Analisis Realisasi Anggaran Pendapatan dan Belanja Negara (APBN) Pada Institut Agama Islam Negeri Bone

Authors

  • Habibi Habibi Institut Agama Islam Negeri Bone, Indonesia

DOI:

https://doi.org/10.35673/ajmpi.v11i2.2135

Keywords:

Income, Expenditure, Realization, Effectiveness, Efficiency

Abstract

Income is the cash inflow obtained from services and asset utilization while expenditure is the expense allocated for running the wheels of the organization which is carried out fairly and evenly so that it can be relatively enjoyed by the community, especially in providing educational services. The purpose of this study was to analyze the realization of the State Revenue and Expenditure Budget at the Bone State Islamic Institute. The data used is the report on the realization of the State Revenue and Expenditure Budget for 2018-2020. The results of this study were to determine the development of income, effectiveness  and the level of spending efficiency at the State Islamic Institute of Bone.

References

Halim, Abdul. 2012 Akuntansi Sektor Publik Akuntansi Keuangan Daerah. Penerbit Salemba Empat. Jakarta

Mahsun, Mohamad. 2013. Pengukuran Kinerja Sektor Publik. Edisi Pertama. BPFE Yogyakarta.

Mahmudi. 2010. Analisis Laporan Keuangan Pemerintah Daerah. Unit Penerbit dan Percetakan STIM YPKN, Yogyakarta.

Meliala, S.Tulis, dkk. 2011. Akuntansi Sektor Publik. Jakarta : Semesta Media.

Soetjipto, Kery. Prawoto, Sudi. 2011. Akuntansi Pemerintahan RI Reformasi Keuangan Negara. Mitra Wacana Media, Jakarta.

Halim, Abdul. 2014. Teori, Konsep, dan Aplikasi Akuntansi Sektor Publik. Penerbit Salemba Empat, Jakarta.

Jurnal EMBA. Vol. 5 No. 2 . Hal. 1214 –1224. C.Sajouw.,J.Morasa.,H.R.N Wokas. 2017. Analisis Realisasi Anggaran Belanja Daerah Pada Pemerintah Kota Tomohon Dan Pemerintah Kabupaten Minahasa Selatan.

Republik Indonesia. Peraturan Pemerintah Nomor 71 Tahun 2010 Tentang Standar Akuntansi Pemerintahan. Jakarta.

Republik Indonesia. Undang-Undang No. 20 Tahun 2019 tentang Anggaran Pendapatan dan Belanja Negara Pendapatan Negara.

Downloads

Published

2021-08-17

Citation Check