DAFTAR ISI.............................................................................................................
....................................................................................................................................
i
BAB I PENDAHULUAN.....................................................................................
1
1.1. Latar Belakang Masalah....................................................................
1
1.2. Rumusan Masalah..............................................................................
5
1.3. Fokus Penelitian.................................................................................
5
1.4. Tujuan Penelitian...............................................................................
5
1.5. Manfaat Penelitian.............................................................................
6
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2.2.2.1 Ruang Lingkup Akuntansi Pemerintahan.....................
17
2.2.2.2 Karakteristik Akuntansi Pemerintahan.........................
18
2.2.3 Unsur-Unsur Laporan Keuangan Pemerintah...........................
19
2.2.4 Sistem Akuntansi Pemerintah Daerah Menurut Permendagri
Nomor 13 Tahun 2006..............................................................
25
2.2.4.1 Prosedur Penerimaan Kas.............................................
25
2.2.4.2 Prosedur Pengeluaran Kas............................................
27
2.2.9 Laporan Keuangan Pemerintah Daerah....................................
29
DAFTAR PUSTAKA...............................................................................................
....................................................................................................................................
41
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