Academic literature on the topic 'Budget institution accruals'

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Journal articles on the topic "Budget institution accruals"

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Setiawan, Eko, Ahmad Juanda, and Driana Leniwati. "Accrual-Based Accountability of Budgeting Realization Report in a Government Institution." Jurnal Ekuisci 2, no. 6 (2025): 432–42. https://doi.org/10.62885/ekuisci.v2i6.748.

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Background. A system that can generate more accurate financial reports and other financial data, such as information on the government's financial performance, accountability, and situation, is required. Accrual-Based Government Accounting is a Government Accounting Standard that uses the APBD as a basis to recognize revenue, expenditure, and financing in budget implementation reporting, as well as revenues, expenses, assets, debts, and equity in accrual-based financial reporting. Aims. The purpose of this study is to comprehend how the new institutional analysis theory is applied. The demand
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Tiurmaida, Januarti. "THE EFFECT OF GOVERNMENT ACCOUNTING STANDARDS BASED ON AKRUAL, USING INFORMATION TECHNOLOGY, INTERNAL GOVERNMENT CONTROL SYSTEM AND ORGANIZATION COMMITMENT TO QUALITY OF CENTRAL GOVERNMENT FINANCIAL REPORT." JURNAL AKUNTANSI BERKELANJUTAN INDONESIA 1, no. 2 (2018): 203. http://dx.doi.org/10.32493/jabi.v1i2.y2018.p203-213.

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The purpose of this study is to determine the effect of the implementation of Accounting Standards Based on Accrual Government, Utilization of Information Technology, Government Internal Control System, and Organizational Commitment to the quality of Central Government Financial Report. Central Government Financial Report is an accountability report on budget execution by Ministry / Institution. The population of research is conducted on the Ministry / Institution, with data acquisition by distributing questionnaires to the compilers of financial statements. The use of method in this research
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Subroto, Imam. "SIMULASI PENGARUH TRANSAKSI ANTAR ENTITAS DALAM LAPORAN KEUANGAN PEMERINTAH PUSAT." INFO ARTHA 5 (May 24, 2017): 1–16. http://dx.doi.org/10.31092/jia.v5i1.55.

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The Report of Budget Realization, The Report of Operational, Statement of Changes in Equity and Balance are the outputs of Accrual-based Institute Accounting System which are used by working units of Ministries/Central Government Institutions started in 2015. Transactions among entities resembles a balancing factor to make the Central Government Financial Statements so that the equity is not decreased or even minus.
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Abdullah, Rudi. "Analisis Akuntansi Pendapatan Perpajakan dalam Rangka Penerapan Akuntansi Berbasis Akrual (Studi Kasus KPP Pratama Baubau)." E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis 18, no. 2 (2018): 111–18. http://dx.doi.org/10.29103/e-mabis.v18i2.177.

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Accounting gets accrual basis will result more information akuntabel, and transparent as compared to accounting gets cash basis. Accounting gets accrual basic can provide the better measurement, admitting that timely, and liabilities cast in the future. Information gets accrual basis can provide information about economic resource purpose that actually. This research intent to know accounting implement gets accrual basis accord PP 71 years 2010 on taxations propertied accounting. This observational type is observational kualitatif. Sample that is utilized is taxation propertied data on Taxeses
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Chytaieva, Kateryna, and Liudmyla Bulharina. "ANALYSIS OF FINANCIAL FLOWS IN HIGHER EDUCATION INSTITUTIONS UNDER JURISDICTION OF THE MINISTRY OF EDUCATION AND SCIENCE OF UKRAINE." Educational Analytics of Ukraine, no. 3 (2021): 58–69. http://dx.doi.org/10.32987/2617-8532-2021-3-58-69.

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The article considers financial and economic relations in higher education institutions in Ukraine. The economic framework for financing higher education from the general and special funds of the state budget and usage of said resources are analyzed. In recent years, the amount of expenditures from the state budget for the HEIs has almost doubled, and the ratio of general and special funds during those years was within the following limits: funding from the general fund was from 58 % to 65 % of total expenditures, and funding from the special fund was from 42 % to 35 % respectively. The larges
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LI, Xuefen. "Discussion on monthly financial accounting report of public institution under new government accounting system." Theory and Practice of Social Science 4, no. 1 (2022): 12–19. http://dx.doi.org/10.6914/tpss.040102.

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The new government's accounting system officially implemented in 2019, Implemented "double base" accounting system, It is a parallel accounting system of financial accounting based on accrual basis and budget accounting based on cash basis, The financial reporting system also implements the "dual reporting" system, required to provide both final accounts and financial reports. The purpose of this paper is to explore the accounting system under the new government, In accordance with the requirements of the management of general public institutions or other accounting information users for month
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Usman, Mahyudin. "Government Accountancy Standard ANALISIS PENERAPAN PENYUSUNAN LAPORAN KEUANGAN DAERAH PEMERINTAH KOTA MAKASSAR BERBASIS AKRUAL SESUAI PERMENDAGRI." JOURNAL ECONOMICS AND STRATEGY 3, no. 1 (2022): 103–16. http://dx.doi.org/10.36490/jes.v3i1.306.

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The research aims to analyze the region financial report writing of Makassar government based on the Government Accountancy Standard based accrual appropriated with the Government Regulation Number 71 of the year 2010, in Region Finance and Asset Management Institution. 
 The research method used is qualitative research. Qualitative research in this research means the research that tries to express the problem solving through the data obtained from the informants and literature sources such as the Major Regulation of Makassar and the Government Regulation Number 71 of the year 2010 about
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Anojan, Vickneswaran. "Perception of Government Accountants on Current Public Sector Accounting Practices and Implementation of Public Sector Accounting Standards in the Sri Lanka." Asian Journal of Finance & Accounting 11, no. 1 (2019): 76. http://dx.doi.org/10.5296/ajfa.v11i1.14469.

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The main aim of the study is to find out the perception of government accountants on current public sector accounting practices and implementation of public sector accounting standards in the Sri Lanka. Public sector accounting practices involve with public expenditure, budget preparation, maintain proper accounting records, assets management, public financial management and provide reports on the public expenditure and revenue. Most of the public sector organizations do not prepare final accounts on accrual basis in the Sri Lanka. Primary data used in this study which data collected from gove
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Fadhilatunnisa, Syifa, and Ai Siti Farida. "Evaluasi Aplikasi Sistem Akuntansi Instansi Berbasis Akrual Pada Dinas Kehutanan Provinsi Jawa Barat." Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah 2, no. 2 (2020): 22–30. http://dx.doi.org/10.15575/jbpd.v2i2.9066.

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This study aims to evaluate the implementation of the Accrual Based Agency Accounting System at the West Java Province Forestry Service in 2016-2019 as an implementation of the Accrual Based Government Accounting Standards. Evaluation of SAIBA applications used includes: Technical Feasibility, Operational Feasibility and Economic Feasibility are the theories of Bambang Hartono (2013). Descriptive qualitative research methods, data collection techniques with observation, documentation, interviews, and triangulation, and data analysis techniques using Miles and Huberman model analysis consisting
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Ahmadeev, R., and T. Morozova. "Digitalization of the Economy and Efficiency of Tax Control." Scientific Research and Development. Economics of the Firm 10, no. 4 (2021): 20–25. http://dx.doi.org/10.12737/2306-627x-2021-10-4-20-25.

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The annually developed in the Russian Federation main directions of the budget policy of the state, on the one hand, are aimed at maintaining the necessary level of tax burden on various categories of taxpayers, taking into account industry specifics. On the other hand, the ongoing control over the observance of the minimum values of the fiscal burden. These circumstances provide the necessary monetary resources to the revenue part of budgets of all levels. In addition, the implementation of functions by public institutions at the appropriate level is taken into account. These measures are aim
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Dissertations / Theses on the topic "Budget institution accruals"

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Адамська, Х. О. "Облік та контроль розрахунків з оплати праці на прикладі Овідіопольської дитячо-юнацької спортивної школи №1". Thesis, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12049.

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У роботі розглядаються теоретичні та практичні аспекти обліку та контролю розрахунків з оплати праці. Проаналізовано особливості організації ведення обліку та контролю у бюджетній установі – «Овідіопольській дитячо-юнацькій спортивній школі №1». В роботі виокремлено відмінні риси в організації обліку заробітної плати на підприємствах та бюджетних установах; обґрунтовано види виплат працівникам Запропоновано напрями вдосконалення організації обліку заробітної плати в бюджетних установах на основі виокремлення аналітичних рахунків та розробки відповідних інформативних таблиць.<br>The peculiari
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Бірюкова, Маргарита Валеріївна. "Формування системи обліку та контролю заробітної плати в Запорізькому національному університеті". Магістерська робота, 2020. https://dspace.znu.edu.ua/jspui/handle/12345/4857.

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Бірюкова М. В. Формування системи обліку та контролю заробітної плати в Запорізькому національному університеті : кваліфікаційна робота магістра спеціальності 071 «Облік і оподаткування» / наук. керівник Л. К. Феофанов. Запоріжжя : ЗНУ, 2020. 144 с.<br>UA : В магістерській роботі розглянуто теоретично-методологічні аспекти формування системи обліку та контролю заробітної плати. Розглянуто загальну характеристику Запорізького національного університету, вивчено формування системи обліку заробітної плати та виконано фінансовий аналіз Запорізького національного університету. Розроблені пропозиції
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