Results 41 to 50 of about 17,189 (155)

Ada Apa Dengan SAP (AADS) Akrual?

Jurnal Akuntansi Multiparadigma, 2013
This article provides anoverview regarding SAP accrual-based and its problems. It compares information content of PP 24/2005’s cash toward accrual and PP 71/2010’s accrual-based toshow the urgency of accrual-based financial reporting requirements.
Eka Findi Tresnawati, Achdiar Redy Setiawan   +1 more
doaj  

Enhancing food security to support the sustainable development goals through public sector accounting policy reform in Indonesia [PDF]

E3S Web of Conferences
This study aims to explore the impact of public sector accounting policy reform on the food security budget in Indonesia to support the SDGs. The transformation of accounting policy from cash basis to cash towards accrual and based on PP 71 of 2010 to ...
Hiola Yustina, Pilomonu Mentari Rizki Sawitri, Asdar Asdar   +2 more
doaj   +1 more source

The Link Between Public Management and Accounting from the Point of View of Performance

CECCAR Business Review, 2021
This study focuses on the connection between management and accounting, with accrual information as a link. Accounting information, structured on an accrual basis, manages to provide a true image of the patrimony, substantiated and transparent decisions,
Cristina Silvia NISTOR, Cristina Alexandrina ȘTEFĂNESCU   +1 more
doaj   +1 more source

Manfaat Akuntansi Basis Akrual dan Akuntansi Basis Kas Menuju Akrual dalam Pengambilan Keputusan Internal Pemerintah Daerah

Jurnal Dinamika Akuntansi dan Bisnis, 2017
This study explores how accrual accounting and cash accounting resulted information used by Indonesian local goverment managers in making decision.it is a descriptive quantitative method research.
Baries Ferryono, Sutaryo Sutaryo
doaj   +1 more source

Analisis Basis Cash Towards Accrual Pada Laporan Keuangan Pemerintah Kabupaten Bengkalis Tahun Anggaran 2012-2014

JAS (Jurnal Akuntansi Syariah), 2017
Penelitian ini dimulai pada Tanggal 15 Maret 2016 hingga April 2016 yang dilakukan pada Pemerintah Kabupaten Bengkalis yang Beralamat di Jl.Ahmad Yani Bengkalis, Provinsi Riau.Subjek penelitian adalah Anilisis Basis  Cash Towards Accrual pada Laporan ...
Ema Nirwana, Jhon Suhadi
doaj  

ANALYSIS OF THE APPLICATION OF GOVERNMENT ACCOUNTING STANDARDS ON DEPARTMENT OF FORESTRY IN EAST JAVA PROVINCE

BAKI (Berkala Akuntansi dan Keuangan Indonesia), 2020
The purpose of this study is to understand and analyze the application of accrual-based Government Accounting Standards in aspects of Financial Statements, Human Resources, and Information Technology.
Erina Sudaryati, Toto Da'i Permana
doaj   +1 more source

Cost Accounting as a Possible Solution for Financial Sustainability of Croatian Public Hospitals

Croatian Economic Survey, 2016
The purpose of this paper is to present the current usage of cost accounting methodology in Croatian public hospitals through conducted empirical research and to provide opinions of accountants and financial officers regarding possible implementation of ...
Ivana Dražić Lutilsky, Berislav Žmuk, Martina Dragija   +2 more
doaj   +1 more source

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, null Bagus Sudirman   +1 more
openaire   +2 more sources

Determinan penerapan basis akrual secara penuh pada pemerintah daerah

Jurnal Akuntansi, 2018
This research meant to obtain a description on how much was the influence of the Indonesian’s Local Governments forwardness on the accrual-based Government Accounting System implementation to the quality of Local Government Financial Statements at the ...
Bambang Pamungkas
doaj   +1 more source

DETERMINAN KEANDALAN INFORMASI LAPORAN KEUANGAN DENGAN TIME PRESSURESEBAGAI PEMODERASI (Studi pada Satuan Kerja di Wilayah Kerja KPPN Mataram)

Jurnal Akuntansi Aktual, 2019
This study aimed to examine the effect of apparatus competencies, utilization of information technology, and implementation SAP of accrual basis to the reliability of financial reporting informa-tion that presented by government.
Zulfirman Switriansyah, Prayitno Basuki, Endar Pituringsih   +2 more
doaj