cover
Contact Name
Harril Brimantyo
Contact Email
harril.brimantyo@unmer.ac.id
Phone
-
Journal Mail Official
harril.brimantyo@unmer.ac.id
Editorial Address
-
Location
Kota malang,
Jawa timur
INDONESIA
Jurnal Bisnis dan Manajemen
ISSN : 18297528     EISSN : 25811584     DOI : -
Core Subject : Science, Social,
Jurnal Bisnis dan Manajemen covers the areas of financial management science, human resource management, marketing management, and strategic management It also covers the field of entrepreneurship.
Arjuna Subject : -
Articles 1 Documents
Search results for , issue " Vol 5, No 1 (2018): Jurnal Bisnis dan Manajemen Volume 5 Nomor 1" : 1 Documents clear
DINAMIKA PENERAPAN PP-71 TAHUN 2010 TENTANG STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL KASUS DI KABUPATEN GRESIK Afiqoh, Nyimas Wardatul; Djamhuri, Ali; Purwanti, Lilik
Jurnal Bisnis dan Manajemen Vol 5, No 1 (2018): Jurnal Bisnis dan Manajemen Volume 5 Nomor 1
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jbm.v5i1.2320

Abstract

This study aimed to comprehend the dynamics of the implementation of accrual based Government Accounting Standard in Gresik Regency by using new institutionalism perspective theory. The theory was used to analyze and comprehend the implementation of accrual based Government Accounting Standard in Management of Regional Revenue, Finance and Assets Offices by applying interpretive paradigm to comprehend the real condition happened subjectively. To describe the dynamics happened since the Government Regulation Number 71 Year 2010 was established till its implementation, processual analysis was utilized. By this mean, the researcher could formulate three important periods involved (tolerance period, trial period, and transition period). The analysis then resulted in: first of all, at the first stage the Government Regulation Number 71 Year 2010. Second, the commitment regarding the implementation of accrual based Government Accounting Standard in Gresik Regency government. Third, at the transition period in Gresik Regency government, the accrual based government accounting standard still not optimally worked.

Page 1 of 1 | Total Record : 1