ENDOWMENT ACCOUNTING SEBAGAI SOLUSI PENGEMBANGAN DANA PENDIDIKAN DARI DANA BAGI HASIL MIGAS DI BOJONEGORO

ENDOWMENT ACCOUNTING SEBAGAI SOLUSI PENGEMBANGAN DANA PENDIDIKAN DARI DANA BAGI HASIL MIGAS DI BOJONEGORO

endowment fund, endowment accounting, education fund

Provision for funds used for the future will come and take advantage of the results of management, and will change greatly through local government funds, from the proceeds of the funds used to improve the quality of education. This literature review analyzes government accounting standards and Accounting Standar no 45 as well as other government regulations in managing endowments, from this standard does not explain the details of the use of endowments, but in its application of LPDP related to the central government and Human development funds in Aceh, the district government does not yet exist who need help in recording their acutely. The importance of the use of this endowment fund was approved by the Indonesian Institute of Accountancy to provide support regarding endowment funds to local governments and to discuss more about
endowment accounting

Hasan Bisri

http://jam.stieykpn.ac.id/index.php/jam/issue/view/129

STIE YKPN Yogyakarta

April 2020

Sri Wahyuni

P ISSN 2621-7031
E ISSN 2621-704X

PDF

Indonesian

Text

Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2020