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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
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The Application of Accrual Basis in Government Financial Accounting [PDF]
Science Innovation, 2017 For the government accounting and budget accounting, The most important way is the accrual basis, however, in the actual work, Cash-basis Accounting is still dominant. With the development of China's economy and accounting, The current system of cash basis is becoming more and more difficult to match with the national conditions, and appear many ...
openaire +1 more source
Factors Affecting the Use of Accrual Based Financial Statements for Regional Device Organizations (OPD) of South Sumatera Province [PDF]
, 2018 The purpose of this study was to examine and find out the influence of accrual accounting knowledge, administrative bureaucracy, and Regional Management Information System (SIMDA) on the Use of Accrual Accounting.
Bastian, Indra +3 more
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Implementasi Metode Accrual Basis dalam Sistem Informasi Akuntansi Arus Kas
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi, 2020 A cash flow statement is a financial report that contains information on cash inflows and cash outflows from a company during a certain period. This information is presented according to the type of activity that causes the cash inflows and outflows to occur.
Ahmad Ashifuddin Aqham +1 more
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Changing the University System Management: a study of the Italian scenario [PDF]
, 2015 Over recent years, the Italian University System has been handling a phase of deep changes, which have had significant impact on its mission and on the way it operates.
Lardo A +3 more
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Evaluation of accrual quality on the basis of accrual balance
AFRICAN JOURNAL OF BUSINESS MANAGEMENT, 2012 This paper is aimed to assess the relationship between accrual quality balance and accrual quality. Since accrual quality is not directly observable, in the present paper, accrual quality balance (AQB) has been used as a representative of accrual quality.
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A Survey on Effective Approaches and Elements on Setting a Transition Plan to Accrual Accounting in the Public Sector [PDF]
حسابداری دولتی, 2014 The vast experiences of areas and countries about changing the accounting basis in the public sector have showed that management of transition process is very complicated.
Gholamreza kordestani +2 more
doaj
Buhalterinės Apskaitos Teorija ir PraktikaThe article analyses the reform of the Lithuanian public sector accounting system, with an emphasis on the transition from cash-based to accrual-based accounting based on International Public Sector Accounting Standards (IPSAS).
Asta Šalienė, Greta Timukaitė
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Journal of Accounting and Investment, 2019 This paper seeks to find evidence accrual accounting implementation within local government in Indonesia. The evidence comes from the quality of financial statements published by the local government in Indonesia.
Asaprima Putra Karunia +2 more
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Determination of Premier Firms according to Investors Decision Making Model (Evidence of Firms Listed in Tehran Stock Exchange) [PDF]
پژوهشهای تجربی حسابداری, 2016 The main goal of this paper is determination of premier companies according to investors' decision making model. Based on previous studies, this study applies 6 factors for investors decision making, 3 of which are cash basis (dividend per share ...
Hamid Mahmoodabadi, navid reza namazi
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