Results 21 to 30 of about 1,278,365 (282)
PersepSi Akuntansi Sektor Publik versus Akuntansi Pemerintahan
Jurnal Ilmiah Bisnis dan Ekonomi Asia, 2018 Perceptions that are disseminated in Indonesian government accounting teaching are government accounting substitutes for public sector accounting.
Kariyoto Kariyoto
doaj +1 more source
Jurnal Ilmiah Wahana Akuntansi, 2020 In order to be widely used by users of financial statements, information related to tax receivable accounts in LKPP must meet the Full Disclosure Principle relate to assets, liabilities and equity either through faces or Notes to Financial Statements ...
Imran Djunur
doaj +1 more source
The Journey of Indonesian Government Accounting
Accounting and Management Journal, 2023 From 1974 to today, Indonesia has undergone many periods of financial management reform. Financial management reform is necessary for a country to attain excellent governance.
Fandi Prasetya
doaj +1 more source
Desmistificação do regime contábil de competência Debunking the accrual-basis accounting
Revista de Administração Pública, 2010 Este artigo apresenta o regime de competência de forma simples e objetiva, e discute como pode ser aplicado às organizações públicas no Brasil. Para tanto, usa a experiência do governo do estado de Minas Gerais no processo de preparação para a adoção do ...
Thiago Bernardo Borges +3 more
doaj +1 more source
Jurnal Akuntansi Kontemporer, 2019 A good financial report is a financial statement containing and financial analysis. Improving the quality of financial statements in the municipal government sector in presenting financial statements in accordance with the Financial Accounting Standards (
Frista Chairina, Tineke Wehartaty
doaj +1 more source
Accounting for government guarantees: perspectives on fiscal transparency from four modes of accounting [PDF]
, 2018 Government guarantees are increasingly important as a policy instrument in public infrastructure investment and to assist the banking and financial sectors following the global financial crisis.
Heald, David, Hodges, Ron
core +1 more source
Governing culture: Legislators, interpreters and accountants [PDF]
Critical Perspectives on Accounting, 2016 AbstractCultural policy has become dominated by questions of how to account for the intangible value of government investments. This is as a result of longstanding developments within government’s approaches to policy making, most notably those influenced by practices of audit and accounting. This paper will outline these developments with reference to
Donovan, Claire, O'Brien, David
openaire +5 more sources
Coalition government and electoral accountability
Electoral Studies, 2010 Single-party governments are commonly thought to be more clearly responsible for government policy than coalition governments. One particular problem for voters evaluating coalition governments is how to assess whether all parties within a coalition should be held equally responsible for past performance. As a result, it is generally argued that voters
Fisher, S, Hobolt, S
openaire +4 more sources
Pengaruh Sistem Akuntansi Pemerintah dan Sistem Pelaporan terhadap Akuntabilitas Kinerja Instansi Pemerintah Kota Bengkulu [PDF]
, 2015 Rina Yuniarti; Based on Government Regulation No. 24 Year 2005 regarding the Government Accounting Standards (SAP). Government Accounting Standards are accounting principles applied in preparing and presenting the financial statements of the government ...
Yuniarti, R. (Rina)
core +2 more sources
By dawn or dusk—how circadian timing rewrites bacterial infection outcomes
FEBS Letters, EarlyView.The circadian clock shapes immune function, yet its influence on infection outcomes is only beginning to be understood. This review highlights how circadian timing alters host responses to the bacterial pathogens Salmonella enterica, Listeria monocytogenes, and Streptococcus pneumoniae revealing that the effectiveness of immune defense depends not only
Devons Mo +2 more
wiley +1 more source