LESSONS LEARNED FROM EARLY IMPLEMENTATION STAGE OF ACCRUAL ACCOUNTING IN INDONESIA LOCAL GOVERNMENT A Case Study in Province XYZ

• 主要作者: Irwan Taufiq Ritonga, Ritonga
• 格式: Conference or Workshop Item PeerReviewed
• 語言: English
• 出版: 2015
• 主題: Accounting Auditing and Accountability
• 在線閱讀: https://repository.ugm.ac.id/135218/1/11.%20LESSONS%20LEARNED%20FROM%20EARLY%20IMPLEMENTATION%20STAGE%20OF%20ACCRUAL.pptx; https://repository.ugm.ac.id/135218/

Abstract Starting from 1 January 2015, all local governments in Indonesia implement accrual accounting. There is a big question as how good the implementation. Therefore, the objective of this study is to assess the implementation of accrual accounting in a local government in Indonesia for the fi...