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All Journal Prosiding PESAT Jurnal Equity SABDAMAS Jurnal Pengabdian Bukit Pengharapan Veteran Economics, Management & Accounting Review Jcommits : The Journal of Community Empowerment, Innovation, and Sustainability Equity Jurnal Studi Akuntansi Pajak Keuangan
Khoirul Aswar
Universitas Pembangunan Nasional Veteran Jakarta
Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

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DETERMINANT FACTORS ON THE FINANCIAL STATEMENTS DISCLOSURE IN INDONESIAN LOCAL GOVERNMENT khoirul aswar
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 3 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i3.432

Abstract

In this study we explore the relationship of the number of local parliamentarians (NUMPAR), local government budget expenditure (BUDEX), java / non-java jurisdiction (JAVANON) and presence of an assistance and training program (ASSTPROG) with financial statement disclosure. It relies on multiple theoretical frameworks and uses a sample of 40 local government financial reports in Java and in Sumatra island in 2020 which had been audited by the Indonesian National Audit Board (BPK RI). We found java / non-java jurisdiction and presence of an assistance and training program affect the disclosure of financial statements. In addition, the number of local parliamentarians and local government budget expenditure does not affect the disclosure of financial statements. The contribution to local government is to analyze potential aspects related to the government's increased pressure to make financial statement disclosures. One of the ways for regional governments to carry out financial statement disclosures is to employ information technology to meet social needs in a more efficient and effective manner.
A CONCEPTUAL FRAMEWORK ON THE IMPLEMENTATION OF ACCRUAL ACCOUNTING khoirul aswar
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 3 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i3.449

Abstract

An issue in Mandailing Natal District about financial statement disclosure makes government needs to implement accrual accounting in accordance with government accounting standards. This research investigates how the local government of Mandailing Natal regency has made disclosures in its financial statements in accordance with applicable accrual accounting. The research aims to determine the effect of training and communication support toward the accrual accounting implementation. This research contributes in the form of input to local governments in implementing policies on Government Accounting Standards (PP No. 71 of 2010) and provides input to improve the quality of human resources in implementing accrual accounting.
CARBON EMISSIONS DISCLOSURE: A CONCEPTUAL STUDY khoirul aswar
Jurnal Studi Akuntansi Pajak Keuangan Vol. 3 No. 1 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v3i1.598

Abstract

Long-term changes in local, regional, and global weather patterns brought on by human activity are referred to as climate change. Since the early 20th century, observations of climate change have been conducted, and the findings show that human activity—specifically, the combustion of fossil fuels—is the primary factor accelerating climate change. The purpose of this study is to demonstrate how gender diversity on the board of directors, firm size, and independent commissioners affects the disclosure of carbon emissions. Potential and existing investors can utilise the information from this study to help them make decisions about the disclosure of carbon emissions in light of environmental change.
ACCRUAL ACCOUNTING BENEFITS: AN EXTENSIVE LITERATURE REVIEW khoirul aswar
Jurnal Studi Akuntansi Pajak Keuangan Vol. 3 No. 3 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v3i3.808

Abstract

The purpose of this study is to review scholarly works on accrual accounting's advantages. The advantages of accrual accounting can be divided into six main groups: accountability, transparency, dependability, managers' capacity to evaluate service costs, and more comprehensive and high-quality information. Last but not least, this paper outlines the goals of accrual accounting as well as its significance. The aforementioned research are systematically observed in this investigation. The advantages of accrual accounting are divided into six groups by this study: accountability, openness, dependability, managers' capacity to evaluate service costs, and more comprehensive and high-quality information. According to this study, in order for the government to more effectively implement accrual accounting, it is vital to take into account the factors that influence accrual accounting. The results of this study will help the government, industry, regulators, and scholars better understand the advantages of accrual accounting.
Co-Authors Ermawati Ermawati Ermawati Ermawati Julianto, Wisnu Lidya Primta Surbakti Mahendro Sumardjo, Mahendro Ramadan, Wahyu Rizky Yuliniar