ANALISIS TERHADAP PEMAHAMAN AKUNTANSI PENYUSUN LAPORAN KEUANGAN BKM
Abstract: Research entitled “Survey on BKM Financial
Statement Preparers’ Accounting
Understanding at Kabupaten
Malang and Kabupaten
Kota Baru – South
Kalimantan” is performed
to determine the
extent of the
preparers understanding on the financial statement. The result of the
research is expected to provide
benefits to various
interested parties, especially
to the government,
BKM manager and for further researchers. Based on the results of the
research can be concluded that most
of BKM financial
statement preparer at
Kabupaten Malang has adequate
knowledge on accounting.
This is indicated
also by the
level of education, experience
and their readiness
to understand their
work. While in Kabupaten
Kota Baru some
of financial statement
preparer still has
little understanding on accounting especially about financial statement.
This is indicated also by the level
of education, experience
and their readiness to understand
their work. In connection with
the above condition, it is expected that government will give more serious
attention by giving proportional reward to the preparer based on their job
and responsibility. While
the BKM manager
is also expected
to give attention, especially
in intensive assistance
in order to
give the preparers
more understanding about what
they should do.
The assistance for
the preparers of financial statement can be done by making
cooperation with universities, because lecturers can give community service
through this activity as a part of “Tridharma Perguruan Tinggi”.
Keyword: Accounting
Understanding
Penulis: Darti Djuharni
Kode Jurnal: jpmanajemendd120281
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