This study aims to examine cash basis income (LRA-income) and accrual (LO-income) in the financial statement of provincial gov ernments Indonesia. The sample this used 33 provinces Indonesia within a period 10 years from 2010-2019. results indicate that there is significant difference increase total LRA-LRA LRA-LO LKPD before after application based SAP. There local revenue accrual-based taxes ...

â  using of prediction models is one of the methods of financial performance prediction. financial ratios are employed as predictive variable in prediction models. the main purpose of this study is to compare the incremental information content of accrual and cash ratios for prediction and evaluation of the financial performance of business entities by data mining models. in align with research...

The purpose of this study was to find out that the presentation financial reports at BLUD Cidadap Health Center is in accordance with Accrual-Based Government Accounting Standards which refer Regulation Number 71 2010 concerning and Permendagri 79 2018 Regional Public Service Agencies. research method used a qualitative descriptive approach by comparing theory practice presenting reports, data ...

This paper introduces a new employee option plan for lowand mid-level employees. The option plan is a possibility for the employee to exercise an accrual account at any time before maturity contingent on the stock price being above a strike level. The option is American in nature and is a combination of an accrual account and a digital option with a strike price. The optimal stopping problem as...

The serotonin molecule has some remarkable properties. It is synthesized by two different genes at two different sites, and, surprisingly, plays antagonistic functions on bone mass accrual at these two sites. When produced peripherally, serotonin acts as a hormone to inhibit bone formation. In contrast, when produced in the brain, serotonin acts as a neurotransmitter to exert a positive and dom...

Argumentation frameworks have proven to be a successful approach to formalizing commonsense reasoning. Recently, some argumentation frameworks have been extended to deal with possibilistic uncertainty, notably Possibilistic Defeasible Logic Programming (P-DeLP). At the same time, modelling argument accrual has gained attention from the argumentation community. Even though some preliminary forma...