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Saraswati Rahayu, Stanly W. Alexander, Priscillia Weku
Pág. 1708 - 1717
Revenue is one of the signs of profit that is reported in the income statement, therefore an appropriate method of income treatment is needed so that transactions can be recognized, measured and disclosed accurately. The purpose of this research is to fi...
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Otniel Safkaur,Yohanis Sagrim
Pág. 241 - 249
One of the factors that triggered a lack of environmental financial reporting was caused by the application of records that were dishonest, not yet transparent and accountable effectively by various environmental government agencies in Indonesia. This st...
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Otniel Safkaur,Nunuy Nur Afiah,Sugiono Poulus,Muhammad Dahlan
Pág. 277 - 286
One of the factors triggering a lack of financial reporting caused by dishonest application of records, it has not been effectively transparent and accountable by various government agencies in Indonesia. This study aims to find out how the applicat...
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Enrico Guarini,Anna Francesca Pattaro
Pág. 18 - 38
The global financial crisis has put public budgets throughout the European Union under severe pressure. Government responses to the financial crisis have mainly focused on cutbacks to balance the budget. In this paper, we focus on a specific case of...
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Paul M. Clikeman
Given the significance of accrual accounting to financial reporting, it is important for students to understand why accounting standard setters have chosen accrual basis over cash basis accounting. This teaching case illustrates the superiority of accrua...
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Risnaningsih Risnaningsih,Sjheny Tanuwijaya,Nur Ida Iriani
Pág. 149 - 154
Many Micro, Small, and Medium Enterprises (MSMEs) are still carrying out a simple accounting record and have not implemented accrual basis method. It is expected that in the future all MSMEs can make more transparency and accountability report by using a...
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Mohammad Reza Pour Hosein,Morteza Hassanzadeh,Seyedeh Saeedeh Hashemi
Pág. 286 - 291
The purpose of present study is assessing the benefits of accrual accounting establishment in Guilan Medical Sciences University during 2008-2012. This research is a field and scaling survey. Approximately 86.1% of respondents agreed with performing the ...
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Enda Baisida Lauma,Jenny Morasa,Lintje Kalangi
Pág. 84 - 97
Government Accounting Standard have changed from Cash Basis is to comply with the Government Regulation number 24 2005s to Government Regulation number 71 2010s. Requirement to implemented Accrual basis SAP by the Local Government was start in the Local ...
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Ricky Michael Datulangie,Agus Toni Poputra
Pág. 26 - 30
Companies are required to arrange their financial statements because it is the important basis to determine the recognition of revenues and expenses in accordance with the applicable rules. The research object in this case is PT. Pegadaian (Persero) Mega...
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Herlina Wijayanti,Soni Agus Irwandi,Nurmala Ahmar 10.21831/economia.v10i1.4091
Pág. 11 - 23
Abstrak: Pengaruh Manajemen Laba Riil Terhadap Kinerja Perusahaan dengan Pendekatan Arus Kas Operasi. Manajemen laba merupakan tindakan yang tidak mudah untuk menghindari karena dampak dari penggunaan basis akrual dalam penyusunan laporan keuangan. Dalam...
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