Garuda - Garba Rujukan Digital

Olivia Idrus

Universitas Terbuka

Author-ID : 791201

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

Published : 12 Documents Claim Missing Document

Claim Missing Document

Articles

Title

1

ANALYSIS OF TREASURER ACCEPTANCE TO ACCRUAL BASE IMPLEMENTATION BASED ON GOVERNMENT REGULATION NO. 71 YEAR 2010: CASE STUDY IN OPEN UNIVERSITY Olivia Idrus; Noorina Hartati
AFEBI Accounting Review Vol 3, No 1 (2018)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

For determining the total income amount and load precisely in the same period, there are two available choices which are able to be the recording basis by accountants which are the cash basis and accrual basis. A study result implemented by the IFAC Public Sector Committee (2002) stated that accrual based reporting is useful in evaluating government performance related with costs of service, efficiency, and reaching goals. With accrual based reporting, users are able to identify the government’s financial position and its change, how the government funds its activities corresponding with the funding ability, so the real government capacity is able to be measured, In 2010, the accrual based Government Accounting Standard has finished being arranged by the Government Accounting Standard Committee and determined as a Government Regulation in Government Regulation Number 71 Year 2010. The implementations of the regulation are, Financial Reports of Central and Regional Governments are gradually motivated for applying accrual based accounting. The Open University as a Public University is not excluded from the Government Regulation Number 71 Year 2010. The transition of the recording method from the cash basis to the accrual basis of course will impact several matters. Because of that the researcher is interested for observing the acceptance attitude of treasurers in the Open University environment, in the Central Open University and the Long Distance Learning Program Unit-Open University which disperse in 39 Long Distance Learning Program Units-Open University, as a cause of the accounting basis transition. This acceptance attitude will observe the following aspects: Personal Comfort, Change as a Challenge, Employment Uncertainty, Job Results, Control of Employment, Freedom in Employment, and Satisfaction.Keywords: Acceptance Attitude, Change as Challenge, Control of Employment, Job Results, Personal Comfort, Satisfaction

ANALYSIS OF TREASURER ACCEPTANCE TO ACCRUAL BASE IMPLEMENTATION BASED ON GOVERNMENT REGULATION NO. 71 YEAR 2010: CASE STUDY IN OPEN UNIVERSITY Olivia Idrus; Noorina Hartati
AFEBI Accounting Review Vol. 3 No. 1 (2018): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v3i01.136

For determining the total income amount and load precisely in the same period, there are two available choices which are able to be the recording basis by accountants which are the cash basis and accrual basis. A study result implemented by the IFAC Public Sector Committee (2002) stated that accrual based reporting is useful in evaluating government performance related with costs of service, efficiency, and reaching goals. With accrual based reporting, users are able to identify the government’s financial position and its change, how the government funds its activities corresponding with the funding ability, so the real government capacity is able to be measured, In 2010, the accrual based Government Accounting Standard has finished being arranged by the Government Accounting Standard Committee and determined as a Government Regulation in Government Regulation Number 71 Year 2010. The implementations of the regulation are, Financial Reports of Central and Regional Governments are gradually motivated for applying accrual based accounting. The Open University as a Public University is not excluded from the Government Regulation Number 71 Year 2010. The transition of the recording method from the cash basis to the accrual basis of course will impact several matters. Because of that the researcher is interested for observing the acceptance attitude of treasurers in the Open University environment, in the Central Open University and the Long Distance Learning Program Unit-Open University which disperse in 39 Long Distance Learning Program Units-Open University, as a cause of the accounting basis transition. This acceptance attitude will observe the following aspects: Personal Comfort, Change as a Challenge, Employment Uncertainty, Job Results, Control of Employment, Freedom in Employment, and Satisfaction.Keywords: Acceptance Attitude, Change as Challenge, Control of Employment, Job Results, Personal Comfort, Satisfaction

Improving the Quality of Village Fund Financial Reporting During the COVID-19 Pandemic: Factors for Successful Use of the Village Financial Systemimproving the Quality of Village Fund Financial Reporting During the COVID-19 Pandemic: Factors for Successful Use of the Village Financial System Fitriawan Syahadat, Edy; Idrus, Olivia; Safriansyah
AFEBI Accounting Review Vol. 8 No. 1 (2023): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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

This study aims to determine the determining factors for the successful implementation of the village financial system (Siskeudes) in improving the quality of village fund financial reporting during the Covid-19 pandemic (Village Case Study in Sorong Regency). The records analysis method in this look at uses evaluation with the Partial Least square (PLS) technique. PLS is part or variant-based totally Structural Equation Modeling (SEM) version. The results confirmed that the implementation of the village financial device had a fine effect at the nice of village fund economic reviews. person involvement, top management help, training and training could not mild the connection between the implementation of the village economic device and the high-quality of village monetary reviews, even as consumer hobby and generation usage should mild the relationship and between the software of the village economic machine to the first-rate of village monetary reviews.

Title Search

Found 3 Documents Search Journal : AFEBI Accounting Review

Abstract

Abstract

Abstract

Title

Found 3 Documents
Search
Journal : AFEBI Accounting Review