Results 31 to 40 of about 1,303,766 (318)

ANALISIS KOMITMEN ORGANISASI, KESIAPAN SUMBERDAYA MANUSIA, INFRASTRUKTUR SERTA SISTEM INFORMASI DALAM MENERAPKAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL

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
doaj   +1 more source

Calculation of depreciation Fixed Assets based on Government Accounting Standards and their impact on Financial Statements

, 2020
This study aims to determine the calculation of depreciation of fixed assets based on Government Accounting Standards for Financial Statements. The calculation used is the calculation of depreciation of fixed assets at the Regional Financial and Asset ...
B Indayani
semanticscholar   +1 more source

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

DIMENSI KARAKTERISTIK LAPORAN KEUANGAN PEMERINTAH

Jurnal Akuntansi, 2020
This research to prove the commitment of the leadership, the capacity of the financial apparatus, the implementation of the Regional Financial Accounting Standards, and the internal control function have an influence on the characteristics of government ...
Asbi Amin, Anwar Anwar
doaj   +1 more source

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, IMPLEMENTASI SISTEM INFORMASI MANAJEMEN DAERAH, DAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN SELUMA

Jurnal Akuntansi, 2019
Effect of application of government accounting standards, implementation of regional management information systems, and government internal control systems on the quality of financial statements at the regional government of seluma district.
Tri Ikyarti, Nila Aprila
doaj   +1 more source

ANALYSIS OF THE APPLICATION OF GOVERNMENT ACCOUNTING STANDARDS ON DEPARTMENT OF FORESTRY IN EAST JAVA PROVINCE

BAKI (Berkala Akuntansi dan Keuangan Indonesia), 2020
The purpose of this study is to understand and analyze the application of accrual-based Government Accounting Standards in aspects of Financial Statements, Human Resources, and Information Technology.
Erina Sudaryati, Toto Da'i Permana
doaj   +1 more source

STANDAR AKUNTANSI PEMERINTAHAN, SISTEM PENGENDALIAN INTERNAL, KOMPETENSI STAF AKUNTANSI DAN KUALITAS LAPORAN KEUANGAN

Jurnal ASET (Akuntansi Riset), 2017
. This research aims to obtain evidences empirically about the influence of the implementation of government accounting standards, internal control systems and accounting staff competence to the quality of local government financial statements.
Renny Novsellia Sihite, Holiawati Holiawati   +1 more
doaj   +1 more source

Factors Influencing Implementation of Accrual Based International Public Sector Accounting Standards in Tanzanian Local Government Authorities

Asian Journal of Economics Business and Accounting, 2020
This research examined the factors influencing implementation of accrual-based International Public Sector Accounting Standards (IPSAS) in the Tanzanian Local Government Authorities (LGAs). The study adopted a survey design. Based on extant literature, a
Charles K. Matekele, Gabriel V. Komba
semanticscholar   +1 more source

TEKONOLOGI INFORMASI, SUMBER DAYA MANUSIA, KOMITMEN DAN KOMUNIKASI TERHADAP KESIAPAN IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL

Jurnal Riset Akuntansi Kontemporer, 2017
The purpose of this study is to determine the effect of information technology, human resources, commitment, and communication to the promptness of the implementation accrual based government accounting standards in Bandung City Government, either ...
Annisa Intan Pratiwi, Sri Rahayu, Djusnimar Zutilisna   +2 more
doaj   +1 more source

Local Government Accounting Standard‐setting in Australia: Did Constituents Participate? [PDF]

Financial Accountability & Management, 2000
The Public Sector Accounting Standards Board (PSASB) has developed accounting standards for the public sector in Australia. A procedural ‘due process’ has been developed to protect the openness, neutrality and independence of Australian standard‐setting both in the private and public sectors.
Ryan, Christine, Dunstan, Keitha, Stanley, Trevor   +2 more
openaire   +2 more sources