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18.278  Articles
1 of 1.829 pages  |  10  records  |  more records»
ABSTRACTIndonesia as a country with dual-banking system applies local accounting standards for conventional and Islamic financial institutions named SAK (Standar Akuntansi Keuangan or Generally Accepted Accounting Standard) which may raise the question of... see more

The objective of this study is to comprehend different practices of accounting and auditing across countries. Although over 120 countries use similar accounting and auditing standards, resulting from converging towards IFRS and ISA respectively, a di... see more

This study aims to describe the reasons of why micro businesses have not implemented accounting standards. We employ non-mainstream method with an interpretive paradigm. Data was collected by in-depth interviews and observations. Main informants of this s... see more

It was recorded that there were 65,000 MSMEs in the city of Bogor which were registered in the MSME Service Office data, which experienced a significant decline in sales during the COVID-19 pandemic. The role of accounting for MSMEs is to assist in financ... see more

This study aims to determine the influence of the implementation of the Islamic Accounting Standards on the Financial Transactions Management at Islamic Banks (Bank Rakyat Indonesia Syariah Tbk) over a 3-year period from 2017-2019. This research method us... see more

The purpose of this study to determine the effect of the application of government accounting standards, internal control systems and the use of information technology on the quality of local government financial reports with organizational commitment as ... see more

This present study analysis the application of legal framework and compliance with accounting standards of the selected mobile telecommunication companies in Bangladesh. In the analysis of the opinions of the respondents, it is evident that the most of th... see more

The objective of this paper is to analyse determinants that influence implementation of accounting standards for Islamic Financial Institutions (IFIs) by examining the history of accounting standards and two different contexts as applied to IFIs in the Un... see more

ABSTRACTIndonesia as a country with dual-banking system applies local accounting standards for conventional and Islamic financial institutions named SAK (Standar Akuntansi Keuangan or Generally Accepted Accounting Standard) which may raise the question of... see more

1 of 1.829 pages  |  10  records  |  more records»