Pasaribu, Marsidy (2010) Analisis Laporan Keuangan Pada Direktorat Jendral Perikanan Tangkap Departemen Kelautan Dan Perikanan. S1 thesis, Universitas Mercu Buana.
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Abstract
ABSTRACT Financial reforms that bring about a change in accounting systems, and image effectiveness of the implementation of Accounting System Institutions (SAI), the author tries to analyze the State Property reports generated through the implementation of the State Asset Management Information System. This research based on the audit report produced by the BPK and try to find out why issued an disclaimer opinion on the financial statements of the Ministry of Marine Affairs and fisheries wich is draw up a report of property and wealth of the State cannot be believed to be accurateaims. The results of this research showed that the financial statements adopted by the Directorate General of Capture Fisheries has been in accordance with the Regulation of the Minister of Finance Number 171/PMK.05/2007, although there is one type of financial statements that are not made by the institutions of cash flow statement (LAK). Overall financial statement presented by the Directorate General of Capture Fisheries has been in accordance with the Regulation of the Minister of Finance Number 171/PMK.05/2007. So the accounting system used by the Directorate General of Fisheries is a combination of local financial statements. The accounting system used by each work area is sometimes not consistent, so that often occur difficulties in preparing the financial statements. However, the overall system of accounting applications used by the Directorate General of Capture Fisheries in accordance with agency accounting systems.Furthermore, the list of assets shown in the balance sheet showed accordance with applicable regulations. However, in practice, the Directorate General of Capture Fisheries have difficulty in assessing the asset for its lack of internal control system (SPI). Last on the grouping of assets at the Directorate General of Capture are in accordance with standard graphic account, which posts on the balance sheet is adjusted with the accounting standards institution.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 10 263 |
| Call Number: | SE/AK/10/407 |
| NIM/NIDN Creators: | 4320411-052 |
| Uncontrolled Keywords: | Analisis, Laporan Keuangan, Departemen Kelautan, disclaimer, Regulation of the Minister of Finance N |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 25 Nov 2010 10:56 |
| Last Modified: | 29 May 2017 04:41 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/23439 |
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