{"id":"https://openalex.org/W2397985686","doi":null,"title":"Akuntansi Sektor Publik","display_name":"Akuntansi Sektor Publik","publication_year":2002,"publication_date":"2002-01-01","ids":{"openalex":"https://openalex.org/W2397985686","mag":"2397985686"},"language":"id","primary_location":{"id":"pmh:oai:katalog.pustaka.unand.ac.id:slims-12067","doi":null,"is_oa":false,"landing_page_url":"http://katalog.pustaka.unand.ac.id//index.php?p=show_detail&id=12067","pdf_url":null,"source":{"id":"https://openalex.org/S4377196922","display_name":"Andalas University Repository (Andalas University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I55892964","host_organization_name":"Andalas University","host_organization_lineage":["https://openalex.org/I55892964"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":null},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Mardiasmo","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Mardiasmo","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":231,"citation_normalized_percentile":{"value":0.43950121,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":97,"max":100},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.8672000169754028,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.8672000169754028,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.03310000151395798,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.030700000002980232,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/public-sector-accounting","display_name":"public sector accounting","score":0.996999979019165},{"id":"https://openalex.org/keywords/management-accounting","display_name":"management accounting","score":0.7839999794960022},{"id":"https://openalex.org/keywords/management-control-systems","display_name":"management control systems","score":0.9750000238418579},{"id":"https://openalex.org/keywords/strategic-planning","display_name":"strategic planning","score":0.8270000219345093},{"id":"https://openalex.org/keywords/public-budgeting","display_name":"public budgeting","score":0.843999981880188},{"id":"https://openalex.org/keywords/public-investment-evaluation","display_name":"public investment appraisal","score":0.7250000238418579},{"id":"https://openalex.org/keywords/public-service-pricing","display_name":"public service pricing","score":0.9139999747276306},{"id":"https://openalex.org/keywords/public-sector-performance-evaluation","display_name":"public sector performance evaluation","score":0.8709999918937683},{"id":"https://openalex.org/keywords/budgetary-accounting","display_name":"budget accounting","score":0.8989999890327454},{"id":"https://openalex.org/keywords/fund-accounting","display_name":"fund accounting","score":0.9760000109672546},{"id":"https://openalex.org/keywords/cash-basis-accounting","display_name":"cash basis accounting","score":0.9879999756813049},{"id":"https://openalex.org/keywords/accrual-accounting","display_name":"accrual accounting","score":0.9929999709129333},{"id":"https://openalex.org/keywords/public-sector-financial-statements","display_name":"public sector accounts","score":0.8579999804496765},{"id":"https://openalex.org/keywords/public-sector-auditing","display_name":"public sector auditing","score":0.9459999799728394}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4909213185310364},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.3928585350513458}],"mesh":[],"locations_count":6,"locations":[{"id":"pmh:oai:katalog.pustaka.unand.ac.id:slims-12067","doi":null,"is_oa":false,"landing_page_url":"http://katalog.pustaka.unand.ac.id//index.php?p=show_detail&id=12067","pdf_url":null,"source":{"id":"https://openalex.org/S4377196922","display_name":"Andalas University Repository (Andalas University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I55892964","host_organization_name":"Andalas University","host_organization_lineage":["https://openalex.org/I55892964"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":null},{"id":"pmh:oai:katalog.pustaka.unand.ac.id:slims-13043","doi":null,"is_oa":false,"landing_page_url":"http://katalog.pustaka.unand.ac.id//index.php?p=show_detail&id=13043","pdf_url":null,"source":{"id":"https://openalex.org/S4377196922","display_name":"Andalas University Repository (Andalas University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I55892964","host_organization_name":"Andalas University","host_organization_lineage":["https://openalex.org/I55892964"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":null},{"id":"pmh:oai:katalog.pustaka.unand.ac.id:slims-13923","doi":null,"is_oa":false,"landing_page_url":"http://katalog.pustaka.unand.ac.id//index.php?p=show_detail&id=13923","pdf_url":null,"source":{"id":"https://openalex.org/S4377196922","display_name":"Andalas University Repository (Andalas University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I55892964","host_organization_name":"Andalas University","host_organization_lineage":["https://openalex.org/I55892964"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":null},{"id":"pmh:oai:katalog.pustaka.unand.ac.id:slims-9002","doi":null,"is_oa":false,"landing_page_url":"http://katalog.pustaka.unand.ac.id//index.php?p=show_detail&id=9002","pdf_url":null,"source":{"id":"https://openalex.org/S4377196922","display_name":"Andalas University Repository (Andalas University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I55892964","host_organization_name":"Andalas University","host_organization_lineage":["https://openalex.org/I55892964"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":null},{"id":"mag:2397985686","doi":null,"is_oa":false,"landing_page_url":"http://digilib-ekonomi.stkip-pgri-sumbar.ac.id/index.php?p=show_detail&id=992","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},{"id":"mag:2608594351","doi":null,"is_oa":false,"landing_page_url":"http://library.upnvj.ac.id/index.php?p=show_detail&id=19524&keywords=","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2936506251","https://openalex.org/W1827691733","https://openalex.org/W7132180633","https://openalex.org/W7132570496","https://openalex.org/W2925080204","https://openalex.org/W7169703465","https://openalex.org/W2401255531","https://openalex.org/W7132037179","https://openalex.org/W2295552814","https://openalex.org/W7132451014"],"abstract_inverted_index":{"Buku":[0],"ini":[1],"membahas:\r\n-":[2],"Peran":[3],"akuntansi":[4,42,47,49,51,53,56],"manajemen":[5,9],"dan":[6,21,36,55,65],"sistem":[7],"pengendalian":[8],"sektor":[10,19,24,30,39,44,62,68],"publik,":[11,20,25,31,35,45],"konsep":[12,17],"perumusan":[13],"strategi,":[14],"Strategic":[15],"planning,":[16],"anggaran":[18,23],"jenis-jenis":[22],"teknik":[26],"penilaian":[27,37],"investasi":[28],"di":[29],"penentuan":[32],"harga":[33],"pelayanan":[34],"kinerja":[38],"publik.\r\n-":[40,63],"Teknik-teknik":[41],"keuangan":[43,60],"yaitu":[46],"anggaran,":[48],"komitmen,":[50],"dana,":[52],"kas,":[54],"akrual":[57],"serta":[58],"laporan":[59],"organisasi":[61],"Konsep":[64],"proses":[66],"auditing":[67],"publik":[69]},"counts_by_year":[{"year":2023,"cited_by_count":8},{"year":2022,"cited_by_count":5},{"year":2021,"cited_by_count":29},{"year":2020,"cited_by_count":33},{"year":2019,"cited_by_count":22},{"year":2018,"cited_by_count":12},{"year":2017,"cited_by_count":13},{"year":2016,"cited_by_count":20},{"year":2015,"cited_by_count":27},{"year":2014,"cited_by_count":25},{"year":2013,"cited_by_count":17},{"year":2012,"cited_by_count":10}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}