Article Per Year (5 Year)
p-Index From 2019 - 2024
0.983
P-Index
This Author published in this journals
All Journal Jurnal RAK (Riset Akuntansi Keuangan) Gorontalo Accounting Journal JIA (Jurnal Ilmiah Akuntansi) JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) ACCOUNTHIK : Journal of Accounting and Finance Journal of Economics and Business Aseanomics Journal of Applied Economics in Developing Countries
Utpala Rani
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : ACCOUNTHIK : Journal of Accounting and Finance

 1 
Does IFRS Help Us Communicate Better? Redifinisi Kualitas Informasi Akuntanis Dalam Perspektif Strategik Pelaporan Keuangan Utpala Rani; Supanji Setyawan
Accounthink Vol 3 No 01 (2018)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.619 KB) | DOI: 10.35706/acc.v3i01.1216

Abstract

Financial reporting should not only provide benefits to external stakeholders, but it should also provide benefits to the company's susrvival efforts. Therefore, this study elaborates a strategic perspective to define the quality of accounting information. By adopting the concept of qualitative characteristics of IASB and resource-based financial statements, this study provides a theoretical framework for the development of advanced studies on the strategic role of accounting reporting
Co-Authors Agustina Prativi Nugraheni Fajrie Fimanto Ghina Fitri Ariesta Susilo Hasna Adilah Nur Malikah Octavia Lhaksmi Pramudyastuti Supanji Setyawan Wira Pradipta