Results 51 to 60 of about 17,189 (155)

Evaluasi Penerapan PP No 71/2010 Tentang Standar Akuntansi Pemrintahan Berbasis Akrual: Studi Kasus di Pemda Nganjuk

Journal of Accounting and Investment, 2016
The purpose of this research was to determine the suitability of the accrual basis implementation on Governmental Accounting Standards in Peraturan Pemerintah (PP) No. 71/2010 at Nganjuk Regency’s Financial Statements year 2013.
Dahlia Firdaus, Djoko Sigit Sayogo, Sri Wahjuni Latifah   +2 more
doaj  

Evaluating the Reality and Prospects of IPSAS Implementation in Algeria

Finance, Accounting and Business Analysis
Purpose: This study aims to illuminate the current state of public sector accounting in Algeria and explore the prospects for transition to International Public Sector Accounting Standards (IPSAS) by investigating the potential advantages and challenges ...
Widad Benzine
doaj   +1 more source

Debating the methodologies of accounting for financial and non-financial contracts

Journal of Economic and Financial Sciences, 2007
This article adds value to the accounting debate on the different methodologies of accounting for financial and non-financial contracts in the current and proposed new accounting pronouncements of the IASB.
Daniël Coetsee
doaj   +1 more source

Ability of Accruals Prediction Models on the Basis of Jones Model in Prediction of Abnormal Accruals and

مجله دانش حسابداری, 2013
To estimate abnormal accruals, prior researches employed a wide variety of models and estimation procedures. We evaluate the performance of three representative models, modified Jones model (MJ), MJ with operating cash flows (MJOCF), and MJ with return on assets (MJROA), using multi regression model and a sample with 80 active companies in Tehran Stock
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   +2 more sources

Determinants of Migration to Accrual Accounting For the Central and Devolved Governments in Kenya

Disclosure
Kenya’s public sector accounting is grappling with ongoing challenges that undermine fiscal transparency and accountability at both the national and county levels. Specifically, there are issues with accounting practices, such as unverified expenditures,
Solomon Ngahu, Cecilia Ndunge Waweru
doaj   +1 more source

The Effect of Accrual-GAS on the Financial Reporting Reliability With HR Capacity as Mediating Variables

Jurnal Dinamika Akuntansi, 2017
This research aimed to gets empirical evidence of the influence of human resource capacity with relation accrual-based government accounting standards on the reliability of financial reporting.
Mega Kusuma Aryani, Kiswanto Kiswanto
doaj   +1 more source

New State Tax Accounting Model - Basic Development in the Tax Information System [PDF]

مطالعات تجربی حسابداری مالی, 2005
The main purpose 'of this article is to present new and modem tax accounting system that is designed for state tax affairs organization. An organization's operating environment necessarily influences its financial accounting and reporting system ...
Jafar Babajani
doaj  

Towards Accrual Basis in Government Sector in the Kingdom of Saudi Arabia

Saudi Journal of Business and Management Studies
This study examines the transition from cash to accrual accounting in government accounting, focusing on its impact, significance, and implementation. It explores the concept of return on public spending, measurement methodologies, and optimal allocation.
openaire   +1 more source

Pengembangan Sistem Anggaran dan Akuntansi Badan Layanan Umum Universitas Brawijaya: Perspektif Institusionalis

Jurnal Akuntansi Multiparadigma, 2012
This research attempts to understand the development and the implications of budget and accounting system of BLU of Brawijaya University from organizational change. Budget and accounting system include the change from traditional budgeting to performance-
Mirna Amirya, Ali Djamhuri, Unti Ludigdo
doaj