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All Journal Jurnal Sinar Manajemen AkMen JURNAL ILMIAH YUME : Journal of Management Jurnal Ekonomika Jurnal Akuntansi Kompetif RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Tangible Journal International Journal of Health, Economics, and Social Sciences (IJHESS) Jurnal Ekonomika Jurnal Kolaboratif Sains Al-Buhuts (e-journal) International Journal of Community Service (IJCS) Jurnal Penelitian Pendidikan Indonesia IECON: International Economics and Business Conference Arunika: Jurnal Pengabdian Masyarakat
Mande, Henni
Universitas Muhammadiyah Palu
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Journal : AkMen JURNAL ILMIAH

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REFORMASI AKUNTANSI : MENGAPA ACCRUAL BASIS LEBIH BAIK ? Riza Praditha; Kartini Kartini; Henni Mande
AkMen JURNAL ILMIAH Vol 14 No 2 (2017): Akmen Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The purpose of writing this article is to explore and understand more deeply what kind of Accrual Basis and Cash Basis and what is behind the change of Cash Basis method to Accrual Basis on public sector organization and why Accrual Basis is better than Cash Basis. This paper is a literature study using Qualitative Descriptive Comparative method. The results found that the existence of Basis Cash changes to Accrual Basis backed by the condition of accounting information. Accrual Basis is considered more multiply because it is able to present more transparent and accountable information on financial statements compared to Cash Basis so as to reduce the potential for fraud.
KORUPSI, ANGGARAN, DAN MASYARAKAT: SEBUAH CINTA TERLARANG Henni Mande
AkMen JURNAL ILMIAH Vol 14 No 3 (2017): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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The writing aims to analyze the extent of the role of society in the occurrence of corruption. The method used is qualitative descriptive. The findings of this research, first of all, is that the community plays a role in corruption because community behavior in the form of "forbidden love" leads to budget corruption and it is difficult to abandon the behavior. Secondly, society plays a role in corruption through its relationship with legislative, government, bureaucracy and culture.
Co-Authors Abdul Rahman Akkas, Nasrulhak Ali Supriadi Anggraeni, Rasmi Nur Ansar, Nurafni Awaludin Azzahra , Wa Ode Nayla Fatimah Beloan, Bertha Burhanuddin Burhanuddin Burhanuddin Da'a, Fitrianti Dirwan Dirwan Dirwan Farid Farid Farid, Farid Fitriyanti Da'a Guasmin Hak, Nasrul Handayani, Fany Arista Hartati Hartati Idris Simon ISMAIL SALEH Iva Nuranifa Kamsur, Ahmad Kartini Kartini Kasih, Ulfa Cahyaning Mairi, Marsya Utani Majid, Rifal Alfaridzy Mutmainah Mutmainah Ningsih Saputri Nur Fatwa Basar Nurlaila Hasmi Nursiah Nursiah, Nursiah Nursyamsi Nuryati Nuryati Rahmawati Rahmawati Rajindra Rasmi Nur Anggraeni Razak, Linda Arisanty Riza Praditha Rosnani Said Rosnani Said Rukhayati Said, Rosnani Satriani , Nilla Setiawan Mandala Putra Shabila, Yusri Azisah Sri Haryani Suryanto, Nur Rizkianti Syaifullah, Muhammad Rahul Syakilah, Inayah Umar Umar Wa Ode Rayyani