地方政府主体或有收入交易的认定

IF 1.1 4区 医学 Q4 PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH Ajar-African Journal of Aids Research Pub Date : 2022-08-30 DOI:10.35129/ajar.v5i02.338
Yusram Yusram, Fransiskus Randa, Sherly E Tanamal
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引用次数: 0

摘要

本研究旨在识别地方政府实体的或有收益交易。本研究采用定性方法,通过深度访谈和实地观察进行。本研究的主要信息提供者是东Luwuk区的BPKAD工作人员。结果表明,作为或有交易的地方政府收入账户是由于通过合同或业务进行的正式业务。确认与该联系有关的收入要求在业务履行时确认新的收入,但如果业务未履行,则不能确认为收入。所涉及的收入交易是;道路照明税收、土地和建筑权利取得税收、非岩石矿产税、报应收入、其他合法收入(包括销售公务车辆、滞纳金、健康保险收入)、收入中央划拨特别拨款资金和根据区域赠款协议的其他立法收入。确认的结果预期将成为区域资产交易管理在确认收入交易时谨慎的基础,以避免未来的不确定性,这种不确定性会导致所产生的财务报表知道不确定性的因素
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THE IDENTIFICATION OF INCOME CONTINGENT TRANSACTION IN LOCAL GOVERNMENT ENTITIES
This study is intended to identify contingent income transactions in local government entities. The research was conducted using qualitative methods through in-depth interviews and field observations. The key informants in this study were BPKAD staff in East Luwuk district. The results show that the local government revenue account indicated as a contingent transaction is due to a formal engagement through a contract or engagement. Recognition of revenue that is tied to the contact requires that new revenue be recognized if the engagement is fulfilled, but if it is not fulfilled, it cannot be recognized as revenue. The income transactions in question are; Road Lighting Tax Revenues, Land and Building Rights Acquisition Tax Revenues, Non-Rock Minerals Tax, Retribution Revenues, Other Legitimate Revenues include sales of official vehicles, late fees, receipt of health insurance), income Central transfer of funds for Special Allocations and Other Legislative income under regional grant agreements. The results of the identification are expected to be the basis of prudence for the management of regional assets transactions in recognizing income transactions in order to avoid future uncertainties which result in the resulting financial statements knowing the element of uncertainty
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来源期刊
Ajar-African Journal of Aids Research
Ajar-African Journal of Aids Research 医学-公共卫生、环境卫生与职业卫生
CiteScore
1.80
自引率
8.30%
发文量
38
审稿时长
>12 weeks
期刊介绍: African Journal of AIDS Research (AJAR) is a peer-reviewed research journal publishing papers that make an original contribution to the understanding of social dimensions of HIV/AIDS in African contexts. AJAR includes articles from, amongst others, the disciplines of sociology, demography, epidemiology, social geography, economics, psychology, anthropology, philosophy, health communication, media, cultural studies, public health, education, nursing science and social work. Papers relating to impact, care, prevention and social planning, as well as articles covering social theory and the history and politics of HIV/AIDS, will be considered for publication.
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