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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Jurnal Ekonomi dan Kewirausahaan Riset Manajemen dan Akuntansi Jurnal Ekonomi Bisnis dan Kewirausahaan Adi Widya : Jurnal Pengabdian Masyarakat Abdi Masya Business Management Jurnal Pengabdian Sosial SURAKARTA ABDIMAS JOURNAL Jurnal Ekonomi Bisnis dan Kewirausahaan International Conference on Digital Advanced Tourism, Management, and Technology
Kun Ismawati
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Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Journal : Jurnal Ekonomi dan Kewirausahaan

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IMPLEMENTASI SISTEM AKUNTANSI DAN PELAPORAN KEUANGAN ACCRUAL BASED DI SEKTOR PUBLIK Ismawati, Kun
JURNAL EKONOMI DAN KEWIRAUSAHAAN Vol 14, No 1 (2014): Ekonomi dan Kewirausahaan
Publisher : Universitas Slamet Riyadi

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Abstract

Accrual accounting implementation in public sector has been a hot issue for recent decades. Many countries in the world have choose to implement accrual accounting and financial reporting as their financial management reform. This phenomenon has been debated spread away in public management and education literatures. These debate relate on the implementation and the impact of implementation in financial government governance. This article gives a little overview of accrual accounting implementation in Indonesia, mirrors from accounting and financial reporting implementation of other countries in Indonesia has implementing this system. All the legislations has designed to regulate implementing efforts. We hope that in 2015 Indonesia will be able to implement it completely. Keywords: accrual accounting and financial reporting, public sector, implementation
IMPLEMENTASI SISTEM AKUNTANSI DAN PELAPORAN KEUANGAN ACCRUAL BASED DI SEKTOR PUBLIK Kun Ismawati
JURNAL EKONOMI DAN KEWIRAUSAHAAN Vol. 14 No. 1 (2014): Jurnal Ekonomi dan Kewirausahaan : March
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Accrual accounting implementation in public sector has been a hot issue for recent decades. Many countries in the world have choose to implement accrual accounting and financial reporting as their financial management reform. This phenomenon has been debated spread away in public management and education literatures. These debate relate on the implementation and the impact of implementation in financial government governance. This article gives a little overview of accrual accounting implementation in Indonesia, mirrors from accounting and financial reporting implementation of other countries in Indonesia has implementing this system. All the legislations has designed to regulate implementing efforts. We hope that in 2015 Indonesia will be able to implement it completely. Keywords: accrual accounting and financial reporting, public sector, implementation
Co-Authors Abdul Halik Abdul Haris Abdul Rauf Achmad Nurhidayat Agung N. Jati Agus Nopianto, Agus Aji, Ambyah Atas Alrahmani Trisari Anis Marjukah Anna Febrianty Astrid Widayani Atas Aji, Ambyah Candrakusuma, Desy Amalia Costa, Juvenal Da Denisse Sunarchrisna Destina Paningrum, Destina Dewi Pujiani Endang Wulandari Erni Widiastuti Fiki Hidayat Giyono Giyono Hendarti, Yanita I Made Suparta Intan Novita Kurnia Sari Iwan Setiawan Juni Trisnowati Kalbuana, Nawang Kim Budiwinarto Kohar Sulistyadi Kunreza Oktaviansyah Laila Nur Aini Luklukaningsih Mardiyanto, Doni Melianto, Donny Nugroho, Ignatius Novie Endi Nurhayati . Nurhayati2 . Oki Kuntaryanto Paula Chrisna Istria Paula Chrisna Istria, Paula Chrisna Pipit Nur Fitasari Praptiestrini PUJIATMI . Putri, Fiani Lindia Rahayu, Erlina Sih Rohwiyati Sarsiti . Savitri Savitri, Savitri Siti Mujanah Sunarya, herni Susanti, Popi Syarifah Aini Titik Purwanti Tony Vendy Hermawan, Muhammad Widayani, Astrid