Assets: Jurnal Akuntansi dan Pendidikan, 2019 Penelitian ini bertujuan untuk menjelaskan kesesuaian sistem pelaporan keuangan pemerintah berbasis cash toward acrual dan full accrual dan relevansinya dengan pengambilan keputusan internal organisasi pemerintah.
Azhari Salam, Sutaryo Sutaryo
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KESIAPAN IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL
Jurnal Ekonomi dan Bisnis Airlangga, 2020 Introduction: This study will identify the readiness to implement the Accrual-Based Government Accounting Standards in the regional public hospital dr. Soedono Madiun.
Lilik Suroya, Heru Tjaraka
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Mapping of Measurement Accounting Conservatism and Research Opportunity -A Systematic Review
Riset Akuntansi dan Keuangan IndonesiaThis paper reviews the field of accounting conservatism measurement and the development of research on accounting conservatism measurement, so it is useful to develop insight into the emerging accounting conservatism measurement and outline future ...
Sri Wahjuni Latifah Latifah +1 more
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PENERAPAN APLIKASI SAIBA UNTUK PENYUSUNAN LAPORAN KEUANGAN
Jurnal Akuntansi Universitas Jember, 2016 Information technology (IT) have a great impact to all over environmental society, especially for bussines and accounting. Nowdays, information technology is already used in government sectors.
Arieffin Dian Permana
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THE BUDGET CLASSIFICATION AS THE BASIS OF THE USAGE OF THE METHOD OF ACCRUAL IN THE PUBLIC SECTOR
Bulletin of Taras Shevchenko National University of Kyiv Economics, 2016 Components of the budget classification of Ukraine, which are used for accounting and administration of budgets of different levels, have been investigated. The five-level hierarchy of normative documents in accordance with international practice has been proposed.
openaire +3 more sources
A Comparative Study of the Qualitative Features of Financial Reports on Accrual Accounting Basis and Cash Accounting Basis in Medical Science Universities [PDF]
حسابداری دولتی, 2014 In Iran, the public sector has used the cash basis in financial reporting which is not capable to compute the cost of services and do performance based budgeting.
mahmoud mosavi shiri +2 more
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The Key Success and Strategic Role of Accrual Based Accounting Implementation
Journal the Winners, 2015 Central Government policy to adopt accrual-based accounting system providing consequences for local governments to apply accrual accounting in the financial statements.
Surepno Surepno
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Public sector financial management and democracy quality: The role of the accounting systems
Revista de Contabilidad: Spanish Accounting Review, 2020 Changes in accounting frameworks, such as those based on the adoption of accrual-accounting systems or the implementation of International Public Sector Accounting Standards (IPSAS), are considered to be an important feature of public-sector financial ...
Marco Bisogno +1 more
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Evaluation of the Possibility of Reform in the Financial Accounting and Reporting System of the Iranian Governmental Universities [PDF]
بررسیهای حسابداری و حسابرسی, 2009 The reform in the financial accounting and reporting system of public sector organizations requires assurance that the essential conditions are provided for using two of the most important distinguishing features of governmental accounting, namely the ...
Jafar Babajani, Arezoo Madadi
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A Study on the Depreciation System under the Accrual Basis Accounts and Bookkeeping by Double Entry
Journal of the Korea Society of Computer and Information, 2013 exaly +3 more sources