Results 11 to 20 of about 7,513 (266)
Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK), 2015 The government regulation (PP) number 71 year 2010 is a new regulation standard of accounting in the public sector. The new regulation standard that inspiring the writers to the research title: Penerapan Sistem Akuntansi Instansi Berbasis Akrual sebagai ...
Sari Zawitri +2 more
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The Key Success and Strategic Role of Accrual Based Accounting Implementation
Journal the Winners, 2015 Central Government policy to adopt accrual-based accounting system providing consequences for local governments to apply accrual accounting in the financial statements.
Surepno Surepno
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Analysing the quality of accrual accounting implementation in indonesia local governments
Jurnal Akuntansi, 2018 The main objective of this study is to assess the quality of accrual accounting implementation in Indonesia local governments. In the context of Indonesia local government, to the author's knowledge, this study is the first in proposing a concept to ...
Irwan Taufiq Ritonga
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El Muhasaba: Jurnal Akuntansi, 2012 Some authors agreed that accrual basis concept is in line with the objectives of Islamic accounting. The ones who’s agreed applying acrrual basis of accounting believes that the primary objective of Islamic Accounting information is to facilitate ...
Ulfi Kartika Oktaviana
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Jurnal Dinamika Akuntansi dan Bisnis, 2017 This study explores how accrual accounting and cash accounting resulted information used by Indonesian local goverment managers in making decision.it is a descriptive quantitative method research.
Baries Ferryono, Sutaryo Sutaryo
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Jurnal Akuntansi, 2023 CV Satu Holiday Tour and Travel is a servicencompany engaged in the travel agency. In managing, calculating and recording transactions at CV Satu Holiday, it is still done using a cash book and in making financial reports using a spreadsheet, as well as ...
Rikky Wisnu Nugraha +1 more
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Examining the Effect of Capital Structure and Financing on the Technical Efficiency of Pharmaceutical Companies Listed on the Stock Exchange [PDF]
حسابداری سلامت, 2013 Introduction: Choosing an optimal capital structure is prerequisite for maximizing the firm value. Given the competitive market conditions, determining the appropriate method of financing companies is boost for increasing their efficiency and viability ...
I. Dadashi +3 more
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Jurnal Dinamika Akuntansi, 2017 This study aims to understand an accounting system change of a local government in Indonesia. This study is a qualitative and interpretive case study. Data collection is done through interviews of key actors who were involved in the process of accrual ...
Rizky Ayu Savitri, Zaenal Fanani
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Providing a Practical Model for Designing an Accrual Accounting System at State Universities [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2019 Over the past years, the demand for accrual accounting in the public sector, including universities, has increased for various reasons, including better accountability and managing expenses, assets, and liabilities.
Mohammad Ali Bagherpour Velashani +3 more
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Measuring accrual-based IPSAS implementation and its relationship to central government fiscal transparency [PDF]
BAR: Brazilian Administration Review, 2018 This study aims to explore government accrual-based IPSAS implementation level measurements and to test the measures associated with central government fiscal transparency.
Sigit Wahyu Kartiko +3 more
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