Results 11 to 20 of about 40,629 (263)
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
doaj +1 more source
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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Determinants of information users in local public accounting
Cogent Business & Management, 2022 The purpose of this paper was to identify the information users assumed by the financiers of local governments in India and to empirically clarify the determinants of these users.
Syed Raziuddin Ahmad +4 more
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Covid 19 Outbreak and Financial Statement Quality: Evidence from Central Java
Akrual: Jurnal Akuntansi, 2021 This study aims to analyze and find empirical evidence that the Covid 19 pandemic will affect the quality of financial reports and what factors affect the quality of government financial reports.
Nurcahyono Nurcahyono +2 more
doaj +1 more source
Trikonomika, 2013 The purpose of this study to determine and analyze (1) influence the implementation of government accounting standards and implementation of accounting information system partially on the quality of financial reporting in areas of the city/county in the ...
Rukmi Juwita
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Value relevance of general government national accounts with ESA2010 accrual accounting framework. Association of ESA2010 reporting quality with decision making and accounting standardisation [PDF]
Contabilitate şi Informatică de Gestiune, 2022 Purpose: The necessity for a reliable set of international standards for the compilation of national accounts introduced the accrual accounting framework of the European System of Accounts (ESA 2010).
Michalis Bekiaris +1 more
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Kualitas laporan keuangan dan faktor-faktor yang mempengaruhinya
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
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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
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Sorot, 2015 The purpose of this study was to determine the readiness of the Government of Kepulauan Meranti indicated with commitment, human resources, facilities and information systems; to know the constraints in the implementation of Government Regulation No.
Tengku Azman
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ANALISIS PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN
Jurnal Akuntansi dan Keuangan Indonesia, 2012 The purpose of this research is to analyze the effect of local government characteristics on the level of disclosure of Local Government Financial Statements (LKPD) based on Government Accounting Standard.
Dyah Setyaningrum, Febriyani Syafitri
doaj +1 more source