Implementation of accrual accounting by the Indonesian central government: An investigation of social factors [PDF]
Public and Municipal Finance, 2021 Public sector accounting reforms have resulted in crucial changes in accounting reporting by the government, namely the adoption of accrual accounting in the public sector.
Khoirul Aswar, Ermawati, Wisnu Julianto
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Aptisi Transactions on Technopreneurship, 2023 The purposes of this research are to see the result of quality assessment in accrual-based accounting implemented in Regional Apparatus Organization (OPD) in Padang Pariaman Regency and Solok City Government and to see whether there is the different ...
Nur Rahmanely, Suhairi
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Application of accrual accounting in Iran municipalities [PDF]
Management Science Letters, 2015 Accrual accounting is a technique for recognizing expenses when incurred and revenue when earned rather than when payment is made or received. In the cash method of accounting, on the other hand, cash receipts and disbursements technique of accounting or
Ali Eamaeilzade Maghariee +2 more
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Determinants of accrual accounting adoption: The role of organizational culture [PDF]
Problems and Perspectives in Management, 2023 This study aims to investigate the relationship between communication, training, educational background and the adoption of accrual accounting. It also examines whether organizational culture moderates the relationship between these factors and the ...
Meilda Wiguna +4 more
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KESIAPAN IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL
Jurnal Ekonomi dan Bisnis Airlangga, 2020 Introduction: This study will identify the readiness to implement the Accrual-Based Government Accounting Standards in the regional public hospital dr. Soedono Madiun.
Lilik Suroya, Heru Tjaraka
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Evaluation of Challenging Areas of Accrual Accounting Implementation in the Public Sector [PDF]
مطالعات تجربی حسابداری مالی, 2023 The purpose of this research is evaluation of the challenging areas of implementation of accrual accounting in the General Department of the Ministry of Economy and Finance of Mazandaran Province.
Ahmad Mahdavi +2 more
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Cogent Business & Management, 2022 This study aims to investigate the impact of accrual accounting adoption on Indonesian local governments. In particular, this study examines the differences of financial performance before and after the accrual adoption and the usefulness of accrual ...
Heru Fahlevi +3 more
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Penerapan Akuntansi Akrual Pada Perguruan Tinggi Keagamaan Islam Negeri Berstatus Badan Layana Umum
AFRE (Accounting and Financial Review), 2021 This study aims to determine the extent to which the accrual basis of PTKIN has BLU status. The object of this case study research with an interpretive paradigm is one of the best UINs in Indonesia.
Dwi Sulistiani
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Does Accrual Accounting Reduce Public Investment? Evidence from Three Recent Evaluation Studies
Wirtschaftsdienst, 2020 International organisations push for accrual accounting in the public sector. Accrual budgets should reveal the depreciation of public capital stocks and uncover implicit debt liabilities.
Désirée I. Christofzik +4 more
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Value relevance of general government national accounts with ESA2010 accrual accounting framework. Association of ESA2010 reporting quality with decision making and accounting standardisation [PDF]
Contabilitate şi Informatică de Gestiune, 2022 Purpose: The necessity for a reliable set of international standards for the compilation of national accounts introduced the accrual accounting framework of the European System of Accounts (ESA 2010).
Michalis Bekiaris +1 more
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