Penerapan Akuntansi Berbasis Akrual di Organisasi Sektor Publik di Yogyakarta

Nugrohowati, Anik, Dr. Indra Bastian, M.B.A., Ak.

2008 | Skripsi | S1 Extention - Accounting

Penelitian ini bertujuan untuk mengetahui sejauh mana penerapan akuntansi berbasis akrual di organisasi sektor publik di Yogyakarta. Penelitian dilakukan menggunakan metode penelitian Grounded Theory, kuesioner disebarkan ke enam jenis organisasi Sektor Publik yaitu Pemerintah Daerah, Rumah Sakit, Sekolah, Lembaga Swadaya Masyarakat, Partai Politik dan Yayasan. Hasil penelitian menunjukkan bahwa rekening yang mayoritas telah dicatat sesuai dengan akuntansi akrual yaitu rekening aktiva tetap, depresiasi dan persediaan. Sementara untuk rekening pendapatan (termasuk pendapatan pajak) dan beban mayoritas masih dicatat dengan basis kas. Kata kunci : Akuntansi basis akrual, organisasi sektor publik, akuntansi basis kas

This research have purpose to understand how far accrual based accounting applied in public sector organization in Yogyakarta. Research conducted using Grounded Theory research methods, questionnaire had been send to six kind of public sector organizations which is: local government, hospitals, schools, non government organizations, political parties and foundations. Research results shows that majority of account had been recorded according to accrual accounting such as, fixed assets account, depreciation and supplies. Meanwhile for income account (including tax income) and majority of liabilities still recorded using cash based. Keywords: accrual based accounting, public sector organization, cash based accounting

Kata Kunci : AKuntansi Berbasis Akrual; Organisasi Sektor Publik