accrual-based accouting. In accordance wth Government Regulation Number 71 of 2010, requires tthe recognition of economic transaction when they occur, not when...
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| Format: | Article |
| Language: | Indonesian |
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Universitas Islam Bandung
2025-02-01
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| Series: | Ethos: Jurnal Penelitian dan Pengabdian kepada Masyarakat |
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| Online Access: | https://journals.unisba.ac.id/index.php/ethos/article/view/5715 |
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| author | William Stephanus Tristan Lesar Riko Setya Wijaya Marseto |
| author_facet | William Stephanus Tristan Lesar Riko Setya Wijaya Marseto |
| author_sort | William Stephanus Tristan Lesar |
| collection | DOAJ |
| description | This Article will discuse the implementation of accrual-based accountinng in financial reporting at Surabaya Regional Revenue Agency using Accrual-based accouting. In accordance wth Government Regulation Number 71 of 2010, requires tthe recognition of economic transaction when they occur, not when the tax is recieved or paid. The method use is a descriptive qualitative approach with data collection through interviews, document analysis, and real action that implemented when the activity is on going. The focus of writing this article is data collection on LO recei The conclusion that can be drawn from this article is that technological developments have a significant impact on the process of journalizing financial reports. With the help of website pages on current computer devices |
| format | Article |
| id | doaj-art-236355ccc63e4fd58bc5c8bdcf3bbd74 |
| institution | DOAJ |
| issn | 1693-699X 2502-065X |
| language | Indonesian |
| publishDate | 2025-02-01 |
| publisher | Universitas Islam Bandung |
| record_format | Article |
| series | Ethos: Jurnal Penelitian dan Pengabdian kepada Masyarakat |
| spelling | doaj-art-236355ccc63e4fd58bc5c8bdcf3bbd742025-08-20T02:48:15ZindUniversitas Islam BandungEthos: Jurnal Penelitian dan Pengabdian kepada Masyarakat1693-699X2502-065X2025-02-01131233010.29313/ethos.v13i1.57157235The Impact of Accrual-Based Accounting in Financial Reporting of the Regional Revenue Agency of Surabaya CityWilliam Stephanus Tristan Lesar0Riko Setya Wijaya1Marseto2Universitas Pembangunan Nasional "Veteran" Jawa Timur IndonesiaUniversitas Pembangunan Nasional "Veteran" Jawa Timur IndonesiaUniversitas Pembangunan Nasional "Veteran" Jawa Timur IndonesiaThis Article will discuse the implementation of accrual-based accountinng in financial reporting at Surabaya Regional Revenue Agency using Accrual-based accouting. In accordance wth Government Regulation Number 71 of 2010, requires tthe recognition of economic transaction when they occur, not when the tax is recieved or paid. The method use is a descriptive qualitative approach with data collection through interviews, document analysis, and real action that implemented when the activity is on going. The focus of writing this article is data collection on LO recei The conclusion that can be drawn from this article is that technological developments have a significant impact on the process of journalizing financial reports. With the help of website pages on current computer deviceshttps://journals.unisba.ac.id/index.php/ethos/article/view/5715implementationaccrualfinancestudy |
| spellingShingle | William Stephanus Tristan Lesar Riko Setya Wijaya Marseto The Impact of Accrual-Based Accounting in Financial Reporting of the Regional Revenue Agency of Surabaya City Ethos: Jurnal Penelitian dan Pengabdian kepada Masyarakat implementation accrual finance study |
| title | The Impact of Accrual-Based Accounting in Financial Reporting of the Regional Revenue Agency of Surabaya City |
| title_full | The Impact of Accrual-Based Accounting in Financial Reporting of the Regional Revenue Agency of Surabaya City |
| title_fullStr | The Impact of Accrual-Based Accounting in Financial Reporting of the Regional Revenue Agency of Surabaya City |
| title_full_unstemmed | The Impact of Accrual-Based Accounting in Financial Reporting of the Regional Revenue Agency of Surabaya City |
| title_short | The Impact of Accrual-Based Accounting in Financial Reporting of the Regional Revenue Agency of Surabaya City |
| title_sort | impact of accrual based accounting in financial reporting of the regional revenue agency of surabaya city |
| topic | implementation accrual finance study |
| url | https://journals.unisba.ac.id/index.php/ethos/article/view/5715 |
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