ANALISIS PENDAPATAN BERBASIS KAS DAN BERBASIS AKRUAL DALAM LAPORAN KEUANGAN PEMERINTAH DAERAH

  • Monica Valencia Putri Universitas Lampung
  • Rindu Rika Gamayuni Fakultas Ekonomi dan Bisnis, Universitas Lampung
  • Komaruddin Komaruddin Fakultas Ekonomi dan Bisnis, Universitas Lampung
  • Fitra Dharma Fakultas Ekonomi dan Bisnis, Universitas Lampung
DOI: https://doi.org/10.23960/jak.v26i2.263
Keywords: Pendapatan, kas basis, akrual basis

Abstract

This study aims to examine cash basis income (LRA-income) and accrual basis income (LO-income) in the financial statement of provincial gov ernments in Indonesia. The sample in this study used 33 provinces in Indonesia within a period of 10 years from 2010-2019. The results of this study indicate that there is a significant difference in the increase in the total income of LRA-LRA and LRA-LO in provincial LKPD in Indonesia before and after the application of accrual based SAP. There is a significant difference in the increase in local revenue of LRA-LRA and LRA-LO in provincial LKPD in Indonesia before and after the application of accrual-based SAP. There is a significant difference in the increase in local taxes LRA-LRA and LRA-LO in provincial LKPD in Indonesia before and after the application of accrual-based SAP. There is a significant difference in the decrease in regional levies LRA-LRA and LRA-LO in provincial LKPD in Indonesia before and after the application of accrual-based SAP.
Keywords: cash basis income, accrual basis income, accrual-based SAP, LRA-Income and LO-income