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

PAPER AUDIT OPERASIONAL (OPERATIONAL AUDIT)

This Paper discuss about operational audit (audit operasional). Audit performance audit covering economy, efficiency and effectiveness is essentially an extension of the conventional audit (conventional audit) which includes compliance auditing and financial auditing. One of the things that distinguishes the performance audit and audit is in the conventional audit reports. In a conventional audit, the Read more