Under accrual base, revenue and expense are recognized when transaction exist regardless the cash occur. Accrual base implementation should be carefully, with proper preparation and related structured rules, system, and human resource. Government Accounting Standard (GAS) implementation accrual base will impact the regulatory changes and accounting system, and must be supported by capacity and capability of human resources. The implementation of accrual base in Indonesia govermental accounting actually started at 2001 with the issuance of MAKUDA. GAS implementation with accrualo base is a mandate of UU No.17/2003 about State Finance. However, every unit in government departemen has difference preparation, so GAS implementation based on accr...
The aim of this research is to evaluate implementation of Accrual based accounting of local governme...
The government regulation (PP) number 71 year 2010 is a new regulation standard of accounting in the...
The government regulation (PP) number 71 year 2010 is a new regulation standard of accounting in the...
Under accrual base, revenue and expense are recognized when transaction exist regardless the cashocc...
This article describes the application of the accrual basis to government accounting. Accrual basis ...
ABSTRACTThe purpose of this study to determine the management of state finances in Indonesia associa...
This study explores how accrual accounting and cash accounting resulted information used by Indonesi...
The aim of this research would like to see the implementation of accrual accounting basis on Local G...
Government financial reform in Indonesia is still in progress. Indonesian Government financial refor...
In the central government, Reporting and accounting entity will begin implementing full accrua...
Government Regulation No. 71 of 2010 based on accruals will improve the quality of financialstatemen...
Accrual-based accounting is the basis of accounting that began to be applied to the Indonesian Gover...
Abstract: Is Accrual-Based in Public Sector Accounting Standards a Blessing? This study seeks to int...
Research aims to determine the use of the accrual base in the financial statements of Watampone Dist...
This study was aimed to analyze the comparation of local government’s financial performancebefore us...
The aim of this research is to evaluate implementation of Accrual based accounting of local governme...
The government regulation (PP) number 71 year 2010 is a new regulation standard of accounting in the...
The government regulation (PP) number 71 year 2010 is a new regulation standard of accounting in the...
Under accrual base, revenue and expense are recognized when transaction exist regardless the cashocc...
This article describes the application of the accrual basis to government accounting. Accrual basis ...
ABSTRACTThe purpose of this study to determine the management of state finances in Indonesia associa...
This study explores how accrual accounting and cash accounting resulted information used by Indonesi...
The aim of this research would like to see the implementation of accrual accounting basis on Local G...
Government financial reform in Indonesia is still in progress. Indonesian Government financial refor...
In the central government, Reporting and accounting entity will begin implementing full accrua...
Government Regulation No. 71 of 2010 based on accruals will improve the quality of financialstatemen...
Accrual-based accounting is the basis of accounting that began to be applied to the Indonesian Gover...
Abstract: Is Accrual-Based in Public Sector Accounting Standards a Blessing? This study seeks to int...
Research aims to determine the use of the accrual base in the financial statements of Watampone Dist...
This study was aimed to analyze the comparation of local government’s financial performancebefore us...
The aim of this research is to evaluate implementation of Accrual based accounting of local governme...
The government regulation (PP) number 71 year 2010 is a new regulation standard of accounting in the...
The government regulation (PP) number 71 year 2010 is a new regulation standard of accounting in the...