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Genaral demand for accountability is one of the factor that driven the development of public sector accounting in Indonesia. Government Regulation No. 71 of 2010 concerning Government Accounting Standards explains that government financial reports must ...
Jinnyfer Tumbel +2 more
doaj +1 more source
The purpose of this study was to determine the effect of the application of the Regional Government Accounting System on the Quality of Financial Reports.
Verliani - Dasmaran +2 more
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A structural analysis of a regional economy using Social Accounting Matrices:1990-1999 [PDF]
Social accounting matrices (SAM)are an instrument that enlarges the information provided by the input-output analysis.These matrices study the intersectoral relationships of an economy,the behaviour of the consumers,the public sector or the foreign ...
M. Carmen Lima +3 more
doaj
The importance of quality accounting information management in regional governments in Indonesia
Article history: Received: June 1, 2019 Received in revised format: June 22 2019 Accepted: June 27, 2019 Available online: June 27, 2019 This study aims to determine the influence of information technology utilisation and the application of good ...
H. Setiyawati, C. Doktoralina
semanticscholar +1 more source
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DAERAH
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
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Internationalization in the Baltic Regional Accounts: A NUTS 3 Region Dataset
Features of internationalization, such as trade, foreign direct investments, and international migration, are crucial for understanding the economic developments of small and open economies. However, studying internationalization at the country level may obscure significant heterogeneity in its relationship with economic growth and other economic and ...
Rasmus Bøgh Holmen +3 more
openaire +4 more sources
Efficiency in the governance of the Covid-19 pandemic: political and territorial factors
Background The pandemic generated by Covid-19 has changed the way of life of citizens around the world in a short time, affecting all areas of society directly or indirectly, which is facing a global health crisis with different national responses ...
Pedro-José Martínez-Córdoba +2 more
doaj +1 more source
Research aims: This study aims to examine the indirect effect of Islamic Corporate Governance (ICG) on Islamic Corporate Social Responsibility Disclosure (ICSR) with productivity as mediation.
Ichsan Setiyo Budi
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The global and regional costs of healthy and sustainable dietary patterns: a modelling study
Summary Background Adoption of healthy and sustainable diets could be essential for safe-guarding the Earth's natural resources and reducing diet-related mortality, but their adoption could be hampered if such diets proved to be more expensive and ...
M. Springmann +4 more
semanticscholar +1 more source
The Impact of Accounting Information System on User Satisfaction: Empirical Studies on Local Government Bank [PDF]
This study aims at investigating the factors that affect a user’s satisfaction of accounting information systems based on the quality and the perceived usefulness of such systems, and the quality of data involved.
Iskandar Muda +3 more
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