Results 11 to 20 of about 17,189 (155)
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
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
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
doaj +1 more source
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
doaj +7 more sources
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
The Implementation of Accrual Basis Accounting in Indonesian Local Government
Journal of Economics and Behavioral Studies, 2020 This study is based on the Government Regulation No 71 of 2010 concerning Government Accounting Standards which have been enacted since 2015. In the period of this regulation enactment, there are obstacles that occur and it causes culpabilities in accrual basis accounting reporting.
Albertus Theo Jonathan +2 more
openaire +2 more sources
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
doaj +1 more source
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
openaire +1 more source