Results 11 to 20 of about 1,303,766 (318)
Journal of Accounting and Finance Management, 2023 This article presents a review of the factors that influence the quality of government financial statements as the dependent variable on the implementation of Government Accounting Standards (SAP), Human Resources competencies, and Integrated Agency ...
Lia Puspasari, Cris Kuntadi
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Jurnal Akuntansi & Keuangan Unja, 2023 The purpose of this study was to find out that the presentation of financial reports at the BLUD of the Cidadap Health Center is in accordance with Accrual-Based Government Accounting Standards which refer to Government Regulation Number 71 of 2010 ...
A. Rahayu +2 more
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Accounting for government grants: Standard-setting and accounting choice [PDF]
Journal of Accounting and Public Policy, 2018 This paper provides evidence on several matters relating to accounting for government grants under International Financial Reporting Standards (IFRS). Focusing on grants related to assets, we trace the development of International Accounting Standard (IAS) 20, outline some of the problems of current accounting practice, and suggest why these have not ...
Stadler, Christian +1 more
openaire +2 more sources
International Journal of Economics Business and Accounting Research (IJEBAR), 2022 The purpose of this research is examine the effect of implementation of Good Governance, Government Accounting Standards, Effectiveness of Internal Control System and Quality of Human Resources to the Quality of Financial Statements in the local ...
Agus Siahaya, Sally Paulina Sandanafu
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Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, 2021 This study identifies the effect of applying government accounting standards; implement the information technology; and internal control system of accounting on the quality of financial reports with the moderating variable is organizational commitment ...
D. Indriyani, Ratna Mappanyukki
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Journal of Economics and Behavioral Studies, 2021 The purpose of this quantitative research is to test and prove empirically the effect of applying accrual-based accounting standards in Indonesia. The population in this study is the head of the financial subdivision and the financial staff of the ...
Vania Talitha, Khoirul Aswar
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Accounting Standard, Corporate governance, and accounting quality
Jurnal ASET (Akuntansi Riset), 2020 Abstract. this paper investigates the effect of adoption of IFRS-based convergent accounting standard on accounting quality using Indonesia data. Besides, this study also determines the role of corporate governance as moderating variable between adoption of IFRS-based convergent accounting standard and accounting quality.
zaitul, zaitul +3 more
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International Journal of Applied Finance and Business Studies, 2021 The aim of this research is to examine the effect of the application of government accounting standard accrual to quality of financial statement local government in the department of empowerment communities and village government at South Tapanuli ...
Azwar Rivai Nasution
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KESIAPAN IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL
Jurnal Ekonomi dan Bisnis Airlangga, 2020 Introduction: This study will identify the readiness to implement the Accrual-Based Government Accounting Standards in the regional public hospital dr. Soedono Madiun.
Lilik Suroya, Heru Tjaraka
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Software Dalam Tinjauan Akuntansi Berdasarkan SAP No.14
Disclosure, 2023 The development of Government Accounting in Indonesia is lacking in responding to the demands of current developments. The output produced by government accounting in Indonesia cannot be said to be accurate and does not match what it should be, so it ...
Sri Adella Fitri +4 more
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