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All Journal International Journal of Business, Law, and Education Apssai Accounting Review (ApAR)
Iswari, Yuni
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Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Pengaruh Aspek Keuangan dan Non Keuangan Terhadap Opini Audit Pada Pemerintah Daerah Kabupaten dan Kota di Republik Indonesia Iswari, Yuni; Apandi, R. Nelly Nur; Widarsono, Agus
APSSAI ACCOUNTING REVIEW Vol 3 No 1 (2023): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v3i1.45

Abstract

The purpose of this research was to examine the influence of financial aspects (local original income [PAD] and capital expenditure [BM]) as well as non-financial or human resource aspects (dynasty politics [PD], political background [LBPol], and educational background [LBPen]) on audit opinion [OA] on district and city government in Indonesia. The data were processed using a quantitative descriptive method followed by correlation analysis. Based on data processing, it was concluded that the political dynasty variable (PD) and political background (LBPol) had an effect on audit opinion, while the variables of local revenue (PAD), capital expenditure (BM), and educational background (LBPen) had no effect on audit opinion (OA). This research uses purposive sampling with the criteria that the regional government has a percentage of achievement of own-source revenue at intervals of 50%-150%, then for the percentage of achievement of capital expenditure at intervals of 50%-100%. Therefore, for further research, it is expected to use population data. The benefits of this research are expected to be a reference for further research.  
Literature Review on Valuation and Accounting Recognition for Heritage Assets Iswari, Yuni; Mediawati, Elis
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.366

Abstract

Historic assets can also be said to be unique assets because of the diverse ways of obtaining them ranging from development, purchase, donation, inheritance, booty, or confiscation and their management and maintenance are protected by the local government (Agustini, 2011). In accordance with applicable laws the validity of a historic asset can be proven by legality to maintain the unlimited existence of historic assets. There are several valuation models for Historic Assets based on accounting standards that apply in the world, namely: Accounting Policy Act, Generally Recognized Accounting Practice (GRAP) 103, Financial Reporting Statements (FRS) 30, and Government Accounting Standards Manual (PSAP) 07 (2010). These differences arise due to the conditions and situations in each country in adopting a guideline that regulates accounting for heritage assets as well as the characteristics of heritage assets that are considered unique and diverse (Ouda, 2014). The accounting treatment for historic assets varies greatly depending on the nature of the asset and also the nature of the entity that holds it. Based on the results of the literature review conducted by the author, regarding how accounting records for heritage assets in Indonesia provide diverse results where there are heritage assets that are recorded in accordance with applicable standards and there are also heritage assets that are not in accordance with applicable accounting standards, namely PSAP 07 2010 regarding Fixed Asset Accounting. This is due to the inadequate quality of human resources who understand the assessment and accounting treatment of heritage assets and unclear policies in the treatment of heritage assets.
Co-Authors Agus Widarsono Elis Mediawati, Elis Nur Apandi, R Nelly