Analisi penerapan Akuntansi Keuangan Pada Kantor Kelurahan Jawa Kecamana Samarinda Ulu

Maria Ana Amu, Imam Nazarudin Latif



In Jawa Sub district office, there are several problems in making financial reports obtained in auditor reporting that does not apply Government Accounting Standards. Jawa Sub district office  only create a Balance Sheet, Cash Flow Report and Notes to Financial Reports. This is due to limitations Human Resources (HR) and lack of knowledge about accounting resulting incomplete information that must be submitted by the Jawa Village Office. Based the issue,  he aim of this research was to find out whether the application of accounting at Jawa sub districts offices was in accordance with Government Accounting Standards. The data used are primary and secondary data, while the data collection techniques used in this writing are direct interviews and documentation. In preparing this research, the author used qualitative descriptive method. The first problem discovered was that the Jawa sub district office did not make a cash flow report. Second, it does not calculate the amount of depreciation on each fixed asset. Third, it does not represent the value of fixed assets. After conducting this research, it can be concluded that the implementation of accounting at the Jawa Sub district Head Office was not in accordance with government accounting standards.


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