| dc.contributor.author | Wahyuni, Sri | |
| dc.contributor.author | Fadah, Isti | |
| dc.contributor.author | Tobing, Diana Sulianti Kristina | |
| dc.date.accessioned | 2017-02-22T02:10:31Z | |
| dc.date.available | 2017-02-22T02:10:31Z | |
| dc.date.issued | 2017-02-22 | |
| dc.identifier.isbn | 978-602-60569-1-7 | |
| dc.identifier.uri | http://repository.unej.ac.id/handle/123456789/79290 | |
| dc.description | Proceeding The 1st International Conference on Business and Accounting Studies Faculty of Economics and Business University of Jember | en_US |
| dc.description.abstract | Financial Reform on the Government characterized by PP 71 of
2010, and supported Permendagri 64 of 2013. The embodiment of the finance
reform demands the application of accrual-based accounting system for local
governments throughout Indonesia since 2015. The application of accrualbased
accounting
impact
on
the
accounting
records
of
inventories.
Inventories
is
one
of
the
elements
of
the
assets
on
the
balance
sheet
in
the
financial
report
of
the
Local
Government.
The
accounting
conduct
of
inventories
will
determine
the
reasonableness of the presentation of the value of the inventories on the
balance sheet and the related inventories expense on the operational reports.
Based on existing literature, it was concluded that the management of the
inventories affected by apparatur resources competency within the
management of inventories; internal control system is adequate and can be
accountable; and information systems (application program) in the
management of inventories. To be able to manage the inventories for the better,
be required to strategy in curbing and administering inventories, inventories
stock opname, and inventories reporting | en_US |
| dc.language.iso | en | en_US |
| dc.subject | The Management of Inventories | en_US |
| dc.subject | Government Accounting Standards | en_US |
| dc.subject | The Applications of Accrual Based | en_US |
| dc.title | ACQUAINT THE MANAGEMENT OF INVENTORIES IN THE APPLICATION OF ACCRUAL-BASED GOVERNMENT ACCOUNTING STANDARDS | en_US |
| dc.type | Prosiding | en_US |
