Results 11 to 20 of about 4,550,647 (113)
Transformasi Pelaporan Keuangan Basis Akrual pada Politeknik Keuangan Negara STAN: Sudahkah Tuntas? [PDF]
Public Service Agency (BLU) is a special working unit (Satker) which has many flexibilities in terms of revenue and expenditure management. In the light of financial reporting presentation, BLU must comply with PSAP Number 13 which requires single reporting only.
Puji Wibowo, Naela Varikha
semanticscholar +5 more sources
PEMAKNAAN PENERAPAN AKUNTANSI BASIS AKRUAL
This study is a qualitative study of the application of the accrual-based Government accounting system to the Government of North Toraja Regency. The purpose of this study is to interpret the application of accrual-based Government Accounting Standards (SAP) to the Government of North Toraja Regency.
Yakobus K Bangun +2 more
openaire +2 more sources
PENGGUNAAN BASIS AKRUAL DALAM LAPORAN KEUANGAN PEMERINTAH KABUPATEN WATAMPONE
Research aims to determine the use of the accrual base in the financial statements of Watampone District government. The approach used in this research is a qualitative approach. The approach used in this research is a qualitative approach. The research object is located in the research location of the Office of Financial management and regional ...
Rustan, Rustan, Chaikal, Muhammad
openaire +4 more sources
Analisis Pengaruh Laporan Hasil Pemeriksaan, Diskresi Akrual Dan Tingkatan Akrual Terhadap Kinerja Keuangan Pemerintah Daerah [PDF]
Pemerintah Republik Indonesia telah melakukan berbagai reformasi baik dari sisi tata kelola keuangan, sumberdaya manusia dan organisasi. Reformasi tata kelola keuangan dimulai diterbitkannya berbagai macam undang-undang tentang pengelolaan keuangan ...
Abdul Rohman +2 more
doaj +2 more sources
EVALUASI PENERAPAN BASIS AKRUAL DALAM PENYUSUNAN LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SIBOLGA, STUDI KASUS PADA PEMERINTAH KOTA SIBOLGA [PDF]
EVALUASI PENERAPAN BASIS AKRUAL DALAM PENYUSUNAN LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SIBOLGA, STUDI KASUS PADAPEMERINTAH KOTA SIBOLGA Jocelyn Sarah Gabriella Sinaga jocelynsarahgs@gmail.com Yusep Friya P. S yosep.friya@akuntansi.pnj.ac.id Herbirowo Nugroho herbirowo@rocketmail.com Program Studi Akuntansi Keuangan Terapan Politeknik Negeri Jakarta ...
Jocelyn Sarah Gabriella Sinaga +2 more
openaire +2 more sources
Penelitian ini bertujuan untuk menganalisis pengaruh penerapan aplikasi SAIBA terhadap kepuasan pengguna dan kinerja pengguna berdasarkan perspektif modifikasi Model Delone dan McLean. Penelitian ini menggunakan enam variabel (kualitas sistem, kualitas informasi, kualitas layanan, kualitas pendidikan dan pelatihan, kepuasan pengguna dan kinerja ...
Miftahul Hadi +2 more
semanticscholar +3 more sources
Dampak penerapan basis akrual terhadap kualitas transparansi fiskal pemerintah
Tujuan makalah ini untuk mengukur seberapa efektif penerapan basis akrual pada sistem akuntansi pemerintah Indonesia dan dampaknya terhadap kualitas transparansi fiskal. Efektifitas diukur dalam konteks Polices, People, Processes dan Systems. Penelitian ini dilakukan di 85 Kementerian Lembaga (K/L) melibatkan 149 responden menggunakan instrumen ...
Donny Maha Putra, Sudarto Sudarto
openaire +3 more sources
The aim of this research is to detemine the basis for recognizing income using the cas basis and accrual basic in the belis tradition in Redonetena Village, Kelubagolit District. The data analysis technique used in this researchis qualitative descriptive analysis.
Maria Fransiska Collyn +2 more
openaire +2 more sources
Research of Accrual Base Institution Accounting System (SAIBA) as a new information system released in 2015 and mandatory will produce various satisfaction among application users. Application operator satisfaction as the user of information system is the most important thing in realizing the success of the information system.
Gigih Alfrian Pratama Putra
openaire +3 more sources
Analisis Pengaruh Beban Pajak Kini, Beban Pajak Tangguhan, Dan Basis Akrual Terhadap Manajemen Laba
The purpose of this study is to analyze the effect of current tax, deferred tax expense, and accrual basis towards earnings management. The object of this study are manufacturing companies in consumer goods sector that are listed in Bursa Efek Indonesia for period 2011-2013.Selection of the sample is determined based on purposive sampling method.
Felicia Amanda, Meiriska Febrianti
openaire +2 more sources

