Electronic Resource

Article - The Usefulness of Local Government Financial Statements for Regional Development Planning Process (An Empirical Study Against the Head of the District Development Planning Agencies in Java and Madura) Volume 211, Halaman 75–80

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This research is an evaluation of the usefulness of financial statements produced by the accrual-based government accounting
system in Indonesia. The result reveals that in the process of formulating the regional development plans, LRA (the report of budget
realization) and REP (the ratio of income efficiency) are the financial statement element and the financial ratio which have the
highest degree of usefulness. In addition, this study also reveals that the financial statement elements and financial ratios resulting
from the cash-based accounting system have higher degree of usefulness rather than resulting from the accrual-based accounting
system.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

352.48 SUS t

Penerbit

: Elsevier BV., 2015

Deskripsi Fisik

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Bahasa

English

ISBN/ISSN

1877-0428

Klasifikasi

352.48 SUS t

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

Volume 211, Halaman 75–80

Subjek

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Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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