Jurnal Studi Akuntansi Pajak Keuangan
Vol. 2 No. 3 (2024)

A CONCEPTUAL FRAMEWORK ON THE IMPLEMENTATION OF ACCRUAL ACCOUNTING

khoirul aswar (Universitas Pembangunan Nasional Veteran Jakarta)



Article Info

Publish Date
22 Aug 2024

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.

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Journal Info

Abbrev

JUSAPAK

Publisher

Subject

Economics, Econometrics & Finance

Description

JUSAPAK (Jurnal Studi Akuntansi Pajak Keuangan) adalah diterbitkan oleh Institut Teknologi dan Bisnis Kristen Bukit Pengharapan yang memiliki cita-cita menjunjung tinggi nilai-nilai ilmu pengetahuan dan perkembangan ilmu pengetahuan khususnya dibidang Akuntansi, Pajak dan Keuangan. Tujuan jurnal ini ...