THE IMPLEMENTING PROBLEM OF GOVERNMENT ACCRUAL ACCOUNTING IN THE FIRST YEAR A CASE STUDY OF INDONESIA’S EXPERIENCE WHEN PREPARING THE FIRST GOVERNMENT ACCRUAL ACCOUNTING IN 2015
Published In: 5TH INTERNATIONAL CONFERENCE ON ADVANCES IN ECONOMICS, SOCIAL SCIENCE AND HUMAN BEHAVIOUR STUDY
Author(s): TOHIRIN, AK.
Abstract: This study was conducted to identify the problem of implementing government accrual accounting system in the first year. The case study was conducted in Indonesia when Indonesia prepared government financial reporting based on accrual accounting in 2015. Indonesia government changed the accounting system and financial reporting from the old system, cash toward accrual basis, to the new system, accrual accounting basis, in 2015 to comply the regulation. Implementing a new system in government financial reporting system created a big problem. Indonesia was a country that had some accounting units which were about 24.000 accounting units. It was thought that the problem could be solved by designing good government policies and good action. Government stakeholder doubted whether Indonesia succeeded in implementing accrual basis for government financial reporting in the first year. Some experts predicted that the quality of government accounting became worse. The opinion of financial report
- Publication Date: 26-Sep-2016
- DOI: 10.15224/978-1-63248-107-8-44
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DIAGNOSIS OF ENTREPRENEURIAL SPIRITS AMONG RESTAURATEURS IN MALAYSIA: AN EMPIRICAL EVIDENCE USING STRUCTURAL EQUATION MODELLING
Published In: 5TH INTERNATIONAL CONFERENCE ON ADVANCES IN ECONOMICS, SOCIAL SCIENCE AND HUMAN BEHAVIOUR STUDY
Author(s): MAT SALLEH AYUB , MAZALAN MIFLI
Abstract: Managing product innovations that hold future success in today’s competitive and dynamic global markets reflects on the firm’s domains of entrepreneurship man oeuvres. This research diagnoses the entrepreneurial spirits of restaurateurs in Malaysia by examining their entrepreneurial orientations (EOs) when engaging into new product innovation. The results of the Exploratory Factor Analysis (EFA) indicated that ‘the spirit of risk-taking’- one of the nine-domain of EOs that were based upon in this study (Salavou and Lioukas, 2003) – appeared to be unfounded. The eight-domain of EOs was then structured into two-dimensional construct model, and subsequently, tested of its model fit indexes using a covariance-based structural equation modelling (AMOS). The implication of these findings is discussed along with the limitations and future direction of this study.
- Publication Date: 26-Sep-2016
- DOI: 10.15224/978-1-63248-107-8-45
- Views: 0
- Downloads: 0