Pengaruh profitabilitas terhadap intial return dilihat dari aspek cash basis dan accrual basis (studi pada perusahaan yang melakukan initial public offering (ipo) di bursa efek indonesia periode januari 2011 – agustus 2015)The study aims to examine the effect of profitability on Initial Return based on cash basis and accrual basis....
The case for accrual recording in the imf's government finance statistics systemThis paper investigates whether the planned revision of the IMF’s A Manual on Government Finance Statistics should advocate an accrual basis of recording over the essentially cash basis of recording in the previous manual....
Discussion on selection of accounting methods for university-affiliated hospitals... But with the introduction of the new Financial Regulations for Institutions of Higher Learning, more requirements are imposed on cost accounting and performance appraisal, which makes the strengths of accrual basis of accounting more visible....
Double entry book keeping dan accrual basis sebagai pendukung akuntabilitas sektor publik... In this article we try to expose the double entry book keeping and accrual basis system in supporting the high quality of accounting information system that ultimately creating good clean governance in Indonesia.
