TEORI AKUNTANSI SEKTOR PUBLIK ( PUBLIC SECTOR ACCOUNTING THEORY)
Oleh : Irna Ningsih, Pingel Lovisai, Zulia Hanum
Diterbitkan di : BISMAN INFO
Volume : 10 No : 1 Januari 2023
Penerbit : Politeknik Unggul LP3M
ISSN : 2355-150X
Abstrak
The purpose of this writing is to better understand the theories of accounting in the field of public sector, the field of application and also the goals of public sector accounting itself. From an economics point of view, the public sector can be understood as an entity whose activities are related to efforts to produce goods and public services in order to meet the needs and rights of the public. Public sector accounting can be defined as a service activity consisting of recording, classifying and reporting events or economic transactions which will eventually produce financial information that will be needed by certain parties for decision making that is applied to the management of public funds in high state institutions and departments below them. Another understanding of public sector accounting is the process of recording, classifying, analyzing and reporting finances applied in state high institutions and departments below them to provide government financial information that is useful for decision making.
Kata Kunci : Accounting Theory, Public Sector Services, Applied Public Sector Accounting