Manfaat Akuntansi Basis Akrual dan Akuntansi Basis Kas Menuju Akrual dalam Pengambilan Keputusan Internal Pemerintah Daerah
This study explores how accrual accounting and cash accounting resulted information used by Indonesian local goverment managers in making decision.it is a descriptive quantitative method research. Data was collected from questionnaires consists of 19 questions related to internal decision making in...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Universitas Syiah Kuala
2017-07-01
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| Series: | Jurnal Dinamika Akuntansi dan Bisnis |
| Subjects: | |
| Online Access: | http://www.jurnal.unsyiah.ac.id/JDAB/article/view/6797 |
| _version_ | 1818067588982243328 |
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| author | Baries Ferryono Sutaryo Sutaryo |
| author_facet | Baries Ferryono Sutaryo Sutaryo |
| author_sort | Baries Ferryono |
| collection | DOAJ |
| description | This study explores how accrual accounting and cash accounting resulted information used by Indonesian local goverment managers in making decision.it is a descriptive quantitative method research. Data was collected from questionnaires consists of 19 questions related to internal decision making in the local goverments. The respondences were managers of local goverments in East java Province and West Sulawesi Province. The results demonstrated that accrual accounting method provided more useful information than cash toward accrual accounting method. In addition, the respondences reported that they did not have adequate capacilities to use utilize accrual accounting method. Thus, they need further training. |
| first_indexed | 2024-12-10T15:26:05Z |
| format | Article |
| id | doaj.art-96c17299d2154725a97e91395d7e78a6 |
| institution | Directory Open Access Journal |
| issn | 2355-9462 2528-1143 |
| language | English |
| last_indexed | 2024-12-10T15:26:05Z |
| publishDate | 2017-07-01 |
| publisher | Universitas Syiah Kuala |
| record_format | Article |
| series | Jurnal Dinamika Akuntansi dan Bisnis |
| spelling | doaj.art-96c17299d2154725a97e91395d7e78a62022-12-22T01:43:32ZengUniversitas Syiah KualaJurnal Dinamika Akuntansi dan Bisnis2355-94622528-11432017-07-014214315810.24815/jdab.v4i2.67976479Manfaat Akuntansi Basis Akrual dan Akuntansi Basis Kas Menuju Akrual dalam Pengambilan Keputusan Internal Pemerintah DaerahBaries Ferryono0Sutaryo Sutaryo1UNIVERSITAS SEBELAS MARET-BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN REPUBLIK INDONESIAUNIVERVISTAS SEBELAS MARETThis study explores how accrual accounting and cash accounting resulted information used by Indonesian local goverment managers in making decision.it is a descriptive quantitative method research. Data was collected from questionnaires consists of 19 questions related to internal decision making in the local goverments. The respondences were managers of local goverments in East java Province and West Sulawesi Province. The results demonstrated that accrual accounting method provided more useful information than cash toward accrual accounting method. In addition, the respondences reported that they did not have adequate capacilities to use utilize accrual accounting method. Thus, they need further training.http://www.jurnal.unsyiah.ac.id/JDAB/article/view/6797accrual basis, cash basis, decision making, public sector manager, local government |
| spellingShingle | Baries Ferryono Sutaryo Sutaryo Manfaat Akuntansi Basis Akrual dan Akuntansi Basis Kas Menuju Akrual dalam Pengambilan Keputusan Internal Pemerintah Daerah Jurnal Dinamika Akuntansi dan Bisnis accrual basis, cash basis, decision making, public sector manager, local government |
| title | Manfaat Akuntansi Basis Akrual dan Akuntansi Basis Kas Menuju Akrual dalam Pengambilan Keputusan Internal Pemerintah Daerah |
| title_full | Manfaat Akuntansi Basis Akrual dan Akuntansi Basis Kas Menuju Akrual dalam Pengambilan Keputusan Internal Pemerintah Daerah |
| title_fullStr | Manfaat Akuntansi Basis Akrual dan Akuntansi Basis Kas Menuju Akrual dalam Pengambilan Keputusan Internal Pemerintah Daerah |
| title_full_unstemmed | Manfaat Akuntansi Basis Akrual dan Akuntansi Basis Kas Menuju Akrual dalam Pengambilan Keputusan Internal Pemerintah Daerah |
| title_short | Manfaat Akuntansi Basis Akrual dan Akuntansi Basis Kas Menuju Akrual dalam Pengambilan Keputusan Internal Pemerintah Daerah |
| title_sort | manfaat akuntansi basis akrual dan akuntansi basis kas menuju akrual dalam pengambilan keputusan internal pemerintah daerah |
| topic | accrual basis, cash basis, decision making, public sector manager, local government |
| url | http://www.jurnal.unsyiah.ac.id/JDAB/article/view/6797 |
| work_keys_str_mv | AT bariesferryono manfaatakuntansibasisakrualdanakuntansibasiskasmenujuakrualdalampengambilankeputusaninternalpemerintahdaerah AT sutaryosutaryo manfaatakuntansibasisakrualdanakuntansibasiskasmenujuakrualdalampengambilankeputusaninternalpemerintahdaerah |