{"id":"https://openalex.org/W2562229166","doi":null,"title":"AKUNTANSI KEUANGAN MENENGAH Berbasis PSAK","display_name":"AKUNTANSI KEUANGAN MENENGAH Berbasis PSAK","publication_year":2016,"publication_date":"2016-01-01","ids":{"openalex":"https://openalex.org/W2562229166","mag":"2562229166"},"language":"id","primary_location":{"id":"pmh:oai:katalog.pustaka.unand.ac.id:slims-115434","doi":null,"is_oa":false,"landing_page_url":"http://katalog.pustaka.unand.ac.id//index.php?p=show_detail&id=115434","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":"https://openalex.org/A5102865274","display_name":"Dwi Martani","orcid":"https://orcid.org/0000-0001-9977-2147","observed_orcids":["https://orcid.org/0000-0001-9977-2147","https://orcid.org/0000-0001-7616-996X"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Dwi Martani","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-9977-2147","affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5042911977","display_name":"Sylvia Veronica Siregar","orcid":"https://orcid.org/0000-0001-7729-2249","observed_orcids":["https://orcid.org/0000-0001-7729-2249"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Sylvia Veronica Siregar","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-7729-2249","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":49.9874,"has_fulltext":false,"cited_by_count":255,"citation_normalized_percentile":{"value":0.99773996,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.8062000274658203,"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"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.8062000274658203,"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/T13509","display_name":"Accounting and Financial Management","score":0.14820000529289246,"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/T12378","display_name":"Accounting Education and Careers","score":0.01600000075995922,"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/financial-accounting","display_name":"financial accounting","score":0.8619999885559082},{"id":"https://openalex.org/keywords/psak","display_name":"PSAK","score":0.8500000238418579},{"id":"https://openalex.org/keywords/indonesian-accounting-standards","display_name":"Indonesian Accounting Standards","score":0.753000020980835},{"id":"https://openalex.org/keywords/financial-statement-preparation","display_name":"financial statement preparation","score":0.7229999899864197},{"id":"https://openalex.org/keywords/financial-statement-analysis","display_name":"financial statement analysis","score":0.7099999785423279},{"id":"https://openalex.org/keywords/auditing","display_name":"auditing","score":0.6620000004768372}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.5852277874946594},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.4700559377670288},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.14081507921218872}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:katalog.pustaka.unand.ac.id:slims-115434","doi":null,"is_oa":false,"landing_page_url":"http://katalog.pustaka.unand.ac.id//index.php?p=show_detail&id=115434","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:2562229166","doi":null,"is_oa":false,"landing_page_url":"http://library.upnvj.ac.id/index.php?p=show_detail&id=21532&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":[{"display_name":"Quality education","id":"https://metadata.un.org/sdg/4","score":0.4156000018119812}],"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/W2767538480","https://openalex.org/W2984304005","https://openalex.org/W2402553670","https://openalex.org/W3203826786","https://openalex.org/W2990195700","https://openalex.org/W2785088765","https://openalex.org/W2615149104","https://openalex.org/W2747144287","https://openalex.org/W3017352070","https://openalex.org/W7132683025"],"abstract_inverted_index":{"Buku":[0],"ini":[1,27],"diharapkan":[2],"dapat":[3],"memberikan":[4],"pemahaman":[5],"yang":[6,15,32,54],"mendalam":[7],"kepada":[8],"mahasiswa":[9],"atas":[10],"konsep":[11],"dan":[12,46],"penerapan":[13],"PSAK":[14],"diperlukan":[16],"dalam":[17,42],"mengaplikasikan":[18],"akuntansi":[19,57],"keuangan":[20,58],"ke":[21],"dunia":[22],"praktik.":[23],"Selain":[24],"itu,":[25],"buku":[26,67,70],"juga":[28],"bermanfaat":[29],"bagi":[30],"pihak":[31],"sedang":[33],"mempersiapkan":[34],"ujian":[35],"profesi":[36],"akuntan":[37],"publik;":[38],"praktisi":[39],"sebagai":[40,59,66],"referensi":[41,60],"melakukan":[43],"analisis,":[44],"audit,":[45],"penyusunan":[47],"laporan":[48],"keuangan;":[49],"maupun":[50,69],"akademisi,":[51],"khususnya":[52],"pengajar":[53],"terkait":[55],"dengan":[56],"penting":[61],"dalarn":[62],"proses":[63],"pengajaran":[64],"baik":[65],"wajib":[68],"pendukung.":[71]},"counts_by_year":[{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":26},{"year":2023,"cited_by_count":43},{"year":2022,"cited_by_count":62},{"year":2021,"cited_by_count":47},{"year":2020,"cited_by_count":30},{"year":2019,"cited_by_count":16},{"year":2018,"cited_by_count":13},{"year":2017,"cited_by_count":7},{"year":2016,"cited_by_count":5},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2017-01-06T00:00:00"}