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Journal articles on the topic 'Government accounting'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Juanda, Ahmad, Setu Setyawan, and Lia Candra Inata. "Analysis of local government accounting disclosure based on international public sector accounting standards (IPSAS)." Journal of Accounting and Investment 24, no. 2 (2023): 487–501. http://dx.doi.org/10.18196/jai.v24i2.17507.

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Research aims: This study aims to test and analyze whether there is an effect of government openness, government financing, economic growth, audit opinion, and prior experience with IFRS in the public sector on the level of local government accounting disclosure based on IPSAS.Design/Methodology/Approach: The population in this study was all local governments in Indonesia in 2016-2020. The samples selected for use in this study were 64 local governments, following the sample criteria. The data type was secondary, which was then analyzed using multiple regression analysis.Research Findings: The

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2

Slamet, Budiman. "FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERHASILAN PENERAPAN AKUNTANSI PEMERINTAH BERBASIS AKRUAL (STUDI KASUS PADA PEMERINTAH KOTA BEKASI)." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 2, no. 2 (2018): 1–15. http://dx.doi.org/10.34204/jiafe.v2i2.540.

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This study was aimed to examine the effect of training/technical guidance on accrual-based governments financial statements against human resource competency as well as to test the head of government agencies commitment, competency of human resource, and accounting application usage against successful adoption of accrual-based government accounting. This research implemented survey explanatory approach by surveying some agencies (SKPDs) of Bekasi city government. The analytical method used is path analysis with the help of AMOS software for data processing questionnaires. The results of this s

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3

Rohman, Abdul. "Analysis Effect of Accrual Discretion Against SILPA (SIKPA) Budget Calculations on Local Government." SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS 2, no. 4 (2018): 293. http://dx.doi.org/10.29259/sijdeb.v2i4.293-316.

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The research we carry out is aimed at researching the implementation of measures taken by the local government (discretionary accruals) to the substantial amount of the budget obtained local governments in the current year. The government has issued regulations governing the Home Minister on the implementation of government's implementation of accrual based accounting system. Also, the government has issued Government Regulation No. 71 of 2010 concerning the Government Accounting Standard (PSAP) based on accrual. Governments in developing government accounting standards has also attempted to a

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4

Putri, Dwi, and Sri Mulyani. "Determinants in Choosing a Career as an Accountant in the Government or Non-Government Sector." Journal of Accounting Auditing and Business 7, no. 1 (2024): 76–85. http://dx.doi.org/10.24198/jaab.v7i1.52383.

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Governments and companies rely on expert and skilled accountants to prepare reliable and relevant financial and management reports. As a result, pursuing a career as an accountant in the government or non-government sector is a viable option for graduates of accounting programs. This study aims to identify the factors that influence students and graduates of the Bachelor of Accounting program to pursue careers as accountants in government or non-government sectors. Qualitative research methods were used to collect data through interviews with 67 students from UNPAD and UPI, 15 UNPAD and UPI gr

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Fatimah, Siti, and Lili Indrawati. "Pengaruh Penerapan Sistem Akuntansi Pemerintahan dan Sistem Pengendalian Intern Pemerintah terhadap Kualitas Laporan Keuangan." Indonesian Accounting Literacy Journal 2, no. 3 (2022): 539–53. http://dx.doi.org/10.35313/ialj.v2i3.3924.

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With the implementation of Government Regulation No. 71 of 2010 concerning Government Accounting System and Government Regulation No. 60 of 2008 concerning the Government's Internal Control System requires local governments to implement a Government Accounting System and Government Internal Control System as a form of accountability for the financial and security of regional assets. This study aims to determine the effect of the application of the Government Accounting System and Government Internal Control System on the quality of financial reports in several agencies in Bandung Regency throu

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Luder, Klaus. "National Accounting, Governmental Accounting and Cross-country Comparisons of Government Financial Condition." Financial Accountability and Management 16, no. 2 (2000): 117–28. http://dx.doi.org/10.1111/1468-0408.00100.

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Leszczyńska-Konczanin, Bogumiła. "Accounting and management accounting for local government." Ekonomiczne Problemy Usług 120 (2015): 53–66. http://dx.doi.org/10.18276/epu.2015.120-04.

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8

Gan, Fangping. "New Achievements of Government Accounting Reform in China—“Governmental Accounting Standards—Basic Standards”." Modern Economy 07, no. 04 (2016): 450–55. http://dx.doi.org/10.4236/me.2016.74050.

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Jones, Rowan. "National Accounting, Government Budgeting and the Accounting Discipline." Financial Accountability and Management 16, no. 2 (2000): 101–16. http://dx.doi.org/10.1111/1468-0408.00099.

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10

Kahar, A., A. C. Furqan, and T. Tenripada. "The Effect of Budget, Audit and Government Performance: Empirical Evidence from Indonesian Regional Governments." Economy of Regions 19, no. 1 (2023): 289–98. http://dx.doi.org/10.17059/ekon.reg.2023-1-22.

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The development of public sector accounting was now propelled by stakeholder demands on bureaucratic performance, accountability and transparency, to pay close attention to tax revenues and expenditures with due regard to financial governance through positive auditing results. The Indonesian government enacted a new rule of Government Accounting Standard No. 71 of 2010 which fundamentally changed the form of government accounting books. The impact of these changes on budgeting, auditing and government performance in the early days of their implementation is crucial as a basis for reference for

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11

BARTON, ALLAN. "Why Governments Should Use the Government Finance Statistics Accounting System." Abacus 47, no. 4 (2011): 411–45. http://dx.doi.org/10.1111/j.1467-6281.2011.00347.x.

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12

Adam, Helmy. "Accounting Dilemma and Health Care’s Accounting Control." American Journal of Economics and Business Innovation 3, no. 3 (2024): 4253. http://dx.doi.org/10.54536/ajebi.v3i3.3559.

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This study aims to describe the phenomenon of accounting dilemma in the accountingization process of health services as part of the implementation of New Public Management in Indonesia. This study uses the case study method in two public hospitals owned by the Provincial Government in Indonesia. The results show that the dilemma is related to the doubts of accountants regarding the implementation of quality control and cost control as the implications of the national health insurance system implemented by the government. Conflicts of interests, idealism, society’s interests, and the demands of

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Lintong, Diana Nova, David Paul Elia Saerang, and Ventje Ilat. "PENGARUH IMPLEMENTASI SISTEM AKUNTANSI, PENGELOLAAN KEUANGAN DAERAH DAN PENGAWASAN INTERNAL TERHADAP KINERJA PEMERINTAH KOTA KOTAMOBAGU." ACCOUNTABILITY 6, no. 1 (2017): 118. http://dx.doi.org/10.32400/ja.16034.6.1.2017.118-127.

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Governance implementation of good government in a country is an inevitable requirement. The Government shall apply the rules of good in running the Government, including the rules in the field of financial management. governments need to have an accounting system that not only serves as a means of controlling financial transactions, but the financial accounting system should support the achievement of the performance. Because the assessment Good governance can be seen from the achievement of the Government's own performance, measuring the achievement of performance is critical to assess the ac

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Sylvia, Eko Ganis Sukoharsono, Yeney Widya Prihatiningtias, and Roekhuddin. "Public interest and accrual accounting: are they aligned?" Journal of Accounting & Organizational Change 14, no. 4 (2018): 366–80. http://dx.doi.org/10.1108/jaoc-10-2017-0094.

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Purpose The purpose of this paper is to evaluate the merits of accrual-based accounting for the public in an Indonesian local government. It gives insights into the connection between the new practices and responses from government apparatus. Design/methodology/approach The paper applies genetic structuralism from Pierre Bourdieu to study the interrelation of habitus, field and capital in the accrual accounting implementation. Findings The result indicates a symbolic dominance of central government in the implementation of accrual-based accounting in the local government. Accrual accounting is

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Setyadi, Bakti, Sulaiman Helmi, Isna Khorul Azizah, and Dewi Sartika. "Factors Affecting the Quality of Palembang Regional Government Financial Reports in South Sumatra, Indonesia." Ilomata International Journal of Management 5, no. 4 (2024): 1278–89. http://dx.doi.org/10.61194/ijjm.v5i4.1250.

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This research aims to identify the factors influencing the quality of the Palembang regional government's financial reports. The factors examined include the application of Government Accounting Standards, the Internal Control System, Human Resources Competency, and the Role of Internal Audit. The study employs a qualitative research method with data collected through interviews. The findings reveal that the application of Government Accounting Standards, the Internal Control System, Human Resources Competency, and the Role of Internal Audit significantly affect the quality of the financial re

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Maryati, Ulfi, Armel Yentifa, and Wiwik Andriani. "Implementasi Akuntansi Berbasis Akrual Pada Pemerintah Daerah (Studi Pada Pemerintah Kota Semarang dan Pemerintah Kota Bandar Lampung)." Akuntansi dan Manajemen 10, no. 2 (2015): 1–10. http://dx.doi.org/10.30630/jam.v10i2.100.

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The aim of this research is to evaluate implementation of Accrual based accounting of local government in Kota Semarang and Kota Bandar Lampung. The research finds that Government Act (PP) No. 71 Year 2010 as amendment of Section 36 ayat (1) Regulation No 17-2003 and Pasal 70 section (2) Regulation No.1-2004 has instructed government to apply Accrual accounting by the year 2008. However, the regulation for implementing this Accrual based accounting has just established since 2010 in PP 71-2010. The establishment of this governmental act, all governments both local and central, must apply Accru

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17

Cohen, Sandra, and Sotirios Karatzimas. "Debate: Reforming Greek government accounting." Public Money & Management 35, no. 3 (2015): 178–80. http://dx.doi.org/10.1080/09540962.2015.1027489.

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Gomes, Delfina, Garry D. Carnegie, and Lúcia Lima Rodrigues. "Accounting change in central government." Accounting, Auditing & Accountability Journal 21, no. 8 (2008): 1144–84. http://dx.doi.org/10.1108/09513570810918797.

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19

Pendlebury, M. W. "MANAGEMENT ACCOUNTING IN LOCAL GOVERNMENT." Financial Accountability and Management 10, no. 2 (1994): 117–29. http://dx.doi.org/10.1111/j.1468-0408.1994.tb00148.x.

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20

Caperchione, Eugenio, and Irvine Lapsley. "MAKING COMPARISONS IN GOVERNMENT ACCOUNTING." Financial Accountability & Management 27, no. 2 (2011): 103–6. http://dx.doi.org/10.1111/j.1468-0408.2011.00518.x.

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21

Bohn, Henning. "Budget deficits and government accounting." Carnegie-Rochester Conference Series on Public Policy 37 (December 1992): 1–83. http://dx.doi.org/10.1016/0167-2231(92)90001-y.

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Bohn, Henning. "Budget deficits and government accounting." Carnegie-Rochester Conference Series on Public Policy 37 (December 1992): 93–95. http://dx.doi.org/10.1016/0167-2231(92)90003-2.

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23

OSIPCHUK, Daryna. "Tax accounting of government grants." Economics. Finances. Law 11/2, no. - (2022): 23–27. http://dx.doi.org/10.37634/efp.2022.11(2).5.

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The paper examines the issue of government grants tax accounting. The paper shows analysis of legal acts regulating the spheres of tax and accounting. The study shows that the accounting of grants affects the financial result before taxation according to accounting. However, according to tax accounting this effect is excluded due to the use of tax differences. The purpose of the paper is to analyze the changes to the tax legislation and determine its main impact on the tax accounting of state aid. The study highlights the main features of the relationship between government grants and income t

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24

Kim, Tae-dong, Hyun-kyung Lee, and Chang-hyun Bae. "The Trend of Government Accounting Research : Based on Papers in Korean Government Accounting Review." Korean Governmental Accounting Review 21, no. 2 (2023): 61–89. http://dx.doi.org/10.15710/kgar.2023.21.2.61.

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Sobkowiak, Madlen, Thomas Cuckston, and Ian Thomson. "Framing sustainable development challenges: accounting for SDG-15 in the UK." Accounting, Auditing & Accountability Journal 33, no. 7 (2020): 1671–703. http://dx.doi.org/10.1108/aaaj-01-2019-3810.

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PurposeThis research seeks to explain how a national government becomes capable of constructing an account of its biodiversity performance that is aimed at enabling formulation of policy in pursuit of SDG 15: Life on Land.Design/methodology/approachThe research examines a case study of the construction of the UK government's annual biodiversity report. The case is analysed to explain the process of framing a space in which the SDG-15 challenge of halting biodiversity loss is rendered calculable, such that the government can see and understand its own performance in relation to this challenge.F

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Ritonga, Irwan Taufiq. "Analysing the quality of accrual accounting implementation in indonesia local governments." Jurnal Akuntansi 22, no. 2 (2018): 162. http://dx.doi.org/10.24912/ja.v22i2.345.

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The main objective of this study is to assess the quality of accrual accounting implementation in Indonesia local governments. In the context of Indonesia local government, to the author's knowledge, this study is the first in proposing a concept to assess the quality of accrual accounting, which is based on the timeliness of transaction recognition. The quality of accrual accounting is assessed through five types of accrual transactions, which are converting assets to expenses transactions, accruing unpaid expenses transactions, accruing unpaid assets transactions, accruing uncollected revenu

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Suprianto, Edy. "Creative Accounting in Local Governments to Obtain Funds for COVID-19 Management." International Journal of Professional Business Review 8, no. 3 (2023): e0726. http://dx.doi.org/10.26668/businessreview/2023.v8i3.726.

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Purpose: This study aims to test whether local governments in Indonesia carry out creative accounting to obtain a national economic response loan in dealing with the COVID-19 pandemic with 0% interest. Theoretical framework: According to public choice theory, it can be predicted that local government will take advantage the National Economic Recovery (PEN) loan program with 0% interest from central government for their covid-19 prevention. Local government will fix the financial information which adjusted to the central government regulation in order to obtain the loan. Design/methodology/appr

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Fandi Prasetya. "The Journey of Indonesian Government Accounting." Accounting and Management Journal 7, no. 1 (2023): 84–94. http://dx.doi.org/10.33086/amj.v7i1.3954.

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From 1974 to today, Indonesia has undergone many periods of financial management reform. Financial management reform is necessary for a country to attain excellent governance. The crisis that happened in 1997 prompted the adoption of good Governance in Indonesia. The 1997 financial crisis revealed the inadequate management of public finances up until that point. Thus, the Indonesian government began to recognize excellent governance gradually. Government Accounting Standards are the first step towards achieving excellent Governance (SAP). In Government Regulation 71 of 2010, Accrual-based SAP

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Fitri, Sri Adella, Fransisca Aulia Putri, Aprisa Angrariani, Bunga Chantika, and Fauziah Aulia. "Software Dalam Tinjauan Akuntansi Berdasarkan SAP No.14." Disclosure: Journal of Accounting and Finance 3, no. 2 (2023): 217. http://dx.doi.org/10.29240/disclosure.v3i2.7152.

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The development of Government Accounting in Indonesia is lacking in responding to the demands of current developments. The output produced by government accounting in Indonesia cannot be said to be accurate and does not match what it should be, so it cannot be used for decision making. The issuance of Government Regulation no. 71 of 2010 concerning Government Accounting Standards replacing Government Regulation no. 24 of 2005 where this new regulation requires central and regional governments to use accrual-based accounting. Based on this Government Regulation, central and regional governments

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Salleh, Kalsom, Rozainun Ab Aziz, and Y. Nurli Abu Bakar. "Accrual Accounting in Government: Is Fund Accounting Still Relevant?" Procedia - Social and Behavioral Sciences 164 (December 2014): 172–79. http://dx.doi.org/10.1016/j.sbspro.2014.11.065.

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Stadler, Christian, and Christopher W. Nobes. "Accounting for government grants: Standard-setting and accounting choice." Journal of Accounting and Public Policy 37, no. 2 (2018): 113–29. http://dx.doi.org/10.1016/j.jaccpubpol.2018.02.004.

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Ahmad, Nurul Nadiah, Saiyidah Diyana Ahmad, Santer Nurfarahinas Mazlan, and Muhamad Hadi Zulfadli Pangat. "The Perceived Benefits of Accrual Accounting: Evidence from Malaysian Accountant General’s Department." IPN Journal of Research and Practice in Public Sector Accounting and Management 3, no. 01 (2013): 67–82. http://dx.doi.org/10.58458/ipnj.v03.01.03.0028.

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Accrual accounting is targeted to be fully implemented in Malaysia by the year 2015, with the aim to improve financial management procedures in the public sector. Therefore, this study is to examine the government servants’ perception on the perceived benefits for applying accrual accounting in Malaysia. This study also investigates the significant difference between demographic factors (year of services with the government, course attended that relates to accrual accounting, education level and professional qualification) and their perceptions in relations to AGD. The 300 questionnaires regar

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Rusadi, Muhammad Khodry, and Ika Wulandari. "Pengaruh Pertimbangan Pasar Kerja, Personalitas Dan Lingkungan Kerja Terhadap Minat Mahasiswa Akuntansi Berkarir Menjadi Akuntan Pemerintah." Journal of Economic, Bussines and Accounting (COSTING) 7, no. 1 (2023): 2665–76. http://dx.doi.org/10.31539/costing.v7i1.8119.

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The research aims to explore the extent of the influence of job market considerations, personality and work environment on accounting students' interest in pursuing a career as a government accountant. The phenomenon of problems regarding a career as a government accountant is very suitable to be studied in more depth, the public and state sector guidance regarding accountants which is increasingly needed certainly recommends campuses to open accounting study programs in Indonesia, as well as emphasizing campuses that already have accounting study programs so that raising standards, such as in

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Probohudono, Agung Nur, Wahyu Widayat, and Siti Arifah. "Determining of The Compliance of Local Governments To Implement The Accounting System of The Government’s Accrual Base In Indonesia." Ilomata International Journal of Management 1, no. 4 (2020): 177–90. http://dx.doi.org/10.52728/ijjm.v1i4.158.

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This study refers to the influence of the age of local government, status, number of Regional Device Task Force (SKPD), financial autonomy ratios, effectiveness ratios, local income growth ratios, and the quality of local financial reports that exist in local governments as an independent variable on the compliance of local governments to implement government accounting systems as the dependent variable. Using quantitative methods with secondary data obtained from information on the publication of the Indonesian Financial Audit Agency, the Central Bureau of Statistics of the Republic of Indone

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Suzart, Janilson Antonio da Silva, and Ariovaldo Dos Santos. "The Predictive Value of Government Accounting Information and the Secondary Brazilian Bond Market." International Business Research 9, no. 4 (2016): 31. http://dx.doi.org/10.5539/ibr.v9n4p31.

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<p>The international literature highlights evidence on the predictive ability of government accounting information in relation to bond markets, especially for sub-national governments’ bonds. However, there is little evidence in the literature about the role of accounting information from national governments. Having observed this gap, we aimed to identify how strongly the government accounting information affects the pricing of the government bonds issued by the Brazilian Federal Government and traded in the secondary market. In this research, we analyzed the transactions carried out wi

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Alshowaiman, Nizar Saleh. "Towards Accrual Basis in Government Sector in the Kingdom of Saudi Arabia." Saudi Journal of Business and Management Studies 10, no. 04 (2025): 112–34. https://doi.org/10.36348/sjbms.2025.v10i04.001.

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This study examines the transition from cash to accrual accounting in government accounting, focusing on its impact, significance, and implementation. It explores the concept of return on public spending, measurement methodologies, and optimal allocation. The research analyzes the link between accrual accounting adoption and objective measurement of public spending returns. A proposed accounting strategy addresses expenditure allocation issues using an accrual basis. A practical field study, including experts from inside and outside Saudi Arabia, confirms a direct relationship between accrual

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Arung Abinaya Nasrulloh, Zarah Eka Nur Saputri, and Herlina Manurung. "Implementasi Akuntasi Sektor Publik Dalam Sistem Keuangan Pemerintah Desa Karangrejo Tahun 2020." Jurnal Mutiara Ilmu Akuntansi 1, no. 3 (2023): 44–55. http://dx.doi.org/10.55606/jumia.v1i3.1485.

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The implementation of public sector accounting is very important to ensure transparency, efficiency and effectiveness in the financial management of government entities, including village governments. This study explores the extent to which the Karangrejo Village Government has adopted and implemented public sector accounting standards, procedures, and reporting practices in its financial system. This research includes studies on accounting policies, budgeting processes, and the smaller number of financial transactions of village governments compared to local governments. The results of the st

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Anggadini, S. D., N. Agustin, R. S. P. Agustin, D. N. Zahrany, A. Bramasto, and S. Damayanti. "Application of Government Accounting Standards in Government Financial Reporting." Proceeding of International Conference on Business, Economics, Social Sciences, and Humanities 6 (March 31, 2023): 352–61. http://dx.doi.org/10.34010/icobest.v4i.387.

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This study aims to determine the influence of the application of government accounting standards and the role of internal audits on the quality of financial reports of municipal governments in Indonesia. The research approach used in this research is descriptive analysis with a verification approach. The sample selection is a saturated sample including 127 offices in Regional Apparatus Organizations in Indonesia. The data analysis technique used in this study is multiple linear analysis using SPSS 26.0 software. Based on the research, it can be seen that the application of government accountin

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Enriqueta, Rendon Mancilla, and Astudillo Moya Marcela. "Public-Private Partnership Agreements and Government Accounting." Journal of Research in Business, Economics and Management 5, no. 5 (2016): 729–39. https://doi.org/10.5281/zenodo.3965494.

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Recent changes in government and legal accounting legislation presuppose that government financial and budget information should provide users with transparent information and accountability. Thus, accounting standards establish the obligation of federal and state governments to prepare reliable financial and budget information in such a way as to present and disclose the items associated with government activities, particularly as regards debt acquired in connection to contractual relationships called public-private partnerships. Enforcement of this obligation is still fragile, however. No ef

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Syarifuddin, Syarifuddin. "Accrual Basis Landscape: The Absence of Political Will in Preventing Dysfunctional Behaviour in Indonesia." GATR Accounting and Finance Review 3, no. 3 (2018): 77–83. http://dx.doi.org/10.35609/afr.2018.3.3(2).

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Objective - This research aims to reveal the failure of accrual accounting to create good governance and clean government in local governments in Indonesia. Additionally, the research seeks to examine the increase in accrual based rapid growth in Indonesia and the instance of corruption among government officials. Methodology/Technique - In connection with this objective, the study explains the practical perspective of political intervention during the adoption of accrual accounting and examines the role of the community in the implementation of accrual accounting using a critical phenomenolog

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Darmawan, Endang. "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) 1, no. 02 (2019): 108–11. http://dx.doi.org/10.35310/jass.v1i02.243.

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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 study is the explanatory method. The results showed that partially and simultaneously the application of government accounting standards and the government's internal control system affected the quality of local government financial reports.

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Islamiyah, Latifatul, and Ashima Faidati. "Akuntansi Kewajiban Pemerintah Perspektif KHES dan PP No. 24 Tahun 2005 tentang Standar Akuntansi Pemerintahan." Maliyah : Jurnal Hukum Bisnis Islam 12, no. 1 (2022): 97–120. http://dx.doi.org/10.15642/maliyah.2022.12.1.97-120.

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Accounting for government obligations is regulated in government regulation (PP) number 24 of 2005 in government accounting standards statement No.09 (PSAP) concerning Liability Accounting. Liabilities are debts arising from past events, the settlement of which resulted in an outflow of government economic resources. In the context of government, obligations arise, among others, due to the use of sources of financing originating from loans. These loans can come from the public, financial institutions, other governments, or international institutions. Government obligations also occur due to en

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Fitri, Sri Adella, Lefri Gusdi, Miftahul Fajriani, M. Dian Saputra, and Putri Sundari. "PERLAKUAN AKUNTANSI TERHADAP SOFWARE PADA DINAS PERHUBUNGAN KABUPATEN TANAH DATAR BERDASARKAN SAP NO. 14 TENTANG ASET TIDAK BERWUJUD." ISAFIR: Islamic Accounting and Finance Review 4, no. 1 (2023): 152–60. http://dx.doi.org/10.24252/isafir.v4i1.38829.

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The development of accounting in the Indonesian government can be said to be very slow to anticipate the demands of the times. The output produced by government accounting in Indonesia cannot be said to be accurate and not informative, so it cannot be used in decision making. Government Regulation No. 24 of 2005 describes Government Accounting Standards, hereinafter referred to as SAP, are accounting principles applied in preparing and presenting government financial reports. Based on this government regulation, the central and regional governments must apply full accrual-based accounting and

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Ghina Adhha Haura and Ella Rahmayanti. "Studi Komparatif Eropa dan Indonesia (Perbedaan pada Standar Akuntansi Pemerintah)." Jurnal Penelitian Ekonomi Akuntansi (JENSI) 8, no. 2 (2024): 415–25. https://doi.org/10.33059/jensi.v8i2.10923.

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Each country certainly has different Government Accounting Standards. This can be seen from the different forms of philosophy of each country, such as the state of the economy, social environment, culture, politics, law, and defense and security of each country. The process of modernizing public sector accounting is carried out intensively by stakeholders because there is a demand for high quality and relevant disclosures to decision making as financial information to meet transparency and accountability capabilities. The forms of accounting standards used by the public sector across Europe ar

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Nufus, Khayatun. "Faktor-Faktor Yang Mempengaruhi Penerapan Standar Akuntansi Pemerintah Pada Pemerintah Kota Baubau." Liquidity 3, no. 1 (2018): 11–18. http://dx.doi.org/10.32546/lq.v3i1.99.

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The Government Accounting Standards (SAP) is the accounting principles used for financial reporting and Government Performance. Regional autonomy encourage governments to make regulation in the management and reporting financial statements. The necessity and demands transparency of financial performance provides an overview of importance of local government accounting standards to be applied so that there will be uniformity in the assessment of local government performance. This paper presents the results that the quality of human resources, and political simultaneously significant effect on t

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Savitri, Rizky Ayu, and Zaenal Fanani. "The Institutionalization of Accrual Accounting: The Perspective of New Institutional Sociology Theory." Jurnal Dinamika Akuntansi 9, no. 2 (2017): 100–109. http://dx.doi.org/10.15294/jda.v9i2.10618.

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This study aims to understand an accounting system change of a local government in Indonesia. This study is a qualitative and interpretive case study. Data collection is done through interviews of key actors who were involved in the process of accrual accounting institutionalization and documentation.The result of this study shows that the institutional isomorphism occurs on the implementation of accrual accounting at the local government. Coercive isomorphism are shown by the finding that the adoption of accrual accounting was affected by the central government, namely by issuing the regulati

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Muhtar, Muhtar. "Non-compliance to SAP on local governments in Indonesia: The impact of internal control weaknesses in internal control in accounting and financial reporting and regional complexity." Jurnal Penelitian 19, no. 1 (2022): 11–22. http://dx.doi.org/10.26905/jp.v19i1.8261.

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This study attempts to analyze the impact of internal control weaknesses in accounting and financial reporting as well as local government complexity on the non-compliance with Government Accounting Standard (SAP) implementation in Indonesian local governments. Using secondary data from the audit results from the Supreme Audit Board (BPK) on Local Government Financial Reports (LKPD), this study finds that there are still non-compliance with SAP in a number of local governments in Indonesia since the application of accrual-based accounting was required in 2015. On the bright side, the number of

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Chan, James L. "New development: China promotes government financial accounting and management accounting." Public Money & Management 35, no. 6 (2015): 451–54. http://dx.doi.org/10.1080/09540962.2015.1083692.

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Lestari, Kesuma Puja, Afrah Junita, and Iqlima Azhar. "FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada OPD Kabupaten Deli Serdang)." Jurnal Mahasiswa Akuntansi Samudra 4, no. 2 (2023): 84–97. http://dx.doi.org/10.33059/jmas.v4i2.6907.

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This study aims to determine the effect of human resource competence, government accounting standards and government internal control systems on the quality of local government financial reporting information. The sampling technique in this study was purposive sampling, namely sampling with certain considerations with a total sample of 93 respondents. Methods of data collection using a questionnaire. The data analysis method used is multiple linear regression. The results of this study indicate that the competence of human resources has an effect positive and significant to the quality of loca

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PITULICE, Ileana Cosmina, Alina Georgiana PROFIROIU, and Aurelia ŞTEFĂNESCU. "Government Accounting Education for University Undergraduates." Transylvanian Review of Administrative Sciences Special issue, no. 2018 (2018): 75–91. http://dx.doi.org/10.24193/tras.si2018.5.

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