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All Journal Trilogi Accounting & Business Research
Sony Fransisco Siboro
Universitas Bina Sarana Informatika
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Journal : Trilogi Accounting

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PENGARUH PENERAPAN AKUNTANSI BERBASIS AKRUAL DALAM PELAPORAN KEUANGAN SEKTOR PUBLIK (YAYASAN PUNDI AMAL PEDULI KASIH 2022) Mike Fernisia; Sony Fransisco Siboro; Paulina Putri Ningrum; Salsabilla Dwiyanti
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 1 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i1.2048

Abstract

The main objective of this research is to find out how the application of accrual-based accounting in public sector financial reporting has influenced the foundation in particular. To do this, the author combines qualitative methodology with a literature review from previous research. The findings of this study show the significant impact of accrual-based accounting on improved transparency, application, and accuracy of financial statements in the public sector.Keywords: Accrual-based accounting; Accuracy; Financial statements; Transparency; Public sector
Co-Authors Mike Fernisia Paulina Putri Ningrum Salsabilla Dwiyanti