Maslahah Value Inference in the Application of Accrual-Based Accounting on Regional Government
Abstract
Full Text:
PDFReferences
Agriyanto, R. (2018). Behavioral Engineering Model using Accrual-Based Accounting Information in Government Organizations (Behavioral Engineering Model using Accrual-Based Accounting Information in Government Organizations). Indonesian Journal of Accounting and Finance , 15 (1), 77–103.
Almahmudi, NM (2019). The Value of Welfare and Its Implementation in the Perspective of Islamic Law. Khuluqiyah , 1 (2) .
Amaroh, S. (2016). Sharia bank social responsibility towards. Sharia Science , XVI (1), 41–50.
Among, C., Approaches, F., Sarfo, J. O., & Ofori, P. K. (2017). A Book Review: Qualitative Inquiry & Research Design: Choosing Among Five Approaches. Russian Journal of Sociology , 3 (1), 2015–2018.
Aqbar, K., Iskandar, A., & Yunta, AHD (2020). The Value of al-Falah in Islam and Its Implementation in Economics. Journal of Islamic Law , 1(3) , 516–531.
Ariesanti, A., Irianto, G., Sukoharsono, EG, & Saraswati, E. (2019). Islamic Perspective on University Sustainability Reporting . 73 (Aicar 2018), 182–185.
Harun, H., & Kamase, H. P. (2012). Accounting Change and Institutional Capacity: The Case of a Provincial Government in Indonesia. Business and Finance Journal , 6 (2), 35–50.
Https://news.detik.com/berita/d-3876999/icw-kokerja-apbd-oleh- Head-region-terjadi-paling-besar-di-2017.
Irfan, J. Majid, et al., (2021). Accountability of Village Fund Management Al-Muraqabah Perspective., Vol. 2 No. 1 (2021): ISAFIR Accounting Journal, Volume 2 No. June 1, 2021
Khaerul Aqbar, Azwar Iskandar, & Akhmad Hanafi Dain Yunta. (2020). The Value of al-Falah in Islam and Its Implementation in Economics. Bustanul Fuqaha: Journal of Islamic Law , 1 (3), 516–531.
Khodijah. (2008). Maqashid Syari'ah and Problems in Sharia Economics and Business. Journal of Chemical Information and Modeling , 53 (9), 287.
Khursid, M., A., A., Soliman, AA, & Amin, SM (2014). Developing an Islamic Corporate Social Responsibility Model (ICSR). Competitiveness Review , 1324 (4), 258–274.
Kristiawati, E. (2015). Factors Influencing the Successful Implementation of Accrual-Based Accounting in West Kalimantan Regional Government. Accountability Journal , 8(3) (1979-858X), 171–190.
Langelo, F., Saerang, DPE, & Alexander, SW (2015). Analysis of the Application of Accrual-Based Government Accounting Standards in the Presentation of Financial Reports in the Bitung City Government. EMBA Journal , 3 (1), 1–8.
Novarela Dori and Mulia Sari Indah. (2016). Sharia Banking Corporate Social Responsibility Reporting from a Sharia Enterprise Theory Perspective (Case Study in the Annual Report of PT Bank Syariah Mandiri). Journal of Islamic Accounting and Finance , 2 (2), 145–160.
Pattiasina, V., & Noch, MY (2019). Implementation of Accrual Based Accounting Viewed from the Side of Human Resources, Utilization of Information Technology and Internal Control Systems. Journal of Accounting, Yapis University, Papua , 1 (1), 18–29.
Article 3 paragraph (1) Law Number 17 of 2003 concerning State finances
Regulation of the Minister of Home Affairs of the Republic of Indonesia 64 of 2014 concerning accrual-based financial accounting
Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 64 of 2013 concerning the application of Accrual-Based Accounting Standards in Regional Government which was issued on December 3 2013.
Ramdania, W., Novita, I., & Nurrohman. (2020). Consumption and Welfare Values from an Islamic Economic Perspective. Journal of Islamic Economics , 7(14) , 93–102.
Safitri, D. (2017). Factors that Influence the Implementation of Accrual-Based Government Accounting Standards (Study of Bengkalis Regency Government SKPD). Journal of Accounting , 5 (2), 174–189.
Sari, DP, & Putra, HS (2012). Examining Accrual-Based Government Accounting. Journal of Economic Accounting and Management [Journal of Economic Accounting and Management] , 11 (2), 24.
Soediro, A., & Meutia, I. (2018). Maqasid Sharia As A Performance Framework for Islamic Finance. Journal of Multiparadigm Accounting , 9 (1), 70–86.
Sousa, RG de, Vasconcelos, AF de, Caneca, RL, & Niyama, J.K. (2013). Accrual basis accounting in the Brazilian public sector: empirical research on the usefulness of accounting information. R.Cont. Fin , 24 (63), 219–230.
Wawo Andi, Jamaluddin Majid (2021). Factors that Affect Government Accountability with Moderating Variable Accounting Control. Journal of Finance and Accounting. Vol. 9, no. 6, 2021, pp. 273-284. doi: 10.11648/j.jfa.20210906.18
Widyanti, R. (2015). Implementation of Accrual-Based Accounting in Regional Government (Literature Study). Journal of Economics , 1 (2) (2407–85651).
Yudha, U., Y., Sukoharsono, E.G., & Baridwan, Z. (2018). The Urgency in Implementing the Accounting Sustainability of Spiritual Dimension in the Sustainability of Company. Journal of Accounting and Business Education , 106–122.
DOI: https://doi.org/10.26618/inv.v5i2.12302
Refbacks
- There are currently no refbacks.