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Gusau Journal of Accounting and Finance, 2023 The study examined the effect of trialability and observability of IPSAS on accrual basis IPSASIMPL in Nigeria. 656 accounting staff of all the 29 Federal Government ministries in Abuja constitute the population of the study.
Aliyu Abdullahi Ahmed, Zakari Usman
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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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Implementasi Metode Accrual Basis Pada Sistem Informasi Keuangan
Journal of Information System Research (JOSH), 2023 The financial recording system is carried out in the school diary, so it takes time to recap the revenue or expenditure records in order to find out the amount of funds that have been received or spent. This is less time efficient in presenting financial statements.
Haq, Khofifah, Suendri, Suendri
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The transition to IPSAS standards: the extent of adoption and the influence of institutional, contingency and economic network factors [PDF]
Contabilitate şi Informatică de Gestiune, 2020 Research Question: the study identifies the reasons behind the country choice between different IPSAS adoption approaches. Motivation: Our motivation is guided by the growing interest in financial reporting for the public sector.
Amel Amiri, Sarra Elleuch Hamza
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The role of accounting information in acceleration of tax receiving processes [PDF]
پژوهشهای تجربی حسابداری, 2014 In the Iranian tax accounting system, using the accrual basis is not possible due to many reasons such as the unreliability of tax measurement. For this reason, the cash basis is used in Iranian tax accounting system and cash basis will not record and ...
jafar babajani
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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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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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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 +3 more
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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
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THOMAS KUHN PARADIGM: REVOLUTION OF ACCOUNTING RECORDING FROM CASH BASIS TO ACCRUAL BASIS
JURNAL AKUNTANSI, 2022 Pencatatan akuntansi digunakan untuk mencatat peristiwa ekonomi yang terjadi pada sebuah entitias. Perubahan pencatatan akuntansi pada pemerintah dari basis kas menuju basis akrual disebabkan oleh perubahan yang disebabkan oleh reformasi di bidang keuangan pemerintahan Indonesia.
Yuha Nadhirah Qintharah +1 more
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