Results 41 to 50 of about 1,303,766 (318)

International Public Sector Accounting Standards (IPSAS) Implementation and Financial Reporting: Issues and Challenges in South-East Nigeria

Journal of Accounting and Taxation, 2021
The main objective of the study was to identify the challenges of IPSAS implementation in the Nigerian Public Sector. This was as a result of low level of accountability and improper application of accounting standards by government institutions.
S. Beredugo
semanticscholar   +1 more source

PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA BPKPD KOTA SURABAYA

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

FLYPAPER EFFECT: SEBELUM DAN SESUDAH PENERAPAN STANDAR AKUNTANSI PEMERINTAH AKRUAL [PDF]

Jurnal Akuntansi Multiparadigma, 2017
: Flypaper Effect: Before and After The Implementation of Accrual Government Accounting Standards. This study aims to determine the occurrence of flypaper effect on local governments before and after the implementation of Accounting Standards Government ...
Subadriyah
doaj   +1 more source

THE INFLUENCE OF INTERNAL CONTROL SYSTEMS, IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS, AND HUMAN RESOURCE COMPETENCE ON FINANCIAL REPORT QUALITY

Jurnal Akuntansi dan Auditing
This research aims to empirically explore the interaction between internal control mechanisms, adherence to government accounting standards, and human resource proficiency in Jember Regency, focusing on their combined effects on the quality of government
Vio Nanda Kartika, Sri Ningsih
semanticscholar   +1 more source

Implementation of Government Accounting Policies for the Preparation of Financial Statements in the Indonesian Army

Indonesian Interdisciplinary Journal of Sharia Economics
This study aims to analyze the implementation of government accounting policies based on the accrual-based Government Accounting Standards in the preparation of financial statements within the Indonesian Army.
Muharram Belle, M. Baharudin Zubakhrum Tjenreng   +1 more
doaj   +1 more source

The Application of Government Accounting Standards in Social Service Financial Reports

Jurnal Ilmiah Akuntansi Kesatuan
Good government is a government that is responsive, free from corruption, collusion and nepotism (Korupsi, Kolusi dan Nepotisme/KKN) and has good performance.
Wulandari Wulandari, Ika Rahmadani
semanticscholar   +1 more source

Application of Government Accounting Standards, Financial Statements Reporting, and Accessibility of Regional Finance Against Accountability for Regional Financial Management (Survey of All SKPDs of Kulon Progo Regency Government)

Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019), 2019
The objectives of this study are: (1). To test and prove the influence of the application of government accounting standards (SAP), financial reposting, and financial accessibility on accountability in regional financial management.
B. Jatmiko, Nano Prawoto, Rini Puji Astuti, Ristandi Nuhnita Sari, Kholifah Fil Ardhi   +4 more
semanticscholar   +1 more source

Analysis through Implementation of Government Accounting Standards on Accrual Base

Journal of Business Management and Economic Development, 2023
This research aims to determine the application of accrual-based Government Accounting Standards in the presentation of financial reports at the North Labuhanbatu Regency Central Statistics Agency and to determine the suitability of the presentation of the North Labuhanbatu Regency Central Statistics Agency's financial reports with Government ...
Syarah Asda Pratiwi Sagala, Marliyah Marliyah, Nurwani Nurwani   +2 more
openaire   +1 more source

THE EFFECT OF GOVERNMENT ACCOUNTING STANDARDS AND GOVERNMENT INTERNAL CONTROL SYSTEMS ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS

JASS (Journal of Accounting for Sustainable Society), 2019
This study aims to determine how the influence of the adoption of government accounting standards and internal control systems of the government on the quality of local government financial reports on the SKPD in Bandung. The research method used in this
E. Darmawan
semanticscholar   +1 more source

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DAERAH

Jurnal Akuntansi, 2019
Respondents in this study are The Chief of Regional Work Unit, Chief of Financial Officer and Financial Officer of Regional Work Unit Bengkulu Province. The analysis method used SmartPLS 1.0 M3 program.
Gusrya Indah Sari, Fadli Fadli
doaj   +1 more source