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Journal articles on the topic 'Budget institution accruals'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

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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3

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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6

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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10

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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Marmul, Larisa, Natalia Novak, and Edem Khalilov. "The role of individual income tax administration in managing the competitiveness of agricultural enterprisesvv." University Economic Bulletin, no. 51 (December 21, 2021): 25–32. http://dx.doi.org/10.31470/2306-546x-2021-51-25-32.

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The subject of research is theoretical, methodological and practical aspects of managing the efficiency and competitiveness of agricultural enterprises, taking into account the administration of personal income tax. The purpose of the article is to determine the role of personal income tax administration in managing the competitiveness of agricultural enterprises, identify its problems and justify proposals for their solution. The methodological basis of the article is historical, monographic, system-structural analysis and synthesis, statistical and economic, accounting, problem-target. The r

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12

Szczepanek, Connie M., Patricia Hurley, Marjorie J. Good, et al. "Feasibility of a Centralized Clinical Trials Coverage Analysis: A Joint Initiative of the American Society of Clinical Oncology and the National Cancer Institute." Journal of Oncology Practice 13, no. 6 (2017): 395–400. http://dx.doi.org/10.1200/jop.2016.020313.

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Purpose: Clinical trial billing compliance is a challenge that is faced by overburdened clinical trials sites. The requirements place institutions and research sites at increased potential for financial risk. To reduce their risk, sites develop a coverage analysis (CA) before opening each trial. For multisite trials, this translates into system-wide redundancies, inconsistencies, trial delays, and potential costs to sites and patients. These factors exacerbate low accrual rates to cancer clinical trials. ASCO and the National Cancer Institute (NCI) collaborated to address this problem. Methods

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13

Kablan, Ali. "Financial Statement Analysis in Municipalities and an Application." International Journal of Research in Business and Social Science (2147-4478) 2, no. 3 (2013): 75–86. http://dx.doi.org/10.20525/ijrbs.v2i3.76.

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In order to meet increased demand for services, municipalities are compelled to use their resources in a most efficient manner. The regular collection of revenues in municipalities, while making expenditures in most efficient ways depend on the healthy functioning of the budget and accounting and the financial control system correspondingly. In is necessary for municipalities to continuously control the balance of incomes and expenses, determining and eliminating the negativities in this balance. For this purpose, financial analyses and management ratios are needed. With the financial analyses

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14

Bentley, Colene, Sonya Cressman, Kim van der Hoek, Karen Arts, Janet Dancey, and Stuart Peacock. "Conducting clinical trials—costs, impacts, and the value of clinical trials networks: A scoping review." Clinical Trials 16, no. 2 (2019): 183–93. http://dx.doi.org/10.1177/1740774518820060.

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Background A significant barrier to conducting clinical trials is their high cost, which is driven primarily by the time and resources required to activate trials and reach accrual targets. The high cost of running trials has a substantial impact on their long-term feasibility and the type of clinical research undertaken. Methods A scoping review of the empirical literature on the costs associated with conducting clinical trials was undertaken for the years 2001–2015. Five reference databases were consulted to elicit how trials costs are presented in the literature. A review instrument was dev

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15

Novak, Natalia, Mikhail Kotsupatryi, and Mykola Kucherenko. "Accounting, functions and features of excise collection in Ukraine." University Economic Bulletin, no. 46 (September 1, 2020): 89–94. http://dx.doi.org/10.31470/2306-546x-2020-46-89-94.

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The subject of research is theoretical, methodological and practical aspects of accounting, defining the functions and collection of excise duty in the system of taxation of socio-economic and economic activities. The purpose of the work is to identify the features of collection and accounting of excise duty in Ukraine, as well as its functions in filling the local and state budgets, development of areas for improvement. The methodological basis of the article were both general and special methods of scientific knowledge. In the process of writing the article methods were used: monographic, sy

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16

Cusick, Marika M., Evan T. Sholle, Marcos A. Davila, Joseph Kabariti, Curtis L. Cole, and Thomas R. Campion. "A Method to Improve Availability and Quality of Patient Race Data in an Electronic Health Record System." Applied Clinical Informatics 11, no. 05 (2020): 785–91. http://dx.doi.org/10.1055/s-0040-1718756.

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Abstract Background Although federal regulations mandate documentation of structured race data according to Office of Management and Budget (OMB) categories in electronic health record (EHR) systems, many institutions have reported gaps in EHR race data that hinder secondary use for population-level research focused on underserved populations. When evaluating race data available for research purposes, we found our institution's enterprise EHR contained structured race data for only 51% (1.6 million) of patients. Objectives We seek to improve the availability and quality of structured race data

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17

Zoraya, Gilang Dewi, Herminawaty Abubakar, and Faridah Faridah. "Analisis Penerepan Akuntansi Pemerintahan Di Kantor Camat Mamajang Kota Makassar." ACCESS: Journal of Accounting, Finance and Sharia Accounting 2, no. 2 (2024): 91–98. https://doi.org/10.56326/access.v2i2.3355.

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Institusi perlu mengadakan pengecekan keadaan letak posisi dan kinerja institusinya, maka dari itu, dibutuhkan sebuah laporan yang terorganisir secara sistematis pada waktu tertentu dalam wujud laporan keuangan. Dalam upaya menciptakan standar yang baik, pemerintah mengadakan dan mengatur penyajian laporan dan mengontrol keuangan. Peneliti menerapkan suatu metode kualitatis dari sebuah studi kasus yakni penelitian yang tidak mengaplikasikan penghitungan sebagai dasar dari penelitiannya. Kegiatan inti dalam penelitian ini, memaparkan hal-hal yang berkaitan tata kelola akuntansi pada kantor cama

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18

Good, Marjorie J., Patricia Hurley, Kaitlin M. Woo, et al. "Assessing Clinical Trial–Associated Workload in Community-Based Research Programs Using the ASCO Clinical Trial Workload Assessment Tool." Journal of Oncology Practice 12, no. 5 (2016): e536-e547. http://dx.doi.org/10.1200/jop.2015.008920.

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Purpose: Clinical research program managers are regularly faced with the quandary of determining how much of a workload research staff members can manage while they balance clinical practice and still achieve clinical trial accrual goals, maintain data quality and protocol compliance, and stay within budget. A tool was developed to measure clinical trial–associated workload, to apply objective metrics toward documentation of work, and to provide clearer insight to better meet clinical research program challenges and aid in balancing staff workloads. A project was conducted to assess the feasib

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19

Dimitrijević, Ljiljana, Jelica Eremić-Đođić, and Dušan Radojičić. "Impact of schemes on the formation of financial statements in the public sector." Poslovna ekonomija 17, no. 2 (2023): 63–75. http://dx.doi.org/10.5937/poseko24-49157.

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Users of public funds are required by law to prepare financial reports, which provide information on the financial position, results, and changes needed by management in making their economic decisions. The government of the Republic of Serbia continued with the public financial management reform program for the period 2021-2025, which, among other objectives, includes a special focus on improving accounting in the public sector by applying international public sector accounting standards (IPSAS). These standards will achieve greater transparency of reporting because they will provide informat

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20

Prof. Dr. Maurício Corrêa da Silva. "Editorial – Revista Ambiente Contábil – Volume 13 – Número 1 – Ano 2021 (Jan./Jun. 2021)." REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036 13, no. 1 (2021): i—vii. http://dx.doi.org/10.21680/2176-9036.2021v13n1id23736.

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Editorial – Revista Ambiente Contábil – Volume 13 – Número 1 – Ano 2021 (Jan./Jun. 2021) A Revista Ambiente Contábil (Ambiente) apresenta na sua 25ª edição 20 (vinte) artigos que tratam de assuntos relevantes para a área contábil (idioma português); 01 (uma) resenha de livro; 04 (quatro) bancos de dados brutos de pesquisa e 10 (dez) artigos no idioma inglês. Seção 1: Contabilidade Aplicada ao Setor Empresarial Artigo 1 - Análise envoltória de dados para avaliação da eficiência financeira das cooperativas de eletrificação do sul do Brasil de Mariane Martins Scheffer, Januário

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21

Kramarenko, Kateryna. "EXPENDITURE AND EXPENSES: ESSENCE, FEATURES OF ACCOUNTING AND ANALYSIS." Business Navigator, no. 2(75) (2024). http://dx.doi.org/10.32782/business-navigator.75-13.

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State financing requires control over the availability and movement of budget funds, the implementation of estimates, therefore it can be argued that the most important objects of accounting and analysis of the activities of budget institutions are costs and expenses. The article presents a theoretical generalization and solution of the scientific task, which consists in the study of the economic essence, features of accounting and analysis of costs and expenses in budgetary institutions. It was determined that the demarcation of the essence of the researched concepts is based on the change in

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22

Getmanets, Olga, Alina Chorna, and Iryna Syadrista. "PECULIARITIES OF LOCAL TAXATION AS A BASIS FOR THE FORMATION OF INCOME OF UNITED TERRITORIAL COMMUNITIES IN UKRAINE." Pryazovskyi Economic Herald, no. 1(30) (2022). http://dx.doi.org/10.32840/2522-4263/2022-1-17.

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The scientific article is devoted to the peculiarities of the formation of the system of tax revenues as sources of income of the budgets of the united territorial communities. The system of local and national taxes and fees, which are credited to local budgets, is analyzed in order to determine their "weight" in budget revenues. The Budget Code of Ukraine establishes the share of national taxes that is credited to local budgets of territorial communities. According to Art. 64 of the Budget Code of Ukraine to the general fund of the local community budget includes 60 percent personal income ta

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23

Хамзатов, В. А., Ш. Р. Абубакиров та А. Х. Хасиев. "Особенности организации учета и отчетности в бюджетных организациях". Актуальные вопросы современной экономики, № 5 (23 грудня 2019). https://doi.org/10.34755/irok.2019.5.5.123.

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В статье раскрыты особенности организации учета в бюджетных организациях и основные направления учета представлен вариант типовой структуры бухгалтерии бюджетной организации выделены факторы, негативно влияющие на процесс организации учета в бюджетных учреждениях обоснована целесообразность применения метода начисления в учете бюджетных организаций раскрыта роль отчетности бюджетных организаций. The article reveals the features of the organization of accounting in budgetary organizations and the main directions of accounting a variant of a typical accounting structure of a budget organization

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24

Ismaili, Ahmet, Hysen Ismajli, and Nexhmie Berisha Vokshi. "The importance and challenges of the implementation of IPSAS accrual basis to the public sector: The case of Kosovo." Accounting, 2021, 1109–18. http://dx.doi.org/10.5267/j.ac.2021.2.028.

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This paper aims to determine the importance and challenges of the reform and transition towards the International Public Sector Accounting Standards’ (IPSASs’) accrual accounting and its implementation in the public sector in Kosovo. A survey obtained primary data from a considerable representative sample of officials from budget organizations and institutions and members of publicly owned enterprises (POEs) and professional societies. The study analyzed the collected data using descriptive statistics, correlation and the Chi-Square and Kruskal–Wallis H tests. The reform contributes significan

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25

Savchenko, Vera, Lesya Kononenko, and Oksana Palchuk. "CURRENT STATE, PROBLEMS AND PROSPECTS FOR ACCOUNTING FOR TAXES AND PAYMENTS OF NON-PROFIT MUNICIPAL UTILITIES – HEALTH FACILITIES." Economic scope, 2021. http://dx.doi.org/10.32782/2224-6282/171-17.

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All non-profit enterprises will differ on the signs of non-profit and peculiarities of taxation. The article analyzes the features of non-profit municipal utilities – health facilities as subjects of taxation and the problem aspects of the organization and methodology of accounting of settlements with the budget for taxes and payments of transformed non-profit (non-profit) utilities – health care institutions. The purpose of the article is to establish the peculiarities of accounting for calculations with the budget for tax payments of communal non-profit enterprises in the field of health car

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Savchenko, Vera, Lesya Kononenko, and Oksana Palchuk. "CURRENT STATE, PROBLEMS AND PROSPECTS FOR ACCOUNTING FOR TAXES AND PAYMENTS OF NON-PROFIT MUNICIPAL UTILITIES – HEALTH FACILITIES." Economic scope, 2021. http://dx.doi.org/10.32782/2224-6282/171-17.

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All non-profit enterprises will differ on the signs of non-profit and peculiarities of taxation. The article analyzes the features of non-profit municipal utilities – health facilities as subjects of taxation and the problem aspects of the organization and methodology of accounting of settlements with the budget for taxes and payments of transformed non-profit (non-profit) utilities – health care institutions. The purpose of the article is to establish the peculiarities of accounting for calculations with the budget for tax payments of communal non-profit enterprises in the field of health car

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27

Kydysiuk, Khrystyna. "CHARACTERISTICS OF REMUNERATION AS AN OBJECT OF STATE AUDIT." Black Sea Economic Studies, no. 90 (2024). https://doi.org/10.32782/bses.90-9.

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The increase in public and local budget expenditures on the remuneration of employees in budgetary institutions necessitates the modernization of public audit methods in the context of using standardized approaches defined by international norms and adopted by the global auditing community. The article addresses the problem of developing theoretical aspects of public audit implementation regarding remuneration in budgetary institutions. Solutions are proposed using methods of theoretical analysis, synthesis, and specialized cognitive techniques. The article aims to deepen the theoretical and m

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Makuch, Oksana. "One-time voluntary declaration in Ukraine." Law and innovative society, no. 2 (17) (December 30, 2021). http://dx.doi.org/10.37772/2309-9275-2021-2(17)-14.

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Problem setting. In recent years, law-making in Ukraine in the field of taxation has undergone significant changes. Such transformations are related to many factors, for example: (1) the need to bring national tax legislation in line with the provisions of international standards; (2) introduction of modern technologies into the sphere of tax and legal regulation; (3) actualization of the issue of filling the revenue parts of budgets in a pandemic, etc. Taking into account these and other factors, the state must implement appropriate measures, implement new legislation. Thus, one of the latest

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Mistretta, Suzanne. "Amending Federal Regulations to Counteract Language Barriers in the Informed Consent Process." Voices in Bioethics 8 (January 8, 2022). http://dx.doi.org/10.52214/vib.v8i.8815.

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Photo by Amador Loureiro on Unsplash ABSTRACT As English is the predominant language of research protocols in the United States, non-English speaking subjects face language barriers during clinical trial enrollment. Federal regulation 45 C.F.R. 46 requires that a research subject receive information about a clinical trial “in language understandable to the subject or the legally authorized representative." A researcher may enroll a subject using short-form consent when a long-form translation in the subject’s native language is not available. However, the abbreviated short form does not adequa

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