The Historiography of Accounting: Diponegoro [Lease & Tax] Accountability
نویسندگان
چکیده
This study aims to examine lease accounting and taxation in the Sultanate of Yogyakarta during Diponegoro era, lessons acquired through conflicts over these occurrences, their significance with standards (PSAK 73). qualitative research uses history books, e-journals, standards, videos about Yogyakarta. reveals that land leasing practices period lacked internal external accountability. Some events time are pertinent current reviewed using PSAK 73, such as relationship between Zimbabwe China experience Indonesian tenant farmers. Accounting, tax, agrarian policymakers need field enough samples improve policy implementation.
منابع مشابه
ECONOMIC CONSEQUENCES OF ACCOUNTING STANDARDS The Lease Disclosure Rule Change*
We examine capital structure changes to investigate the impact of SFAS No. 13 on lessees. While this accounting standard essentially rearranged capital lease disclosures (from footnotes to the balance sheet), mandated capitalization substantially altered key accounting ratios. Our results document a systematic substitution from capital leases to operating leases and nonlease sources of financin...
متن کاملAccounting for the effects of accountability.
This article reviews the now extensive research literature addressing the impact of accountability on a wide range of social judgments and choices. It focuses on 4 issues: (a) What impact do various accountability ground rules have on thoughts, feelings, and action? (b) Under what conditions will accountability attenuate, have no effect on, or amplify cognitive biases? (c) Does accountability a...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Jurnalku
سال: 2022
ISSN: ['2808-9030']
DOI: https://doi.org/10.54957/jurnalku.v2i4.291