|
|
|
|
|
Matjuri Matjuri,Muhamad Suyudi
Pág. 53 - 64
The research objectives are: (a) adopting local government financial accounting into village government financial accounting, (b) reconstructing the understanding of human resources on implementation of local government financial accounting into the impl...
ver más
|
|
|
|
|
|
|
|
|
|
|
David Paul Elia Saerang,Heince R. N. Wokas,Robby J. Kumaat,Christian Datu
Pág. 51 - 59
This study aims to determine, the effect of understanding financial management, regional financial accounting system, effectiveness of internal control and organizational commitment towards financial performance of region and city governments in the prov...
ver más
|
|
|
|
|
|
|
|
|
|
|
Diana Nova Lintong,David Paul Elia Saerang,Ventje Ilat
Pág. 118 - 127
Governance implementation of good government in a country is an inevitable requirement. The Government shall apply the rules of good in running the Government, including the rules in the field of financial management. governments need to have an accounti...
ver más
|
|
|
|
|
|
|
|
|
|
|
Anando Iphan Kosegeran,Lintje Kalangi,Heince Wokas
Pág. 178 - 190
This research is motivated by the fact that the financial statements of local government in Fiscal Year 2008 through Fiscal Year 2012, getting Disclaimer opinion of the Audit Board of the Republic of Indonesia Representatives of the Province of North Sul...
ver más
|
|
|
|
|
|
|
|
|
|
|
Enda Baisida Lauma,Jenny Morasa,Lintje Kalangi
Pág. 84 - 97
Government Accounting Standard have changed from Cash Basis is to comply with the Government Regulation number 24 2005s to Government Regulation number 71 2010s. Requirement to implemented Accrual basis SAP by the Local Government was start in the Local ...
ver más
|
|
|
|
|
|
|
|
|
|
|
Deasy Anastasia Mogi,Jenny Morasa
Pág. 42 - 49
Local governments are reguired to make accountability reports that use accounting system that is set by the central government in the form of law ? laws and regulations that are binding on all Government local government. Therefore, each Regional Financi...
ver más
|
|
|
|
|
|
|
|
|
|
|
I. G. B Surya Negara,Didik Susetyo,Syamsurijal Abdul Kadir,Saadah Yuliana
Pág. 327 - 334
This study aims to determine the effect of affective commitment, continuance commitment, normative commitment, internal control of income accounting system, internal control of expenditure/cost accounting system, budget planning, budget implementation, r...
ver más
|
|
|
|
|
|
|
|
|
|
|
Henny N. Tambingon,Winwin Yadiati,Ccecilia Lelly Kewo
Pág. 262 - 268
The purpose of this study to determine factors influencing the quality of financial reporting local government in Indonesia. The factor studied consist of commitment apparatus, role of internal audit, and accounting information system. The sa...
ver más
|
|
|
|
|
|
|
|
|
|
|
Siswadi Sululing,Haruni Ode,Mohammad Gifari Sono
Pág. 105 - 116
This research aims to improve knowledge of the village head and village apparatus about administering and accounting of financial transactions using accounting model village village, this type of research is the research field to the villages of recipien...
ver más
|
|
|
|
|
|
|
|
|
|
|
Heince Rudy Nicky Wokas,Natalia Y. T. Gerungai
Pág. 29 - 41
Budgeting based on performance is the answer to use as a tool for measuring and accounting for government performance. It is a method of budgeting for management to link any funding outlined in activities with expected outputs and outcomes, including eff...
ver más
|
|
|
|
|
|
|
|
|
|
|
Cristofer Sumiok,Winston Pontoh
Pág. 192 - 198
In presenting a good financial governance, the Local Government must be able to present the financial statements in accordance with the local government Permendagri 13 of 2006 and the Government Accounting Standards ( SAP ) . To obtain these result...
ver más
|
|
|
|
|
|
|
|
|
|
|
Ghusti Ayu Criestiant Rolihlahla,Made Dudy Satyawan,Ni Nyoman Alit Triani
Pág. 227 - 236
Effectiveness of corruption cases aimed at making the corrupt severely punished in a court of corruption and bring the deterrent effect for public officials who intend to engage in corruption. This study aims to explain the depth of the role of forensic ...
ver más
|
|
|
|
|
|
|
|
|
|
|
Hui Li, Liuqian Ding, Minglei Ren, Changzhi Li, Hong Wang
Pág. 1 - 17
Rapid urbanization in China has caused severe water and environmental problems in recent years. To resolve the issues, the Chinese government launched a sponge city construction program in 2015. While the sponge city construction initiative is drawing at...
ver más
|
|
|
|
|
|
|
|
|
|
|
Nor Laili Hassan,Natrah Saad,Halimah Nasibah Ahmad,Md. Suhaimi Md. Salleh,Mohamad Sharofi Ismail
Pág. 80 - 83
Accrual-based accounting is introduced to the government agencies with the intention to hold prudent fiscal management and improve the efficiency of financial management and accounting of the Malaysian Government. For that purpose, Malaysian Public Secto...
ver más
|
|
|
|
|
|
|
|
|
|
|
Marietta Sylvie Bolang,Jullie J. Sondakh,Jenny Morasa
Pág. 151 - 163
This study examined the influence of the auditors? competency, independency, and experiences towards audit quality of financial auditing of the staff of inspectorate in Tomohon City as part of their supervision function. The finding of this study could b...
ver más
|
|
|
|
|
|
|
|
|
|
|
Yudith Pius Stevan Kaunang
Pág. 1 - 7
Government Regulation (or Peraturan Pemerintah-PP) Number 58 of year 2005 concerns Regional Financial Management and Regulation of the Minister of Home Affairs (or Permendagri) Number 13 of 2006 concerning Regional Financial Management Guidelines as amen...
ver más
|
|
|
|
|
|
|
|
|
|
|
Yudith Pius Stevan Kaunang
Pág. 1 - 7
Government Regulation (or Peraturan Pemerintah-PP) Number 58 of year 2005 concerns Regional Financial Management and Regulation of the Minister of Home Affairs (or Permendagri) Number 13 of 2006 concerning Regional Financial Management Guidelines as amen...
ver más
|
|
|
|
|
|
|
|
|
|
|
Imelda Latjandu,Lintje Kalangi,Jantje J. Tinangon
Pág. 98 - 109
This research aims to analyze the influence of organization commitment, human resources competence, utilization of information technology, and the effectiveness of internal control to quality of government financial statement at Talaud Island Regency Gov...
ver más
|
|
|
|
|
|
|
|
|
|
|
Dedy Aries Poae,David P. E Saerang
Pág. 27 - 35
At the time of onset of regional autonomy in the hope that emerges is more independent local governments in the implementation of government activities and conduct development in their respective areas. Government Regulation Number 24 of 2005 Government ...
ver más
|
|
|
|
|
|