2021
DOI: 10.36080/jak.v10i2.1554
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Perkembangan Penelitian Akuntansi Pemerintah Pada Dua Jurnal Nasional Terakreditasi

Abstract: 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 … Show more

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Cited by 1 publication
(2 citation statements)
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“…Therefore, this paper used literature review method in this research. Previous studies have reviewed and mapped articles in national accredited scientific journals, such as Suprianto & Setiawan (2017), Suryaputra et al (2017), Herawati & Bandi (2017), Assan & Damayanti (2017), Dewi et al (2018), Hutami & Maharani (2018), Ditta & Setiawan (2019), Herawati et al (2019), Herawati & Bandi (2019a), Ningsih & Setiawan (2019), Mustofa (2019), Rizky & Setiawan (2019), Wigati & Setiawan (2019), Hadiyaroyyan & Urumsah (2019), Latifah et al (2019), Amalia (2020), Purwa et al (2020), Penatari et al (2020), Syarifuddin & Abdullah (2020), Rusydiana (2020), Yudhiyati (2020), Alkausar et al (2020), Aprilia et al (2021), Diana (2021), Krisdayanti et al (2021), Send & Wibowo (2021), Sukmawati & Pujiningsih (2022), Alexandra et al (2022), Rusdi & Suprianto (2022).…”
Section: Introductionmentioning
confidence: 99%
See 1 more Smart Citation
“…Therefore, this paper used literature review method in this research. Previous studies have reviewed and mapped articles in national accredited scientific journals, such as Suprianto & Setiawan (2017), Suryaputra et al (2017), Herawati & Bandi (2017), Assan & Damayanti (2017), Dewi et al (2018), Hutami & Maharani (2018), Ditta & Setiawan (2019), Herawati et al (2019), Herawati & Bandi (2019a), Ningsih & Setiawan (2019), Mustofa (2019), Rizky & Setiawan (2019), Wigati & Setiawan (2019), Hadiyaroyyan & Urumsah (2019), Latifah et al (2019), Amalia (2020), Purwa et al (2020), Penatari et al (2020), Syarifuddin & Abdullah (2020), Rusydiana (2020), Yudhiyati (2020), Alkausar et al (2020), Aprilia et al (2021), Diana (2021), Krisdayanti et al (2021), Send & Wibowo (2021), Sukmawati & Pujiningsih (2022), Alexandra et al (2022), Rusdi & Suprianto (2022).…”
Section: Introductionmentioning
confidence: 99%
“…A large number of studies examine accounting topics (such as Merchant & Stede, 2006;Coyne et al, 2010;Hutagalung & Utomo, 2017;Pratama & Utomo, 2018;Rizki, 2020;Waworuntu et al, 2020;Dykxhoorn & Sinning, 2010;Benson et al, 2015). Whereas, a number of other studies focus on sharia accounting topics (such as Syarifuddin & Abdullah, 2020;Ryzky & Rini, 2018;Ryzky, 2018), government accounting topics (such as Send & Wibowo, 2021;Rusdi & Suprianto, 2022), MSME accounting topics (such as Hutami & Maharani, 2018;Latifah et al, 2019), management accounting topics (such as Aryani et al, 2014;Hesford et al, 2007), behavioral accounting topics (such as Wulandari et al, 2022), and public sector accounting topics (such as Rizky & Setiawan, 2019).…”
Section: Introductionmentioning
confidence: 99%