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Journal of Accounting and Investment, 2023 Research aims: This study aims to test and analyze whether there is an effect of government openness, government financing, economic growth, audit opinion, and prior experience with IFRS in the public sector on the level of local government accounting ...
Ahmad Juanda +2 more
doaj +3 more sources
Analisis penerapan standar akuntansi pemerintahan untuk belanja pada Dinas Kesehatan Kota Manado [PDF]
Indonesia Accounting Journal, 2020 Government Accounting Standards is an accounting standard established to increase transparency in the management of state finances so that the use of state finance becomes more targeted and avoids various kinds of government financial misuse.
Jefri Fanuel Motoh +2 more
doaj +2 more sources
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 +2 more sources
Kualitas laporan keuangan dan faktor-faktor yang mempengaruhinya [PDF]
Indonesia Accounting Journal, 2019 The purpose of this study is to analyze the influence of implementation Good Government Governance, Government Accounting Standards, Monitoring, Quality of Local Government Reform, Human Resource Competency, and Financial Accounting System on the Quality
Silvia Almar’atus Sholohah +2 more
doaj +2 more sources
Accounting Standards for Semi-Autonomous Agencies: Experiences and Lessons from Indonesia
The Indonesian Journal of Accounting Research, 2021 The adoption of accrual accounting in government agencies has been so widespread. Following the global trend, Indonesian administration has implemented governmental accounting standards for its agencies. This study aims to explain accounting standards in
Budi Waluyo
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A Critical Review of Statement of Government Accounting Standard (SGAS) Regarding Accounting for Investment [PDF]
Journal of Accounting and Investment, 2021 Research aims: This article aims to provide a critical review of the Statement of Government Accounting Standard (SGAS) of Indonesia regarding Accounting for Investment (2016 Revision) Design/Methodology/Approach: This article is a critical review ...
Irwan Taufiq Ritonga
doaj +2 more sources
A Perspective on the Proposal for European Public Sector Accounting Standards, in the Context of Accruals in UK Government Accounting [PDF]
, 2014 This paper offers a UK perspective on the proposal to develop European Public Sector Accounting Standards (EPSAS). It offers the fundamentals of the UK government’s system of budgeting and accounting, which is the responsibility of the UK Treasury, being
Rowan Jones, J. Caruana
semanticscholar +3 more sources
International Journal of Professional Business Review, 2023 Purpose: The objective of this study was to identify the importance of applying the standards of governance and International Public Sector Accounting Standards (IPSAS) in influencing the quality of accounting information. Theoretical framework: Recent literature has reported good results in both corporate governance and IPSAS (Bakhtah & ...
Emad A. S. Aboukhadeer +2 more
openaire +3 more sources
Analisis perlakuan akuntansi aset tetap pada Badan Pengelola Keuangan dan Barang Milik Daerah Kota Manado [PDF]
Indonesia Accounting Journal, 2019 The main task of government agencies is to provide services to the community whose quality can be improved by the use of fixed assets to achieve the duties and functions of government agencies.
Carolina Carolina +2 more
doaj +2 more sources
Dinasti International Journal of Economics, Finance & Accounting, 2023 Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and penomena of relationships or influences between variables.
Cris Kuntadi +2 more
semanticscholar +1 more source