Khayatun Nufus
STIE Ahmad Dahlan Jakarta

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Faktor-Faktor Yang Mempengaruhi Penerapan Standar Akuntansi Pemerintah Pada Pemerintah Kota Baubau Khayatun Nufus
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 3 No 1 (2014)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v3i1.99

Abstract

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 the implementation of SAP in the Baubau Municipality.
Pengembangan Kompetensi Inti Dalam Rangka Meningkatkan Kemampuan Industri Kecil Dan Menengah Di Minahasa Tenggara Khayatun Nufus
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 1 No 2 (2012)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v1i2.143

Abstract

A thought that could be the philosophy is to start from the small. This study emphasize that develop the competitiveness between inter-governmental is began to develop regional competitiveness. The implications for the region is expected improved performance of public institutions and increased competitiveness in the macro level. At the micro level, the local government must create an environment of healthy competition among entrepreneurs in the region, and encourage the development of the company to be a reliable company and to develop a cluster of certain business activities. It is therefore necessary effort to exploit comparative advantage (input), which includes labor, natural resources, and strategic location, as well as the culture of excellence.