Results 271 to 280 of about 89,575 (313)

SISTEM INFORMASI AKUNTANSI PENGGAJIAN PEGAWAI BERBASIS WEB DENGAN METODE ACCRUAL BASIS

Jurnal Ilmiah Manajemen dan Kewirausahaan, 2022
The purpose of this research is to produce a computerized employee payroll information system where the employee payroll information system of PT. Gemah Makmur Sejahtera still uses a manual system. The preparation of reports that still use Microsoft Excel worksheets also takes a long time, besides that the manual preparation is also vulnerable to user ...
null Rizka Novika, Dwi Setiawan
openaire   +1 more source

Factors Influencing Adoption of Accrual Basis International Public Sector Accounting Standards

International Journal of Accounting and Management Sciences, 2023
IPSAS adoption is a very important issue because it improves the ability of governments to provide understandable, relevant, reliable, and comparable financial reports to legislative bodies, citizens, media, taxpayers, donors, and employees. In particular, the aim of this study is to propose a conceptual framework of the antecedent factors of IPSAS ...
Badariah Haji Din, Esam O. El Haron
openaire   +1 more source

IMITATING ACCRUAL TAXATION ON A REALIZATION BASIS

Journal of Economic Surveys, 2009
Abstract While taxation of capital gains upon accrual poses problems of liquidity and valuation, taxation upon realization evokes the so‐called lock‐in effect that possibly induces distortions of the investors' liquidation and investment decision. The tax schemes, proposed in the literature in order to remedy simultaneously the shortcomings of both ...
openaire   +1 more source

The implementation of accrual basis accounting by Indonesia’s local governments

International Review of Public Administration, 2019
To examine the implementation of accrual basis accounting by local governments in Indonesia following its mandatory introduction by Government Regulation (GR) Number 71 of 2010, we identify key act...
Retno Yuliati, Yuliansyah Yuliansyah, Yang Elvi Adelina   +2 more
openaire   +1 more source

Accrual versus cash-basis accounting methods: An agency-theoretic comparison

Journal of Accounting and Public Policy, 1989
Abstract In an agency setting with moral hazard, this paper analytically demonstrates that accrual accounting is superior to cash-basis accounting (subject to costs). The main reason is that accrual accounting information more fully reflects the overall effects of managerial actions or efforts on future cash flows than cash flow realizations in any ...
openaire   +2 more sources

Pendampingan Penyusunan Laporan Keuangan EMKM Menggunakan Cash Basis dan Accrual Basis pada Usaha Mochi

Journal of Community Sustainability
The purpose of this service is to assist in the preparation of financial reports for Mochi Chico MSMEs in accordance with SAK EMKM with a cash basis or accrual basis. The service method is carried out through surveys, workshops, technical guidance, practical implementation, and continuous monitoring with a participatory approach to the preparation of ...
null Andi Irfan, Retni Juniar, Fadilah Nasaruddin, Shelsy Olifinda, null Dessyka Febria   +4 more
openaire   +1 more source

Application of Accrual Basis in Syariah Banking Financial Reports

The application of accrual accounting in Islamic banking financial statements in Indonesia has become an important topic that triggers issues related to transparency and accountability. Although PSAK 59 and 101 allow the use of accrual basis, the practice of earnings management and the use of cash in calculating profit sharing are still common.
Rangkuti Ririn Anjani, Soemitra Andri
openaire   +1 more source

ARTI PENTING MANAJEMEN DAN PENCATATAN PIUTANG PADA USAHA MIKRO BERDASAR AKRUAL (ACCRUAL BASIS)

HIKMAYO: JURNAL PENGABDIAN MASYARAKAT AMAYO, 2022
A business will decide to carry out credit sales transactions with the aim of stimulating the interest of consumers / customers, increasing sales volume, winning the competition strategy and increasing market share as well as increasing the company's net profit.
openaire   +1 more source

Governmental accounting in portugal: why accrual basis is a problem¹

Journal of Public Budgeting, Accounting & Financial Management, 2007
Until the end of 1997, governmental accounting in Portugal was characterised as essentially cash-based budgetary accounting, using singleentry as the bookkeeping method. The only compulsory accounting system was Budgetary Accounting. As many countries all over the world, nowadays Portugal is implementing a reform of the whole governmental accounting ...
Susana Margarida Jorge, João Baptista da Costa Carvalho, Maria José Fernandes   +2 more
openaire   +1 more source

A theoretical basis for public sector accrual accounting research: current state and perspectives

Public Money & Management, 2019
ABSTRACTPublic sector or government accounting has been the subject of many research endeavors. However, scholars have repeatedly criticized the lack of a consistent and well-defined theoretical ba...
Andreas Bergmann, Sandro Fuchs, Christoph Schuler   +2 more
openaire   +1 more source