Dampak penerapan basis akrual terhadap kualitas transparansi fiskal pemerintah

Putra, Donny Maha; Sudarto, Sudarto

doi:10.33105/itrev.v4i3.140

Cited by 2 publications

(2 citation statements)

References 5 publications

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“…Penelitian-penelitian tersebut membahas tentang kesiapan dan evaluasi penerapan SAP berbasis akrual (antara lain dapat dijumpai pada Firmansyah et al, 2020;Putra dan Sudarto, 2019;Firdaus, 2018;Safitri, 2017;Haryati, 2016;Langelo et al, 2015;Hariyanto, 2014;Yafie, 2013;Harun, Peursem, & Eggleton, 2012;Hasiara, 2012) Ketiga, mayoritas kontributor hasil riset berasal dari praktisi di instansi pemerintahan yang mengelola keuangan negara. Tulisan ini diharapkan dapat memberikan tambahan insight mengenai perkembangan hasil riset di bidang akuntansi pemerintahan dari sudut pandang para praktisi di bidang keuangan negara.…”

Section: Kataunclassified

Perkembangan Penelitian Akuntansi Pemerintah Pada Dua Jurnal Nasional Terakreditasi

Send¹,

Wibowo²

2021

Jurnal Akeu

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The adoption of the accrual basis is a milestone in the reform of government financial reporting. State financial management policies in the new government era also provided new insights for the development of government accounting research. This study aims to provide an overview of the development of government accounting research in two reputable national journals indexed by SINTA 2 during the 2015-2019 period. Article observations are carried out using the chartered fields method. The results of a study of 43 articles show that accountability and spending are the most popular topics to be discussed. Mixed research methods are still very limited to use in these government accounting studies. This study contributes to the direction of government accounting research in the future by providing signals of several interesting research areas to be explored further.

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Section: Kataunclassified

Perkembangan Penelitian Akuntansi Pemerintah Pada Dua Jurnal Nasional Terakreditasi

Send¹,

Wibowo²

2021

Jurnal Akeu

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“…According to several circles, Indonesia represents the global halal industry market. Indonesia spent USD 218.8 billion in 2017 on halal goods (Putra & Sudarto, 2019).…”

Section: Introductionmentioning

confidence: 99%

Analysis of The Contention of Religious Ideology and Halal Industry in Social Media about Halal Logo Rebranding

Saidi,

Sazali

2024

Komunika J. Dakwah dan Komun

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The Halal Product Guarantee Agency (BPJPH) halal logo design has pros and cons for Indonesian Muslims in terms of Arabic calligraphy, the shape of the halal logo, which resembles a wayang, and a total change from the previous halal logo of the Indonesian Council of Ulama (Majelis Ulama Indonesia). This research aims to analyze the phenomenon of the halal industry in Indonesia in the context of the contention between religious and industrial ideologies on social media, focusing the study on the controversial rebranding of the halal logo. This research uses a qualitative analysis method with a mass communication and political science approach to understand the substance and objectives of the various parties involved in the halal logo controversy on social media. This research indicates that a total change of the halal logo is not urgent in improving the quality of halal product guarantee services in Indonesia. The BPJPH halal logo design prioritizes artistic expression rather than Halal writing in Arabic as a sign that the product is "Halal," so it is difficult to read as a "Halal" sign. The essence of the halal logo is that it is a sign that the product has been certified halal by BPJPH so that the certainty of halal writing is easier and quicker for consumers to understand.

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Dampak penerapan basis akrual terhadap kualitas transparansi fiskal pemerintah

Cited by 2 publications

References 5 publications

Perkembangan Penelitian Akuntansi Pemerintah Pada Dua Jurnal Nasional Terakreditasi

Perkembangan Penelitian Akuntansi Pemerintah Pada Dua Jurnal Nasional Terakreditasi

Analysis of The Contention of Religious Ideology and Halal Industry in Social Media about Halal Logo Rebranding

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