Results 21 to 30 of about 909,370 (300)

Manfaat Akuntansi Basis Akrual dan Akuntansi Basis Kas Menuju Akrual dalam Pengambilan Keputusan Internal Pemerintah Daerah

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
doaj   +1 more source

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, M. Asghari, S. Zarei, M. Jafari Baei   +3 more
doaj  

The Institutionalization of Accrual Accounting: The Perspective of New Institutional Sociology Theory

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
doaj   +1 more source

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, Hilda Rossieta, Dwi Martani, Trisacti Wahyuni   +3 more
doaj   +1 more source

Effectiveness of accrual basis accounting system in state budget and treasury system in TAM 3 framework

Journal of Islamic Accounting and Finance Research, 2022
Purpose - This study establishes a basic theoretical model developed using Technology Acceptance Model (TAM 3) with several critical factors on the effectiveness of accrual basis accounting systems in the State Budget and the Treasury System.
Ratih Kusumastuti, Derist Touriano, Sry Rosita, Raja Sharah Fatricia   +3 more
doaj   +1 more source

Competence of human resources, quality of information technology, organizational commitment and successful implementation of accrual-based accounting [PDF]

Accounting, 2022
This study aims to determine the effect of competence of human resource, quality of information technology and organizational commitment on the successful implementation of accrual-based accounting.
La Ode Anto, Wa Ode Aswati, Hasnita Hasnita   +2 more
doaj   +1 more source

FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN AKUNTANSI AKRUAL PADA PEMERINTAH KOTA PONTIANAK

Jurnal Akuntansi Indonesia, 2017
This study aims to determine the extent of implementation of accrual accounting and the factors that influence the level of implementation of accrual accounting in Pontianak.
Yani Riyani, Bob Mustafa, Linda Suherma
doaj   +1 more source

Comprehensive Characterization of 98 Chinese Cases of Genetic Creutzfeldt‐Jakob Disease With T188K Mutation

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective To characterize the demographic, clinical, and laboratory features of the Chinese patients of genetic Creutzfeldt‐Jakob disease with T188K variant (T188K‐gCJD), the most common subtype of genetic prion diseases (gPrDs) in China. Methods In this nationwide retrospective study, data from 98 genetically confirmed T188K‐gCJD patients ...
Chun‐Jie Li, Dong‐Lin Liang, Li‐Ping Gao, Wei‐Wei Zhang, Wei Zhou, A. Ruhan, Bing Xu, Run‐Dong Cao, Kang Xiao, Cao Chen, Qi Shi, Xiao‐Ping Dong   +11 more
wiley   +1 more source

The role of regulatory pressure and competence in the application of accrual-based accounting through organizational culture [PDF]

Problems and Perspectives in Management, 2019
The study aimed to examine the effect of regulatory pressure and competence on the application of accrual-based accounting through organizational culture.
Arthur Reinaldo Tanihatu, Sutrisno T., Nurkholis, Wuryan Andayani   +3 more
doaj   +1 more source

Paramagnetic Rim Lesions and Choroid Plexus Volume at Diagnosis Are Associated With Cognitive Progression Independent of Relapse and MRI Activity in Early Relapsing–Remitting Multiple Sclerosis

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Paramagnetic rim lesions (PRLs) and choroid plexus (CP) enlargement reflect smoldering inflammation in multiple sclerosis. Their role in cognitive progression remains unexplored. Eighty‐seven early relapsing–remitting MS patients were enrolled at diagnosis and followed longitudinally.
Stefano Ziccardi, Damiano Marastoni, Agnese Tamanti, Pietro Biasi, Valentina Visani, Annalisa Colombi, Tom A. Fuchs, Monica Sicchieri, Chiara Eccher, Francesco Guarnaccia, Milena Calderone, Valentina Camera, Francesca Benedetta Pizzini, Roberta Magliozzi, Marco Castellaro, Massimiliano Calabrese   +15 more
wiley   +1 more source