ANALISIS AKUNTANSI PIUTANG TRANSFER KE DAERAH DAN DANA DESA UAPBUN BA-999.05

Authors

  • Deni Herdiyana Politeknik Keuangan Negara STAN

DOI:

https://doi.org/10.31959/jm.v11i2.1223

Abstract

The study was conducted to analyze the implementation of receivable accounting for transfer to the regions and village funds, and also comparing the accounting standards regarding transfers to the regions and village funds with the implementation carried out by UAPBUN BA-999.05. The research method used is a qualitative approach, namely literature study and descriptive analysis.

The conclusion of the study is that in general the recognition, measurement, recording, presentation and assessment of TKDD have referred to the applicable regulations. However, there are differences in the recording of accounts for TKDD receivables transactions.

Keywords: transfers to regions, village funds, TKDD receivables

 

Downloads

Published

2022-12-01

Issue

Vol. 11 No. 2 (2022)

Section

Articles

License

Copyright (c) 2022 JURNAL MANEKSI

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Access and Licensing

All articles published in Jurnal Maneksi (Management Ekonomi Dan Akuntansi) are available immediately upon publication without any embargo period. No registration or subscription fees are required to access our content.

To facilitate clarity and ease of reuse, Jurnal Maneksi (Management Ekonomi Dan Akuntansi) adopts Creative Commons licenses. By default, all articles are published under the Creative Commons Attribution License (CC BY 4.0). This license permits unrestricted use, distribution, and reproduction in any medium, provided that proper attribution is given to the original author(s) and source.

Copyright Policy

Authors publishing in Jurnal Maneksi (Management Ekonomi Dan Akuntansi) retain copyright over their work. By submitting and publishing with Jurnal Maneksi (Management Ekonomi Dan Akuntansi), authors grant the journal the right of first publication under their chosen open-access license. This ensures that authors maintain full control over their intellectual property while enabling broad dissemination and reuse of their work.

Authors are also encouraged to:

  1. Share their published articles in institutional repositories or personal websites, ensuring proper acknowledgment of initial publication in Jurnal Maneksi (Management Ekonomi Dan Akuntansi).
  2. Enter into non-exclusive agreements for further distribution, such as including their articles in books or other publications.