This research aims to analyze and adapt the financial reporting of non-profit entities based on Interpretation Financial Accounting Standards 35 (ISAK 35): concerning Presentation Statements for Non-Profit Oriented Entities. Namely interpretation Statement 1 (PSAK 1): Statements. For other accounting provisions entities, it refers Entities without Public Accountability (SAK ETAP) Sharia (SAS). ...

Inflation is the level of prices increasing at a substantial rate over some time, thus requiring more money each year to buy given amount goods and services. Financial statements are instruments an enterprise that show financial situation outcomes functions. In high inflationary periods, if they reported in monetary unit identicalhyperinflationary economy do not reflect real activity entity. Ma...

SAK EMKM is a financial accounting standard to support the progress of MSMEs in Indonesia compiling reports. It also make easier for MSME actors get access funding from institutions, but many have difficulty The applicable standards can affect application such as socialization EMKM, perception actors, and understanding accounting. population this study was Micro,Small Medium Enterprises (MSMEs)...

This study aimed to determine the impact of non-financial characteristics on effectiveness local government performance by using accrual-based accounting system. Data were collected from audit result report (LHP) provincial, regency, city and regional financial statements (LKPD) in Central Java for 2016-2019 fiscal year, which compiled based standards statement (PSAP). The results showed that c...

This paper explores the relationship between the institutional arrangements for setting financial accounting standards in the United States of America (U.S.) and the International Accounting Standards Board (IASB) with a view to exploring the likelihood that the U.S. will adopt IASB standards in place of its own. Our paper highlights the role of nationalistic and political influences on interna...