Implementation of Accrual-Based Government Accounting Standards in Indonesia: A Review of Organizational Factors

V Talitha, K Aswar - Journal of Economics and Behavioral …, 2021 - ojs.amhinternational.com
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 …

Unmasking Causes and Providing Solutions for Government Financial Reporting Delays

RA Qadri, S Sujoko, S Yustiani… - Jurnal Riset dan …, 2024 - jurnal.polinema.ac.id
Purpose: This study examines factors causing delays in government financial report
submissions in West Sulawesi and proposes solutions. Method: This research employed …

Faktor-faktor Yang Mempengaruhi Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual Di Pemerintah Provinsi Daerah Istimewa Yogyakarta

AP Kartikaningtyas… - Jurnal …, 2024 - jurnalakuntansi.stienganjuk.ac.id
Abstrak Latar Belakang: Munculnya revisi Peraturan Pemerintah No. 24 Tahun 2005 tentang
Standar Akuntansi Pemerintahan Berbasis Kas menjadi Peraturan Pemerintah No. 71 …

Determinan Kualitas Laporan Keuangan Pemerintah Daerah (Studi pada Kabupaten/kota di Wilayah Pemeriksaan Sub Auditorat Jawa Timur Iv)

RG Laksono - 2023 - dspace.uii.ac.id
Penelitian ini bertujuan untuk memberikan bukti empiris dan menganalisis pengaruh
akuntabilitas, komitmen organisasi, kompetensi sumber daya manusia, tekanan eksternal …

Human Resource Competency, Information Technology, and Organizational Commitment in the Implementation of Accrual-Based Government Accounting Standards

U Rosidah, A Rahmayati - 2024 - proceedings.uinsaid.ac.id
Abstract Government Regulation Number. 71 of 2010 concerning accrual-based
government accounting standards which was must be used by the government in the …