| Autor: |
Sormin, Karneji Sumarlin Bucika, Afrida, Theresia Berlian, Muda, Iskandar |
| Předmět: |
|
| Zdroj: |
Journal of Positive School Psychology; 2022, Vol. 6 Issue 3, p2380-2387, 8p |
| Abstrakt: |
Government Accounting in Indonesia has grown quite rapidly. Starting from single entry cash-based recording to now using accrual-based double entry. Changes in the government accounting system need to be carried out so that transparency and accountability in state administration can be realized and are expected to provide greater benefits to users. Government accounting is like private or commercial sector accounting. The difference is that the government is not a business entity, so the form of reporting needs to be adjusted to the needs of the public sector. In understanding the difference, it is necessary to first understand the basic concepts of government accounting. Through an analysis of book literacy, scientific work, and related regulations, the author examines how the government accounting process runs, its users, and what needs must be met by the preparers of financial statements for users of the information. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
|
