STUDI KOMPARATIF PENERAPAN AKUNTANSI AKRUAL PADA PEMERINTAH DAERAH: PENDEKATAN RISET CAMPURAN
Pajaruddin Ibrahim(1*)
(1) Maksi FEB UGM
(*) Corresponding Author
Abstract
Keywords
Full Text:
PDFReferences
Adhikari, P. Kuruppu, C. Matilal, S. 2013. Dissemination and institutionalization of public sector accounting reforms in less developed countries: A comparative study of the Nepalese and Sri Lankan central governments. Accounting Forum 37 pp 213-230.Akbar, R. Pilcher, R. Perrin, B. 2012. Performance measurement in Indonesia: the case of local government. Pacific Accounting Review, Vol. 24 Iss 3 pp. 262 – 291.Akbar, R. Pilcher, R. Perrin, B. 2015."Implementing performance measurement systems". Qualitative Research in Accounting & Management, Vol. 12 Iss 1 pp. 3 - 33 Amirudin. 2008. Identifikasi Dan Analisis Faktor-faktor Yang Mempengaruhi Sinkronisasi Dokumen Anggaran Pendapatan Dan Belanja Daerah Dengan Dokumen Kebijakan Umum Anggaran Dan Prioritas Plafon Anggaran Sementara :: Studi Kasus Provinsi D.I. Yogyakarta Tahun Anggaran 2008. Tesis. Yogyakarta. Magister Ekonomi Pembangunan Universitas Gadjah Mada.Ashworth, R. George, B. Rick, D. 2007. Escape from the Iron Cage? Organizational Change and Isomorphic Pressures in the Public Secto. Journal of Public Administration Research and Theory Advance Access published December 21.Bastian, I. 2009. Akuntansi Sektor Publik: Suatu Pengantar. Edisi 3. Jakarta: Penerbit Erlangga.Bunea, C. B. Cosmina. 2006. Arguments for Introducing accrual based accounting in Public Sector, (online), (http://mpra.ub.muenchen.de/18134/I/MPRA_Paper_18134.pdf, diakses 8 Desember 2012)Braun, V. Victoria, C. 2006. Using Thematic Analysis in Psychology. Dept. of Psychology The University of Auckland, Auckland, NZ and Faculty of Applied ScienceThe University of The West England Frenchay Campus, Bristol, UK.Carlin, M. T. 2005. Debating the Impact of Accrual Accounting and Reporting in the Public Sector. Financial Accountability and Management, 3: 309-336.Carpenter,V, L. Ehsan, H, F. 2001. Institutional Theory and Accounting Rule Choice: an Analysis of four US State Government’s Decisions to Adopt Generally Accepted Accounting Principles. Accounting, Organizations and Society (26): 565-596.Connolly, H, N. 2010. Accrual Accounting in public sector : a road not always taken. Makalah disajikan pada seminar Institute of Public Administration. IPA. Rome, 28-30 November.Cooper, D. R, Emory, C. William. 1998. Metode Penelitian Bisnis, Jilid 2, Edisi Kelima, Erlangga, Jakarta.Creswell, John. W, 2014. Research Design Quantitative, Qualitative and Mixed Method Approach. 4nd ed. California: Sage Publication, Inc.DiMaggio, P. J. & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48(2), 147-160.Djamhuri, A. dan Mahmudi. 2006. New Public Mananagement, accounting reform and institutional perspective of public sector accounting in indonesia. Jurnal Bisnis dan Akuntansi,3:301-321Ghozali, I. 2011. Aplikasi Analisis Multivariate dengan Program SPSS IBM SPSS 19.Badan Penerbit Universitas Diponegoro. Semarang.Halim, A. Syam, M. 2011. Akuntansi Keuangan Daerah.Jakarta: Salemba EmpatHarun, H. Van Peursem, K. Eggleton,I. 2012. Institutionalization of Accrual Accounting in the Indonesian Public Sector. Journal of Accounting and Organizational Change, 8:257-285.Hughes, J. 2009. International Public Sector Accounting Standards. Dalam F.B.Bogei (ed), Handbook of Govermental Accounting (hlm.491-519). New York: CRC PressHood, C. 1991. A Public Management for All Season. Royal Institute Public Admnistration Journal Volume 69, 1: 1-19.Janet, V. Robert, B. 2007. The New Public Service. New York: M.E. Sharpe.Kerlinger, F, N, Lee, H, B. 2000. Foundation of Behavioral Research.4th Edition. New York. Harcout.Khan, A. Mayes, S. 2009. Transition to Accrual Accounting, (online), (http:// http://blog-pfm.imf.org/files/fad-technical-manual-2.pdf diakses 10 Desember 2012)Lynn, L. 2006. Public Management Old and New. New York: RoutledgeMckendrick, J. 2007. Moderrnization of the Public Sector Accounting System in Central and Eastern European Countries : The Case of Romania. International Public Management Review,8 :165-185.Roob, A. Newberry, S. 2007. Globalization : Govermental Accounting and International Financial Reporting Standards. Sosio-Economic Review, 5: 725-754.Watkins, A. Edward, C. 2007. Accounting, New Public Management and American Politics: Theoretical Insights into the National Performance Review. Critical Perspectives on Accounting, 18: 33–58Yamamoto, H. 2003. New Public Management Japan Practice. Institute International Policy Papers, 1: 1-31.Yin, R, K. 2013. Case Study Design and Method. Cetakan 13. PT Rajawali Pers.
DOI: https://doi.org/10.22146/abis.v2i3.59362
Article Metrics
Abstract views : 439 | views : 642Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution 4.0 International License.
______________________________________________________________________________________________________
2302 - 1500