ARTIKEL AUDITING

This Artikel discuss about Auditing.Auditing is a systematic process to obtain and evaluate evidence objectively about asersi-asersi activities and economic events, with the aim of setting the degree of fit between the asersi-asersi criteria previously set and communicating the results to the parties concerned. A systematic process is a series of steps or procedures are Read more

ARTIKEL AKUNTANSI SEKTOR PUBLIK

This artikel discusses the Public Sector Accounting (Akuntansi Sektor Publik), from its history to the Public Sector Accounting Implementation in Indonesia. Public Sector Accounting HistoryThe history of public sector organizations in fact have existed for thousands of years ago. In his book, Vernon Thurs (1989) explained that the public sector accounting practices have actually existed Read more

ARTIKEL LAPORAN KEUANGAN SEKTOR PUBLIK

This artikel examine about laporan keuangan sektor publik.Public sector financial statements (Laporan Keuangan Sektor Publik) represent the financial position of the transactions conducted by a public sector entity. General purpose financial reporting is Untk provides information on the financial position, performance and cash flows of an entity that is useful for large user sejmlah (wide Read more

PAPER AKUNTANSI KEUANGAN DAN AKUNTANSI MANAJEMEN

This paper discusses Management Accounting and Financial Accounting (Akuntansi Keuangan dan Akuntansi Manajemen) as well as linkages between them. DEFINITION OF MANAGEMENT ACCOUNTING AND FINANCIAL ACCOUNTINGAccounting management is the discipline related to the use of accounting information by management and internal parties for purposes other product costing, planning, control and evaluation, and decision-making. The general Read more

ARTIKEL TENTANG PENDAPATAN

This artikel discuss about pendapatan.Income Definition (Definisi Pendapatan)According to the Indonesian Accounting Association (1999:233) in the Financial Accounting Standards book states that income is “gross influx of economic benefits arising from the normal activities of the company during a period when inflows had resulted in an increase in equity, which does not come from the Read more