SIMULASI PENGARUH TRANSAKSI ANTAR ENTITAS DALAM LAPORAN KEUANGAN PEMERINTAH PUSAT

Abstract

The Report of Budget Realization, The Report of Operational, Statement of Changes in Equity and Balance are the outputs of Accrual-based Institute Accounting System which are used by working units of Ministries/Central Government Institutions started in 2015. Transactions among entities resembles a balancing factor to make the Central Government Financial Statements so that the equity is not decreased or even minus.