ASPEK PERENCANAAN DALAM PENGELOLAAN KEUANGAN DAERAH BERDASARKAN STANDAR AKUNTANSI PEMERINTAH
Abstract
ABSTRACTThe mechanism of the financial management is not mainly supported by the law of central and regional financial balance. Other supporting regulations are the law of state finance, the law of state treasury, the law of national draft, the law of anti-corruption and a particular accounting guideline (state accounting system).
One of the most essential aspects of the regional finance that should be realized is the regional financial system as a part of the national financial system. Thus, every financial activity in region should refer to a particular accounting standard, i.e. state accounting standard.
Keywords: regional finance, state accounting standard, traditional budget, new public management.
Downloads
Published
Issue
Section
License
Authors who publish this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors can separately make additional contractual arrangements for non-exclusive distribution published by the journal (e.g., publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are allowed and encouraged to send their work via online (e.g., in the institutional repositories or their website) after published by the journal.
