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New Institutional Theory: Implementasi Anggaran Berbasis Kinerja
Abstract The purpose of this study is to analyze the organizational changes that occurred after the adoption of the performance-based budgeting. Organizational change is analyzed from the perspective…
The Construction of Internal Control System of SimaVillage in Majapahit Empire Based on Jedong Inscription IX-X
This study aims to understand how internal control system in Sima village in Majapahit Empire was built based on Jedong Inscription IX-X. This research is a case study employing historical approach…
Analysing the Potential of Blockchain for the Accounting Field in Indonesia
- Abdulrival Hartoyo, E. Sukoharsono, Y. W. Prihatiningtyas
- Computer Science, BusinessJurnal Akuntansi dan Keuangan
- 23 November 2021
The result of this study indicates that blockchain is applicable in Indonesia without having to use cryptocurrency as a payment tool.
A COMPARATIVE ASSESSMENT OF FRAUD RELATED AUDITING STANDARDS: SA 316 VERSUS ISA 240
The purpose of this study is to describe fraud related auditing standards that applicable in Indonesia, SA 316, and fraud related auditing standards that applicable worldwide, ISA 240. Understanding…
IS ACCOUNTING FOR AGRICULTURAL ASSET APPLICABLE IN INDONESIA?