Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Vol 4, No 2 (2017): September 2017

Manfaat Akuntansi Basis Akrual dan Akuntansi Basis Kas Menuju Akrual dalam Pengambilan Keputusan Internal Pemerintah Daerah

Baries Ferryono (UNIVERSITAS SEBELAS MARET-BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN REPUBLIK INDONESIA)
Sutaryo Sutaryo (UNIVERSITAS SEBELAS MARET)

Article Info

Publish Date
10 Jul 2017

Abstract

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. 

Copyrights © 2017




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Full PDF
373.087 KB
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Website

Abbrev

JDAB

Publisher

Universitas Syiah Kuala

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Dinamika Akuntansi dan Bisnis (JDAB) is a biannual peer-reviewed and open-access journal published by Accounting Department, Universitas Syiah Kuala, Indonesia, in collaboration with the Institute of Indonesia Chartered Accountant. JDAB was first published in March 2014 and made accessible ...