ANALISIS PENDAPATAN BERBASIS KAS DAN BERBASIS AKRUAL DALAM LAPORAN KEUANGAN PEMERINTAH DAERAH | Zendy

Monica Valencia Putri | Zendy; Rindu Rika Gamayuni | Zendy; Komaruddin Komaruddin | Zendy; Fitra Dharma | Zendy

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ANALISIS PENDAPATAN BERBASIS KAS DAN BERBASIS AKRUAL DALAM LAPORAN KEUANGAN PEMERINTAH DAERAH

Author(s) -

Monica Valencia Putri,

Rindu Rika Gamayuni,

Komaruddin Komaruddin,

Fitra Dharma

Publication year - 2021

Publication title -

jurnal akuntansi dan keuangan

Language(s) - English

Resource type - Journals

eISSN - 2807-9647

pISSN - 1410-1831

DOI - 10.23960/jak.v26i2.263

Subject(s) - accrual , revenue , cash , sample (material) , significant difference , income statement , business , economics , accounting , finance , mathematics , statistics , balance sheet , earnings , chemistry , chromatography

This study aims to examine cash basis income (LRA-income) and accrual basis income (LO-income) in the financial statement of provincial gov ernments in Indonesia. The sample in this study used 33 provinces in Indonesia within a period of 10 years from 2010-2019. The results of this study indicate that there is a significant difference in the increase in the total income of LRA-LRA and LRA-LO in provincial LKPD in Indonesia before and after the application of accrual based SAP. There is a significant difference in the increase in local revenue of LRA-LRA and LRA-LO in provincial LKPD in Indonesia before and after the application of accrual-based SAP. There is a significant difference in the increase in local taxes LRA-LRA and LRA-LO in provincial LKPD in Indonesia before and after the application of accrual-based SAP. There is a significant difference in the decrease in regional levies LRA-LRA and LRA-LO in provincial LKPD in Indonesia before and after the application of accrual-based SAP.Keywords: cash basis income, accrual basis income, accrual-based SAP, LRA-Income and LO-income

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