Analisis Penerapan SAP Nomor 1 Tahun 2016 dan PSAK Nomor 1 Tahun 2013 tentang Penyajian Laporan Keuangan pada Badan Penelitian dan Pengembangan Kabupaten Kutai Timur
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Abstract
The presentation of financial statements is carried out on Balitbang Kutim there is no empirical research to see the suitability applied in the agency based on SAP Number 1 of 2016 and PSAK Number 1 of 2013. This study's objective is to find out how SAP Number 1 of 2016 and PSAK Number 1 of 2013 are implemented on the Office of the Research and Development Agency of East Kutai in presenting their financial statements for the period 2015 to 2019. This research uses a qualitative descriptive approach, namely by describing or describing the financial that has been collected as is the application of Government Accounting Standards (SAP) Number 1 of 2016 and PSAK Number 1 of 2013 concerning the presentation of financial statements.
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