{"id":"https://openalex.org/W2529683027","doi":"https://doi.org/10.21512/tw.v16i2.1567","title":"The Key Success and Strategic Role of Accrual Based Accounting Implementation","display_name":"The Key Success and Strategic Role of Accrual Based Accounting Implementation","publication_year":2015,"publication_date":"2015-09-30","ids":{"openalex":"https://openalex.org/W2529683027","doi":"https://doi.org/10.21512/tw.v16i2.1567","mag":"2529683027"},"language":"en","primary_location":{"id":"doi:10.21512/tw.v16i2.1567","doi":"https://doi.org/10.21512/tw.v16i2.1567","is_oa":true,"landing_page_url":"https://doi.org/10.21512/tw.v16i2.1567","pdf_url":"https://journal.binus.ac.id/index.php/winners/article/download/1567/1376","source":{"id":"https://openalex.org/S2764460010","display_name":"The Winners","issn_l":"1412-1212","issn":["1412-1212","2541-2388"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310314957","host_organization_name":"Bina Nusantara University","host_organization_lineage":["https://openalex.org/P4310314957"],"host_organization_lineage_names":["Bina Nusantara University"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal The Winners","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://journal.binus.ac.id/index.php/winners/article/download/1567/1376","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5085540194","display_name":"Surepno Surepno","orcid":"https://orcid.org/0009-0008-7025-0669","observed_orcids":["https://orcid.org/0009-0008-7025-0669"]},"institutions":[{"id":"https://openalex.org/I11855966","display_name":"Diponegoro University","ror":"https://ror.org/056bjta22","country_code":"ID","type":"education","lineage":["https://openalex.org/I11855966"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Surepno Surepno","raw_affiliation_strings":["Universitas Diponegoro"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Diponegoro","institution_ids":["https://openalex.org/I11855966"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5085540194"],"corresponding_institution_ids":["https://openalex.org/I11855966"],"apc_list":{"value":1000000,"currency":"IDR","value_usd":65},"apc_paid":{"value":1000000,"currency":"IDR","value_usd":65},"fwci":0.7239,"has_fulltext":true,"cited_by_count":9,"citation_normalized_percentile":{"value":0.85180883,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"16","issue":"2","first_page":"142","last_page":"151"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.9253000020980835,"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":0.9253000020980835,"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/T13285","display_name":"Local Governance and Development","score":0.02160000056028366,"subfield":{"id":"https://openalex.org/subfields/3305","display_name":"Geography, Planning and Development"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.013500000350177288,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/accrual-accounting","display_name":"accrual accounting","score":0.9210000038146973},{"id":"https://openalex.org/keywords/local-government-financial-statements","display_name":"local government financial statements","score":0.7509999871253967},{"id":"https://openalex.org/keywords/public-sector-financial-reporting","display_name":"government financial reporting","score":0.5649999976158142},{"id":"https://openalex.org/keywords/transparency","display_name":"transparency","score":0.7110000252723694},{"id":"https://openalex.org/keywords/accountability","display_name":"accountability","score":0.9869999885559082},{"id":"https://openalex.org/keywords/management-commitment","display_name":"management commitment","score":0.7269999980926514},{"id":"https://openalex.org/keywords/regulatory-developments","display_name":"regulatory developments","score":0.9649999737739563},{"id":"https://openalex.org/keywords/information-systems-development","display_name":"information system development","score":0.9169999957084656},{"id":"https://openalex.org/keywords/human-resource-development","display_name":"human resource development","score":0.9990000128746033},{"id":"https://openalex.org/keywords/public-sector-accounting","display_name":"public sector accounting","score":0.6000000238418579}],"concepts":[{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.9443103075027466},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7348576784133911},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.7041428089141846},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6963639855384827},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.6903246641159058},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.5704559087753296},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.5551267266273499},{"id":"https://openalex.org/C76178495","wikidata":"https://www.wikidata.org/wiki/Q4808784","display_name":"Asset (computer security)","level":2,"score":0.44620412588119507},{"id":"https://openalex.org/C2778719706","wikidata":"https://www.wikidata.org/wiki/Q6501447","display_name":"Local government","level":2,"score":0.427068829536438},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.4170157313346863},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.08730146288871765},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.0},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.21512/tw.v16i2.1567","doi":"https://doi.org/10.21512/tw.v16i2.1567","is_oa":true,"landing_page_url":"https://doi.org/10.21512/tw.v16i2.1567","pdf_url":"https://journal.binus.ac.id/index.php/winners/article/download/1567/1376","source":{"id":"https://openalex.org/S2764460010","display_name":"The Winners","issn_l":"1412-1212","issn":["1412-1212","2541-2388"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310314957","host_organization_name":"Bina Nusantara University","host_organization_lineage":["https://openalex.org/P4310314957"],"host_organization_lineage_names":["Bina Nusantara University"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal The Winners","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:74bc4e2de6634cb5a44555c5b3aae304","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/74bc4e2de6634cb5a44555c5b3aae304","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Journal the Winners, Vol 16, Iss 2 (2015)","raw_type":"article"},{"id":"pmh:oai:ojs.journal.binus.ac.id:article/1567","doi":null,"is_oa":true,"landing_page_url":"http://journal.binus.ac.id/index.php/winners/article/view/1567","pdf_url":null,"source":{"id":"https://openalex.org/S4306401506","display_name":"The Winner (Bina Nusantara University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I166073570","host_organization_name":"Binus University","host_organization_lineage":["https://openalex.org/I166073570"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"The Winners; Vol 16, No 2 (2015): The Winners Vol. 16 No. 2 2015; 142-151","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.21512/tw.v16i2.1567","doi":"https://doi.org/10.21512/tw.v16i2.1567","is_oa":true,"landing_page_url":"https://doi.org/10.21512/tw.v16i2.1567","pdf_url":"https://journal.binus.ac.id/index.php/winners/article/download/1567/1376","source":{"id":"https://openalex.org/S2764460010","display_name":"The Winners","issn_l":"1412-1212","issn":["1412-1212","2541-2388"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310314957","host_organization_name":"Bina Nusantara University","host_organization_lineage":["https://openalex.org/P4310314957"],"host_organization_lineage_names":["Bina Nusantara University"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal The Winners","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.7297000288963318}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2529683027.pdf","grobid_xml":"https://content.openalex.org/works/W2529683027.grobid-xml"},"referenced_works_count":10,"referenced_works":["https://openalex.org/W134438794","https://openalex.org/W2025401863","https://openalex.org/W2093589594","https://openalex.org/W2109006689","https://openalex.org/W2120163364","https://openalex.org/W2591550268","https://openalex.org/W2603864343","https://openalex.org/W2810832977","https://openalex.org/W2999803656","https://openalex.org/W4240474896"],"related_works":["https://openalex.org/W1762577959","https://openalex.org/W2203598372","https://openalex.org/W3213861093","https://openalex.org/W2145756107","https://openalex.org/W4230748691","https://openalex.org/W7216856299","https://openalex.org/W2942538897","https://openalex.org/W2092989055","https://openalex.org/W2610282212","https://openalex.org/W2799303039"],"abstract_inverted_index":{"Central":[0],"Government":[1,54],"policy":[2],"to":[3,13,48,66,91],"adopt":[4],"accrual-based":[5],"accounting":[6,16,40,75,125,157],"system":[7],"providing":[8],"consequences":[9],"for":[10],"local":[11,29],"governments":[12],"apply":[14],"accrual":[15,39,57,74,124,156],"in":[17,31,33,55,76,84,162],"the":[18,25,28,34,50,63,67,70,81,97,111,120,149,152],"financial":[19,168],"statements.":[20],"Empirical":[21],"evidence":[22],"shows":[23,154],"that":[24,119,155],"readiness":[26],"of":[27,36,38,52,69,73,99,109,114,123,151],"government":[30,127],"Indonesia":[32],"process":[35],"implementation":[37,68,122],"is":[41,87,128],"still":[42],"relatively":[43],"low.":[44],"This":[45,59],"study":[46,60,86,95],"aimed":[47],"analyze":[49],"success":[51],"Semarang":[53,106,126],"implementing":[56],"accounting.":[58],"also":[61],"analyzes":[62],"offender's":[64],"response":[65],"strategic":[71,160],"role":[72,161],"transparency":[77,164],"and":[78,101,142,165],"accountability.":[79],"Furthermore,":[80,146],"method":[82],"used":[83],"this":[85],"a":[88,93,159],"qualitative":[89],"approach":[90],"perform":[92],"case":[94],"at":[96],"Department":[98],"Finance":[100],"Asset":[102],"Management":[103],"Area":[104],"(DPKAD)":[105],"by":[107,130],"means":[108],"interviewing":[110],"key":[112],"actors":[113],"implementation.":[115],"The":[116],"results":[117],"showed":[118],"successful":[121],"supported":[129],"four":[131],"main":[132],"strategies,":[133],"namely":[134],"management":[135],"commitment,":[136],"regulatory":[137],"development,":[138],"information":[139],"systems":[140],"development":[141],"human":[143],"resource":[144],"development.":[145],"based":[147],"on":[148],"conclusions":[150],"implementers":[153],"has":[158],"increasing":[163],"accountability":[166],"through":[167],"reporting.":[169]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":2},{"year":2018,"cited_by_count":1}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-10-14T00:00:00"}
