Copy of KELOMPOK 7 UU 71 - KELOMPOK 7 KERANGKA...

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KELOMPOK 7 KERANGKA KONSEPTUAL (PP 71 tahun 2010) Ilfan Bereki (731526568) Jeane Marcella (731526552) Marcella Wijayanti (731526550) Michael Saputra (731527589) Natalia Lily (731526549) Priska Ni Nyoman Widiantari (731526566) Ramdana Damar Jati (731526551) Rini Tri Pamungkas (731527591)
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Tujuan dan Ruang Lingkup Penyusunan Standar Akuntansi Pemerintahan Penanganan Masalah Akuntansi yang belum diatur dalam Standar Akuntansi Pemerintah Pemberian Opini oleh auditor tentang apakah laporan keuangan disusun sesui dengan Standar Akuntansi Pemerintahan Penafsiran Informasi yang disajikan pada laporan keuangan pemerintahan oleh para pengguna.
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Lingkungan Akuntansi Pemerintahan Berdasarkan Struktur pemerintahan, karateristik lingkungan pemerintahan adalah : Bentuk pemerintahan dan pemisahaan kekuasaan Otonomi pemerintahan dan transfer pendapatan Pengaruh Proses Politik Hubungan tidak langsung antara pembayaran pajak dan pelayanan
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Berdasarkan aspek keuangan, karateristik lingkungan pemerintahan adalah : Anggaran sebagai pernyataan kebijakan publik, target fiskal, dan sebagai alat pengendalian.
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