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|Title: ||Accural Budgeting Dan Accounting Pada Pemerintahan NKRI|
|Authors: ||Hoesada, Jan|
|Keywords: ||accrual budgeting|
|Issue Date: ||Jan-2010|
|Series/Report no.: ||Jurnal Akutansi Tahun XIV Nomor 01;hal 113-124|
|Abstract: ||Indonesia's law requires a full accrual based government accounting and to budgeting , and noe Indonesia are in the middle of the process toward a full :rual accounting . A full accrual financial reporting probably will begin at 2015. rious studies and national seminars conclude that an accrual budgeting system is an pia with no significant value added compare to cash based budgeting system.
probable future of Indonesia's government financial system that will be based on rual based accounting plus cash based budgeting need a sort of harmonization tegi between state financial reporting and budgeting. This paper encourage the lementation of a full accrual accounting system and cash based budgeting system \IKRI in an unlimited future.|
|ISSN: ||1410 - 3591|
|Appears in Collections:||Akuntansi|
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