scholarly journals ANALISIS RELEVANSI PENERAPAN AKUNTANSI DANA PADA AKUNTANSI PEMERINTAH INDONESIA

2019 ◽  
Vol 3 (2) ◽  
pp. 1-6
Author(s):  
Hari Sugiyanto
Keyword(s):  
United States ◽  
Financial Statements ◽  
The United States ◽  
Accounting System ◽  
Literature Study ◽  
Non Profit ◽  
Indonesian Government ◽  
Government Accounting ◽  
Fund Accounting ◽  
Rule Out

The Indonesian government has applied the accrual basis in preparing its financial statements. However, it is possible to implement fund accounting. In the PP Conceptual Framework Number 71 Year 2010 it is stated that the Indonesian government can apply fund accounting for control purposes. Fund Accounting is an accounting system that is often used by non-profit organizations and public sector institutions, including government. The system is a method of recording and displaying entities in accounting such as assets and liabilities which are grouped according to their respective uses.This study aims to determine the relevance of the application of fund accounting in Indonesia and conduct a literature study on fund accounting practices in the United States government.Although the Indonesian government has applied accrual-based accounting, it does not rule out the possibility that fund accounting will be applied. Of course the authorized entity needs to draw up relevant regulations so that the accounting of funds is relevant to the implementation of accrual-based government accounting.

scholarly journals TINJAUAN IMPLEMENTASI AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL DI INDONESIA

AdBispreneur ◽  
2018 ◽  
Vol 2 (3) ◽  
pp. 217
Author(s):  
Suryanto .
Keyword(s):  
Financial Management ◽  
Government Regulation ◽  
Management Practices ◽  
Accounting Standards ◽  
Accounting System ◽  
Literature Study ◽  
Indonesian Government ◽  
Government Accounting ◽  
Accrual Basis ◽  
The Government

ABSTRACTThe purpose of this study to determine the management of state finances in Indonesia associated with the government accounting system used. This research is a type of research of literature study using a qualitative approach. The data were obtained from various sources of reference, such as journals, expert statements, and media references. The results show that the Indonesian government in its accounting system is still based on Government Regulation No. 24 of 2005 which is the cash base toward accrual (cash toward accrual). However, Due to the growing demands of the community and the encouragement of international institutions to apply the accrual basis, the Indonesian government continues to improve its accounting system. It encouraged the government in 2010 through the Government Accounting Standards Committee to issue accrual based government accounting standards established through Government Regulation No. 71 of 2010 on Government Accounting Standards superseding Government Regulation No. 24 of 2005. The Government of Indonesia has implemented reforms in the field of accounting with the necessity setting up accrual basis accounting. The use of an accrual basis is one of the characteristics of modern financial management practices in the public sector that aims to provide more transparent information. But in reality, the application of accrual-based accounting system is still a lot of constraints on the human resources sector. Keywords : Accrual basis, cash basis, government accounting system  ABSTRAKTujuan penelitian ini untuk mengetahui pengelolaan keuangan negara di Indonesia terkait dengan sistem akuntansi pemerintahan yang digunakan. Penelitian ini merupakan jenis penelitian studi literatur dengan menggunakan pendekatan kualitatif. Data diperoleh dari berbagai sumber referensi baik jurnal, pernyataan para ahli, maupun referensi dari media. Hasil penelitian menunjukkan bahwa pemerintah Indonesia dalam sistem akuntansinya masih berdasarkan Peraturan Pemerintah Nomor 24 Tahun 2005 yaitu basis kas menuju akrual (cash toward accrual). Namun, Karena adanya tuntutan dari masyarakat yang semakin kuat dan adanya dorongan dari lembaga-lembaga internasional untuk menerapkan basis akrual, maka pemerintah Indonesia terus berupaya memperbaiki sistem akuntansinya. Hal tersebut mendorong pemerintah pada tahun 2010, melalui Komite Standar Akuntansi Pemerintahan menerbitkan standar akuntansi pemerintahan berbasis akrual yang ditetapkan melalui Peraturan Pemerintah Nomor 71 tahun 2010 tentang Standar Akuntansi Pemerintahan menggantikan Peraturan Pemerintah Nomor 24 tahun 2005. Pemerintah Indonesia telah melaksanakan reformasi di bidang akuntansi dengan keharusan menerapan akuntansi berbasis akrual. Penggunaan basis akrual merupakan salah satu ciri dari praktik manajemen keuangan modern di sektor publik yang bertujuan untuk memberikan informasi yang lebih transparan. Namun kenyataannya penerapan sistem akuntansi berbasis akrual tersebut masih banyak kendala pada sektor sumber daya manusianya. Kata kunci :  Basis akrual, basis kas, sistem akuntansi pemerintahan

The Incorporation of American Religion: The Case of the Presbyterians

1991 ◽  
Vol 1 (1) ◽  
pp. 101-118
Author(s):  
Louis Weeks
Keyword(s):  
United States ◽  
Voluntary Associations ◽  
The United States ◽  
Colonial Period ◽  
American Religion ◽  
Cultural Patterns ◽  
Christian Church ◽  
Non Profit ◽  
Protestant Denominations ◽  
Family Groups

The Christian church, including all its various branches, has been consistently susceptible to the forces that form or change cultures. Scholars claim that this adaptability has been extremely important in the rise and spread of the religion. In the American environment, Protestants formed voluntary associations that attracted people individually and by family groups. This environment actually shaped “denominations” even during the colonial period. One such denomination was the Presbyterians, who pioneered in the formation of a communion that existed as neither a “state church” nor a “dissenting” church body. As the United States experienced industrialization and growing complexity in economic and cultural patterns, the Protestant denominations were affected by those same forces. Thus, denominations naturally became what came to be termed “non-profit corporations,” subject to the limitations and problems of such organizations but also the beneficiaries of that system as well.

scholarly journals How do Public Officials Learn About Policy? A Field Experiment on Policy Diffusion

2021 ◽  
pp. 1-8
Author(s):  
Miguel M. Pereira
Keyword(s):  
United States ◽  
Interest Group ◽  
Policy Diffusion ◽  
The United States ◽  
Causal Link ◽  
Policy Learning ◽  
Learning Context ◽  
Public Officials ◽  
Non Profit

Abstract Prior research suggests that partisanship can influence how legislators learn from each other. However, same-party governments are also more likely to share similar issues, ideological preferences and constituency demands. Establishing a causal link between partisanship and policy learning is difficult. In collaboration with a non-profit organization, this study isolates the role of partisanship in a real policy learning context. As part of a campaign promoting a new policy among local representatives in the United States, the study randomized whether the initiative was endorsed by co-partisans, out-partisans or both parties. The results show that representatives are systematically more interested in the same policy when it is endorsed by co-partisans. Bipartisan initiatives also attract less interest than co-partisan policies, and no more interest than out-partisan policies, even in more competitive districts. Together, the results suggest that ideological considerations cannot fully explain partisan-based learning. The study contributes to scholarship on policy diffusion, legislative signaling and interest group access.

The Performance of Non-profit Housing Developments in the United States

2001 ◽  
Vol 16 (5) ◽  
pp. 595-618 ◽  
Author(s):  
William M. Rohe ◽  
Roberto G. Quercia ◽  
Diane K. Levy
Keyword(s):  
United States ◽  
The United States ◽  
Non Profit ◽  
Housing Developments

scholarly journals Kualitas Publikasi Laporan Keuangan Perguruan Tinggi Swasta Terhadap Kepatuhan Kewajiban Pajak Penghasilan Badan

Wahana ◽  
2021 ◽  
Vol 24 (1) ◽  
pp. 12-32
Author(s):  
Suwardi Suwardi
Keyword(s):  
Private Universities ◽  
Financial Statements ◽  
Financial Statement ◽  
Educational Institutions ◽  
Research Use ◽  
Literature Study ◽  
Non Profit ◽  
The Government ◽  
Data Collection Technique

Private Universities that were established by society through nonprofit institution have autonomy in managing their finances. Autonomy gives rise to the diversity of Private Universities’ financial statement. The government provides a tax exemption facility for the remnant of nonprofit institutions engaged in education with certain conditions, regulated by PMK 80/PMK.03/2009. This research was conducted to analyze the effect of the quality of the financial statements of Private Universities  on the execution of the tax exemption facility. Research was conducted by literature study method. The result of the research shows that the quality of the Private Universities’ financial statements  affect the execution of PMK 80/PMK.03/2009. Therefore, financial statements standardization and remnant recording regulation for Private Universities is needed, in order to optimizing the execution of the tax exemption facility given to educational institutions and to make sure the facility is given appropriately. The data collection technique used is literature study. This research use qualitative methods  in analyzing data and facts about private universities’ management and the taxation policies of non-profit organizations.

Accountability Challenges in Networks and Partnerships: Evidence from Educational Partnerships in the United States

2004 ◽  
Vol 70 (2) ◽  
pp. 331-344 ◽  
Author(s):  
Muhittin Acar ◽  
Peter J. Robertson
Keyword(s):  
United States ◽  
Public Schools ◽  
Field Research ◽  
The United States ◽  
Public Private Partnerships ◽  
Interorganizational Networks ◽  
Access To Information ◽  
Educational Partnerships ◽  
Non Profit ◽  
K 12

The study from which this article is drawn constitutes one of the first attempts to remedy the paucity of research on accountability in the context of interorganizational networks and public–private partnerships. The data for the study were drawn from field research focusing particularly on partnerships formed between K-12 public schools and private and/or non-profit organizations in the United States. The most frequently cited difficulties associated with accountability in partnerships were the availability of and access to information, sectoral and personal differences, and frequent changes in personnel, resources, and partners.

Since Silent Spring: New Voices, New Analyses, and New Movements

2003 ◽  
Vol 12 (4) ◽  
pp. 319-334 ◽  
Author(s):  
H. Patricia Hynes
Keyword(s):  
United States ◽  
Civil Rights ◽  
Community Development ◽  
Environmental Policies ◽  
The United States ◽  
Agricultural Technologies ◽  
Rachel Carson ◽  
Non Profit ◽  
Silent Spring ◽  
Pollutant Discharge

Forty years ago, in the enormously praised and fiercely criticized book, Silent Spring, Rachel Carson demonstrated the dangers of pesticides to humans and ecosystems and called for precaution in their use. Yet, the majority of environmental regulations passed since 1962 have primarily addressed pollutant discharge rather than cleaner products and technologies. The number of active ingredients in pesticides used in the United States has risen from 32 in 1939 to 860 in recent times, while the overall volume of agrochemicals applied has nearly doubled since the publication of Silent Spring. The last 40 years have brought significant changes with respect to environmental policies, agricultural technologies, urbanization, civil rights, women's rights, the roles of non-profit organizations and community development, and increased poverty, hunger, and economic inequality. In recent years, new voices, new analyses, and new movements have emerged offering fresh perspectives on how we can answer Carson's clarion call to protect our planet and ourselves.

Kebijakan Imigrasi Presiden Trump Terhadap Masyarakat Imigran Di Amerika Serikat Tahun 2017-2018

2021 ◽  
Vol 6 (2) ◽  
Author(s):  
Made Fitri Padmi ◽  
Zaenab Yulianti
Keyword(s):  
United States ◽  
Immigration Policy ◽  
The United States ◽  
Immigrant Communities ◽  
Executive Order ◽  
Literature Study ◽  
Donald Trump ◽  
Executive Orders ◽  
Muslim Countries ◽  
The Impact

AbstrakTulisan membahas tentang kebijakan imigrasi Donald Trump pada 2 tahun pertama dan dampaknya terhadap masyarakat imigran di Amerika Serikat. Kebijakan imigrasi yang penulis bahas dalam tulisan ini adalah Executive Order di tandatangi Donald Trump pada tahun 2017 terkait larangan akses masuk masyarakat dari tujuh negara muslim yang menurut Amerika Serikat merupakan negara pendukung terorisme. Karya tulis ini menggunakan pendekatan kualitatif dan studi kepustakaan serta penyajian data secara eksplanatif. Dalam tulisan ini menunjukan bahwa kebijakan imigrasi Donald Trump mengakibatkan dampak terhadap imigran dari tujuh negara muslim yang ada dan calon imigran yang akan menuju ke Amerika Serikat. Selain dampak terhadap sasaran utama, kebijakan ini juga berdampak pada imigran-imigran lain diluar tujuh negara tersebut serta keamanan, tindakan diskriminasi dan fenomena Xenophobia dan Islamophobia di Amerika Serikat.Kata Kunci: Donald Trump, Executive Order, Imigran, Diskriminasi AbstractThis paper discussed the impact of Donald Trump's immigration policy in the first 2 years against immigrant communities in the United States. The immigration policy that the writer discussed in this paper was the Executive Orders which was signed by Donald Trump in 2017 related to the prohibition of entry into the United States from seven Muslim countries, which according to the United States is a country supporting terrorism. This paper used a qualitative approach and literature study as well as an explanatory data presentation. The results of this paper showed that Donald Trump's immigration policy has had an impact on immigrants from seven existing Muslim countries and prospective immigrants heading to the United States. In addition to the impact on the main targets, this policy also affected other immigrants outside the seven countries as well as security, acts of discrimination and the phenomenon of Xenophobia and Islamophobia in the United States.  Keywords: Donald Trump, Executive Order, Immigrants, Discrimination

National Science Foundation

1978 ◽  
Vol 8 (2-3) ◽  
pp. 110-110
Keyword(s):  
United States ◽  
National Science Foundation ◽  
The United States ◽  
Educational Institutions ◽  
International Programs ◽  
Cooperative Research ◽  
Non Profit ◽  
Grant Support ◽  
Food And Nutrition ◽  
National Science

Within the National Science Foundation, the Division of International Programs administers the United States-Africa Cooperative Science Program. Three types of cooperative activities receive grant support under the program: cooperative research projects, scientific seminars or workshops, and scientific visits including travel to plan or confer about scientific activities. Priority is given to projects which focus on resources, food and nutrition, ecology, and engineering. Organizations which are eligible for grant funding include non-profit higher educational institutions, scientific institutes, scientific and technical institutes and similar organizations that are chartered to do business in the United States. A list of project grants for FY 1976 and FY 1977 was not obtained.

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