Analisis Implementasi Kebijakan Akuntansi Pendapatan Pada Pemerintah Kota Malang

San rudiyanto, Mirza Dyah Ariyanti


This study aims to analyze the implementation of income accrual-based accounting policies in Malang City Government. This research is a qualitative research by using descriptive approach. Sources were obtained from unstructured interviews, observations, and documentation studies. The results of research related to the implementation of accounting policy in Malang City Government can be summarized as follows, namely the implementation of accounting policy of local tax revenue in general has been referring and in accordance with Government Regulation number 71 of 2010 on Accrual Based Government Accounting Standards. In fact, the City Government of Malang also has owned and established rules of technical implementation related to the System and Accounting Policies in the mayoral regulations. However, there is still a mistake in the recognition and recording of receipts obtained from the overpayment of local taxes. The city government of Malang noted the overpayment of this area tax as other income. This is not in accordance with the principle of revenue accounting in accordance with applicable SAP.


Public Sector Accounting, Accounting Policies, Governmental Accounting Standards

Full Text:



Moleong. 2015. Metodologi Penelitian Kualitatif. Bandung: PT Remaja Rosdakarya.

Menteri Dalam Negeri. 2013. Peraturan Menteri Dalam Negeri Nomor 64 Tahun 2013 tentang Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual pada Pemerintah Daerah. Jakarta.

Republik Indonesia. 2005. Peraturan Pemerintah Nomor 24 Tahun 2005 tentang Standar Akuntansi Pemerintahan. Jakarta.

Repulik Indonesia. 2010. Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan. Jakarta.

Suwanda, Dadang, dan Hendri Santosa, 2014. Kebijakan Akuntansi Berbasis Akrual Berpedoman Pada SAP. Bandung: PT Remaja Rosdakarya.

Walikota Malang. 2014. Peraturan Walikota Malang Nomor 14 Tahun 2014 tentang Sistem dan Kebijakan Akuntansi. Malang.


  • There are currently no refbacks.

Copyright (c) 2018 san rudiyanto, Mirza Dyah Ariyanti

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