{"id":"https://openalex.org/W2977968488","doi":"https://doi.org/10.37476/akmen.v14i2.18","title":"REFORMASI AKUNTANSI : MENGAPA ACCRUAL BASIS LEBIH BAIK ?","display_name":"REFORMASI AKUNTANSI : MENGAPA ACCRUAL BASIS LEBIH BAIK ?","publication_year":2017,"publication_date":"2017-06-30","ids":{"openalex":"https://openalex.org/W2977968488","doi":"https://doi.org/10.37476/akmen.v14i2.18","mag":"2977968488"},"language":"id","primary_location":{"id":"mag:2977968488","doi":"https://doi.org/10.37476/akmen.v14i2.18","is_oa":true,"landing_page_url":"https://e-jurnal.nobel.ac.id/index.php/akmen/article/download/18/19","pdf_url":null,"source":{"id":"https://openalex.org/S4306501268","display_name":"AkMen JURNAL ILMIAH","issn_l":"1829-8524","issn":["1829-8524","2621-4377"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"AkMen JURNAL ILMIAH","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://e-jurnal.nobel.ac.id/index.php/akmen/article/download/18/19","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5031694746","display_name":"Riza Praditha","orcid":"https://orcid.org/0000-0001-9830-7585","observed_orcids":["https://orcid.org/0000-0001-9830-7585"]},"institutions":[{"id":"https://openalex.org/I4405274420","display_name":"Institut Teknologi dan Bisnis Nobel Indonesia","ror":"https://ror.org/01pef8z83","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405274420"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Riza Praditha","raw_affiliation_strings":["STIE Nobel Indonesia"],"raw_orcid":"https://orcid.org/0000-0001-9830-7585","affiliations":[{"raw_affiliation_string":"STIE Nobel Indonesia","institution_ids":["https://openalex.org/I4405274420"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5101853538","display_name":"Kartini Kartini","orcid":"https://orcid.org/0000-0002-7403-3628","observed_orcids":["https://orcid.org/0000-0002-7403-3628","https://orcid.org/0009-0004-9030-8291"]},"institutions":[{"id":"https://openalex.org/I4405274420","display_name":"Institut Teknologi dan Bisnis Nobel Indonesia","ror":"https://ror.org/01pef8z83","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405274420"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Kartini Kartini","raw_affiliation_strings":["STIE Nobel Indonesia"],"raw_orcid":"https://orcid.org/0000-0002-7403-3628","affiliations":[{"raw_affiliation_string":"STIE Nobel Indonesia","institution_ids":["https://openalex.org/I4405274420"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5002297180","display_name":"Henni Mande","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405274420","display_name":"Institut Teknologi dan Bisnis Nobel Indonesia","ror":"https://ror.org/01pef8z83","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405274420"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Henni Mande","raw_affiliation_strings":["STIE Nobel Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"STIE Nobel Indonesia","institution_ids":["https://openalex.org/I4405274420"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4405274420"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":2,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":93,"max":95},"biblio":{"volume":"14","issue":"2","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":0.801800012588501,"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":0.801800012588501,"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/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.1485999971628189,"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":0.026200000196695328,"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/accounting-reform","display_name":"accounting reform","score":0.7870000004768372},{"id":"https://openalex.org/keywords/accrual-accounting","display_name":"accrual accounting","score":0.8840000033378601},{"id":"https://openalex.org/keywords/cash-basis-accounting","display_name":"cash basis accounting","score":1.0},{"id":"https://openalex.org/keywords/public-sector-accounting","display_name":"public sector accounting","score":0.8659999966621399},{"id":"https://openalex.org/keywords/financial-reporting-transparency","display_name":"financial reporting transparency","score":0.7900000214576721},{"id":"https://openalex.org/keywords/accountability","display_name":"accountability","score":0.8790000081062317},{"id":"https://openalex.org/keywords/fraud-prevention","display_name":"fraud prevention","score":0.8600000143051147},{"id":"https://openalex.org/keywords/public-sector-organizations","display_name":"public sector organizations","score":0.5289999842643738}],"concepts":[{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.8844181299209595},{"id":"https://openalex.org/C12426560","wikidata":"https://www.wikidata.org/wiki/Q189569","display_name":"Basis (linear algebra)","level":2,"score":0.7781088352203369},{"id":"https://openalex.org/C2778083465","wikidata":"https://www.wikidata.org/wiki/Q693464","display_name":"Cash","level":2,"score":0.6982386112213135},{"id":"https://openalex.org/C144929662","wikidata":"https://www.wikidata.org/wiki/Q750178","display_name":"Basis point","level":3,"score":0.4814578890800476},{"id":"https://openalex.org/C177235770","wikidata":"https://www.wikidata.org/wiki/Q2146785","display_name":"Revenue recognition","level":4,"score":0.4738196134567261},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4335169792175293},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4242261052131653},{"id":"https://openalex.org/C97366136","wikidata":"https://www.wikidata.org/wiki/Q460184","display_name":"Cash flow statement","level":3,"score":0.41698071360588074},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.22584784030914307},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.22084876894950867},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.19681474566459656},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.1394929587841034},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.0},{"id":"https://openalex.org/C175025494","wikidata":"https://www.wikidata.org/wiki/Q179179","display_name":"Interest rate","level":2,"score":0.0},{"id":"https://openalex.org/C2524010","wikidata":"https://www.wikidata.org/wiki/Q8087","display_name":"Geometry","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2977968488","doi":"https://doi.org/10.37476/akmen.v14i2.18","is_oa":true,"landing_page_url":"https://e-jurnal.nobel.ac.id/index.php/akmen/article/download/18/19","pdf_url":null,"source":{"id":"https://openalex.org/S4306501268","display_name":"AkMen JURNAL ILMIAH","issn_l":"1829-8524","issn":["1829-8524","2621-4377"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"AkMen JURNAL ILMIAH","raw_type":null}],"best_oa_location":{"id":"mag:2977968488","doi":"https://doi.org/10.37476/akmen.v14i2.18","is_oa":true,"landing_page_url":"https://e-jurnal.nobel.ac.id/index.php/akmen/article/download/18/19","pdf_url":null,"source":{"id":"https://openalex.org/S4306501268","display_name":"AkMen JURNAL ILMIAH","issn_l":"1829-8524","issn":["1829-8524","2621-4377"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"AkMen JURNAL ILMIAH","raw_type":null},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3166199418","https://openalex.org/W2936173150","https://openalex.org/W3090790757","https://openalex.org/W2350608959","https://openalex.org/W2365970196","https://openalex.org/W4412541410","https://openalex.org/W2393455075","https://openalex.org/W2486598637","https://openalex.org/W2270595436","https://openalex.org/W2188849191"],"abstract_inverted_index":{"The":[0,58],"purpose":[1],"of":[2,15,27,64,75],"writing":[3],"this":[4],"article":[5],"is":[6,23,42,49,80,86],"to":[7,31,68,88,99,104],"explore":[8],"and":[9,18,21,38,92],"understand":[10],"more":[11,82,90],"deeply":[12],"what":[13,22],"kind":[14],"Accrual":[16,32,40,69,78],"Basis":[17,20,29,33,41,65,70,79,101],"Cash":[19,28,45,66,100],"behind":[24],"the":[25,62,73,106],"change":[26],"method":[30],"on":[34,95],"public":[35],"sector":[36],"organization":[37],"why":[39],"better":[43],"than":[44],"Basis.":[46],"This":[47],"paper":[48],"a":[50],"literature":[51],"study":[52],"using":[53],"Qualitative":[54],"Descriptive":[55],"Comparative":[56],"method.":[57],"results":[59],"found":[60],"that":[61],"existence":[63],"changes":[67],"backed":[71],"by":[72],"condition":[74],"accounting":[76],"information.":[77],"considered":[81],"multiply":[83],"because":[84],"it":[85],"able":[87],"present":[89],"transparent":[91],"accountable":[93],"information":[94],"financial":[96],"statements":[97],"compared":[98],"so":[102],"as":[103],"reduce":[105],"potential":[107],"for":[108],"fraud.":[109]},"counts_by_year":[{"year":2021,"cited_by_count":2}],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2019-10-10T00:00:00"}
