Results 11 to 20 of about 89,575 (313)
The relationship between dividend policy and bank growth [PDF]
Banks and Bank Systems, 2021 The purpose of this study is to investigate the association between bank growth and the retained earnings amount for Jordanian banks between 2010 and 2020. The method to be used is regression models.
Mohammad Fawzi Shubita
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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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Debunking the accrual-basis accounting [PDF]
, 2010 Este artigo apresenta o regime de competência de forma simples e objetiva, e discute como pode ser aplicado às organizações públicas no Brasil. Para tanto, usa a experiência do governo do estado de Minas Gerais no processo de preparação para a adoção do ...
AQUINO, André Carlos Busanelli de +3 more
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Factors That Influence the Development of Governmental Accounting in Malaysia
Asian Journal of Accounting Perspectives, 2008 Governmental accounting is affected by its context, which includes economic development, political stance and individual perceptions. Change and development in government accounting is often associated with public sector reforms.
Zakiah Saleh
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Akrual: Jurnal Akuntansi, 2017 The study aims to examine the effect of profitability on Initial Return based on cash basis and accrual basis. The population in this study is companies performing IPO in period of January 2011 – Augustus 2015 as many as 111 companies and are adjusted to
Miranti Dewi Febriani +2 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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Cash Basis Vs Accrual Basis dalam Pengambilan Keputusan pada Entitas Syariah
Jurnal Sosial Teknologi, 2023 Akuntansi accrual basis dan cash basis sebenarnya tidak begitu relevan dipertentangkan. Keduanya adalah saling mengisi atau komplementer, cash basis akan melahirkan informasi tentang likuiditas yang sangat berguna bagi para pengambil keputusan. Akuntansi accrual basis sangat perlu untuk menyusun laporan laba rugi dan laporan posisi keuangan (Neraca ...
openaire +1 more source
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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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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A Contingency Model for the Process of Transition from Cash to Accrual Basis for Governmental Accounting in Iran [PDF]
مجله دانش حسابداری, 2011 The purpose of this paper is to provide a theoretical framework to explain and predict accounting reforms in Iran, using the contingency international model explained by Lüder (version 2001).
Qodratollah Talebnia +2 more
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