TINJAUAN IMPLEMENTANSI AKUNTANSI BERBASIS AKRUAL DI PROPINSI LAMPUNG

Yulita Zanaria

Abstract


Tujuan jangka panjang penelitian ini adalah untuk memberikan kontribusi terhadap teori dan menjadi bahan pertimbangan serta kebijakan bagi pemerintah dalam penerapan suatu sistem untuk meningkatkan kinerja. Pengumpulan data dalam penelitian ini dilakukan dengan menyebarkan kuesioner melalui penyebaran atau antar langsung kepada pelaksana Satuan Kerja Perangkat Daerah (SKPD) yang menjadi responden di Provinsi Lampung yang sekaligus merupakan populasi.

Penelitian ini bertujuan untuk menguji kendala implementasi akuntansi berbasis akrual terhadap kinerja pemerintah daerah pada pelaksana Satuan Kerja Perangkat Daerah (SKPD) Propinsi Lampung.

Teknik pengambilan sampel dalam penelitian ini dengan menggunakan teknik sensus Sampling. Sedangkan untuk analisis data mengunakan tehnik deskriptif kualitatif.

Kata kunci       :  Akuntansi berbasis akrual, kendala, kinerja, Satuan Kerja Perangkat Daerah Propinsi Lampung


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DOI: 10.24127/akuisisi.v12i2.105

DOI (PDF): https://doi.org/10.24127/akuisisi.v12i2.105.g77

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