CV Satu Holiday Tour and Travel is a servicencompany engaged in the travel agency. In managing, calculating recording transactions at Holiday, it still done using cash book making financial reports spreadsheet, as well accounting records that company does not fully describe assets, liabilities, equity of company. The purpose thisfresearch to implement system can help manage accrual-based record...

Title: Accrual and drop out in a primary prevention randomised controlled trial: qualitative study.

The purpose of this article is to elaborate the implementation accrual accounting system with rises concept New Public Management (NPM). Cash-based systems have been used by public sector, but existence NPM, some countries begun implement accounting. For reason, discusses process implementing an in several along challenges and approaches for process. A literature review carried out discuss topi...

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 ...

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 ...