Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi
rafles ginting
Universitas Tanjung Pura
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
IS IT TRANSPARENT AND ACCOUNTABLE, OR JUST STEAL THE PUBLIC ATTENTION? rafles ginting
Jurnal Akuntansi Vol. 13 No. 1 (2023): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.13.1.51-57

Abstract

This study aims to find out how the implementation of transparency carried out by schools related to financial reporting and BOS funds to third parties and to analyse how the accounting system applied to school financial reporting and BOS Funds is compared to the provisions in accordance with Statement of Financial Accounting Standards (ISAK) 35 and technical guidelines related to BOS Funds imposed by the Ministry of Education, Culture, Research, and Technology. In this study, researchers conducted an analysis by collecting data, compiling it. interpret and analyse the data to produce research conclusions. This type of research is descriptive qualitative research through centralized interviews with informants to obtain accurate and relevant data. The results of this study show that the reporting of the school BOS Fund has been carried out, but the financial statements made by the school are still not in accordance with ISAK 35
Co-Authors