accounting is a social knowledge which is inherently related to the environment, values and economic, social and cultural norms of the society where it is used.thus it is better to consider the requirements, conditions and qualities of the target society when using the theoretical framework and standards of financial reporting. therefore, according to some researchers, the unconditional use of ...

This study aims to find out how the implementation of transparency carried by schools related financial reporting and BOS funds third parties analyse accounting system applied school Funds is compared provisions in accordance with Statement Financial Accounting Standards (ISAK) 35 technical guidelines imposed Ministry Education, Culture, Research, Technology. In this study, researchers conducte...

This community service activity aims to assist The Child Welfare Institution (LKSA) of the HAMBA Foundation in preparing financial statements. Based on initial observations, this foundation has not prepared statements accordance Indonesian Accounting Standards about presentation non-profit is supposed present statement accounting standard for organization. begins with (1) identifying and unders...

Penelitian ini dikembangkan mengingat kesulitan mahasiswa dalam memahami keterkaitan antar sub bab laporan keuangan konsolidasi pada Mata kuliah akuntansi lanjutan. Ini mengakibatkan rendahnya motivasi dan hasil belajar Mahasiswa. bertujuan untuk menganalisis pengaruh penggunaan metode Mind Mapping Problem Based Learning terhadap D3 Akuntansi STIE Persada Bunda. Penggunaan pembelajaran dimaksud...

accountant working in the private or public sector companies must remain impartial and loyal to ethical guidelines when reviewing a company or individuals financial records for reporting purposes. people are expecting a lot from the professional community and the quality of the complex services provided by the accounting profession have confidence. of the information provided by accountants sho...

The extant literature on precision in accounting standards suggests that financial statement preparers are less likely to make aggressive reporting decisions under precise, principles-based as compared more rules-based standards. We extend this line of research by examining how the incentive horizon influences earnings management behaviour. Consistent with prior literature, we find evidence pre...