PersepSi Akuntansi Sektor Publik versus Akuntansi Pemerintahan
Perceptions that are disseminated in Indonesian government accounting teaching are government accounting substitutes for public sector accounting. The logic of teaching spread always begins from the discussion of clean government and the clean individual. The definition of money in clean government...
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| Format: | Article |
| Language: | English |
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Institut Teknologi dan Bisnis Asia Malang
2018-09-01
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| Series: | Jurnal Ilmiah Bisnis dan Ekonomi Asia |
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| Online Access: | https://jurnal.stie.asia.ac.id/index.php/jibeka/article/view/56 |
| _version_ | 1797772624294576128 |
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| author | Kariyoto Kariyoto |
| author_facet | Kariyoto Kariyoto |
| author_sort | Kariyoto Kariyoto |
| collection | DOAJ |
| description |
Perceptions that are disseminated in Indonesian government accounting teaching are government accounting substitutes for public sector accounting. The logic of teaching spread always begins from the discussion of clean government and the clean individual. The definition of money in clean government in Indonesia involves the relationship between the executive and the legislature, the consolidated funds and the national loan funds in preparing the appropriate budget plan (RAPBN / RAPBD). The problem is, in general, the public sector is described as a government institution or with a clearer sentence of the ruling government, state government, and national industry of government-owned enterprises, public legal entities, public corporations. But the word is deemed inadequate, so the phrase of the ruling government is still a controversial debate in the context of democracy which states that the people are the most powerful. The purpose of the article explains the correct understanding or perception of public sector accounting. Notwith standing the importance of understanding accounting techniques in governmental organizations, public sector accounting teachings are developed under different conditions.
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| first_indexed | 2024-03-12T21:54:37Z |
| format | Article |
| id | doaj.art-e8222504ee1f40aca016c595467c524e |
| institution | Directory Open Access Journal |
| issn | 0126-1258 2620-875X |
| language | English |
| last_indexed | 2024-03-12T21:54:37Z |
| publishDate | 2018-09-01 |
| publisher | Institut Teknologi dan Bisnis Asia Malang |
| record_format | Article |
| series | Jurnal Ilmiah Bisnis dan Ekonomi Asia |
| spelling | doaj.art-e8222504ee1f40aca016c595467c524e2023-07-25T21:48:51ZengInstitut Teknologi dan Bisnis Asia MalangJurnal Ilmiah Bisnis dan Ekonomi Asia0126-12582620-875X2018-09-0111210.32812/jibeka.v11i2.56PersepSi Akuntansi Sektor Publik versus Akuntansi PemerintahanKariyoto Kariyoto0Univesitas Brawijaya Perceptions that are disseminated in Indonesian government accounting teaching are government accounting substitutes for public sector accounting. The logic of teaching spread always begins from the discussion of clean government and the clean individual. The definition of money in clean government in Indonesia involves the relationship between the executive and the legislature, the consolidated funds and the national loan funds in preparing the appropriate budget plan (RAPBN / RAPBD). The problem is, in general, the public sector is described as a government institution or with a clearer sentence of the ruling government, state government, and national industry of government-owned enterprises, public legal entities, public corporations. But the word is deemed inadequate, so the phrase of the ruling government is still a controversial debate in the context of democracy which states that the people are the most powerful. The purpose of the article explains the correct understanding or perception of public sector accounting. Notwith standing the importance of understanding accounting techniques in governmental organizations, public sector accounting teachings are developed under different conditions. https://jurnal.stie.asia.ac.id/index.php/jibeka/article/view/56perceptionpublic sector accountinggovernment accounting |
| spellingShingle | Kariyoto Kariyoto PersepSi Akuntansi Sektor Publik versus Akuntansi Pemerintahan Jurnal Ilmiah Bisnis dan Ekonomi Asia perception public sector accounting government accounting |
| title | PersepSi Akuntansi Sektor Publik versus Akuntansi Pemerintahan |
| title_full | PersepSi Akuntansi Sektor Publik versus Akuntansi Pemerintahan |
| title_fullStr | PersepSi Akuntansi Sektor Publik versus Akuntansi Pemerintahan |
| title_full_unstemmed | PersepSi Akuntansi Sektor Publik versus Akuntansi Pemerintahan |
| title_short | PersepSi Akuntansi Sektor Publik versus Akuntansi Pemerintahan |
| title_sort | persepsi akuntansi sektor publik versus akuntansi pemerintahan |
| topic | perception public sector accounting government accounting |
| url | https://jurnal.stie.asia.ac.id/index.php/jibeka/article/view/56 |
| work_keys_str_mv | AT kariyotokariyoto persepsiakuntansisektorpublikversusakuntansipemerintahan |