{"id":"https://openalex.org/W4408969017","doi":"https://doi.org/10.62194/9eehhg05","title":"Penerapan Sistem Akuntansi Atas Realisasi Biaya Perjalanan Dinas Dewan Perwakilan Rakyat Daerah Provinsi Sumatera Barat","display_name":"Penerapan Sistem Akuntansi Atas Realisasi Biaya Perjalanan Dinas Dewan Perwakilan Rakyat Daerah Provinsi Sumatera Barat","publication_year":2025,"publication_date":"2025-03-29","ids":{"openalex":"https://openalex.org/W4408969017","doi":"https://doi.org/10.62194/9eehhg05"},"language":"id","primary_location":{"id":"doi:10.62194/9eehhg05","doi":"https://doi.org/10.62194/9eehhg05","is_oa":true,"landing_page_url":"https://doi.org/10.62194/9eehhg05","pdf_url":"https://journal.aaipadang.com/jrapa/article/download/62/58","source":{"id":"https://openalex.org/S4390963287","display_name":"Jurnal Riset Akuntansi Perpajakan dan Auditing","issn_l":"2988-6473","issn":["2988-6473","2988-6503"],"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":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Riset Akuntansi, Perpajakan dan Auditing","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journal.aaipadang.com/jrapa/article/download/62/58","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5008494456","display_name":"Reka Septiani","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405275749","display_name":"Akademi Akuntansi Indonesia","ror":"https://ror.org/047gcy789","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405275749"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Reka Septiani","raw_affiliation_strings":["Akademi Akuntansi Indonesia Padang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Akademi Akuntansi Indonesia Padang","institution_ids":["https://openalex.org/I4405275749"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5084986138","display_name":"Yessi Rinanda","orcid":"https://orcid.org/0000-0002-9570-5083","observed_orcids":["https://orcid.org/0000-0002-9570-5083"]},"institutions":[{"id":"https://openalex.org/I4405275749","display_name":"Akademi Akuntansi Indonesia","ror":"https://ror.org/047gcy789","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405275749"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Yessi Rinanda","raw_affiliation_strings":["Akademi Akuntansi Indonesia Padang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Akademi Akuntansi Indonesia Padang","institution_ids":["https://openalex.org/I4405275749"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4405275749"],"apc_list":null,"apc_paid":null,"fwci":0.6412,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.65897769,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":91,"max":95},"biblio":{"volume":"2","issue":"3","first_page":"106","last_page":"117"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.8184000253677368,"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":0.8184000253677368,"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":0.08910000324249268,"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/T12687","display_name":"Public Administration in Developing Nations","score":0.022600000724196434,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/regional-legislative-council","display_name":"regional legislative council","score":0.8050000071525574},{"id":"https://openalex.org/keywords/public-sector-accounting","display_name":"public sector accounting","score":0.46799999475479126}],"concepts":[{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.4593096375465393},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.34606075286865234},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.332461953163147},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.21115270256996155}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.62194/9eehhg05","doi":"https://doi.org/10.62194/9eehhg05","is_oa":true,"landing_page_url":"https://doi.org/10.62194/9eehhg05","pdf_url":"https://journal.aaipadang.com/jrapa/article/download/62/58","source":{"id":"https://openalex.org/S4390963287","display_name":"Jurnal Riset Akuntansi Perpajakan dan Auditing","issn_l":"2988-6473","issn":["2988-6473","2988-6503"],"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":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Riset Akuntansi, Perpajakan dan Auditing","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.62194/9eehhg05","doi":"https://doi.org/10.62194/9eehhg05","is_oa":true,"landing_page_url":"https://doi.org/10.62194/9eehhg05","pdf_url":"https://journal.aaipadang.com/jrapa/article/download/62/58","source":{"id":"https://openalex.org/S4390963287","display_name":"Jurnal Riset Akuntansi Perpajakan dan Auditing","issn_l":"2988-6473","issn":["2988-6473","2988-6503"],"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":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Riset Akuntansi, Perpajakan dan Auditing","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4408969017.pdf","grobid_xml":"https://content.openalex.org/works/W4408969017.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7014407586","https://openalex.org/W4413367016","https://openalex.org/W7216550873","https://openalex.org/W4317209501","https://openalex.org/W6983364494","https://openalex.org/W2724588144","https://openalex.org/W4409619743","https://openalex.org/W4390712472","https://openalex.org/W7220870543","https://openalex.org/W7204744399"],"abstract_inverted_index":{"Penelitian":[0],"ini":[1,28,60],"dilaksanakan":[2,67],"di":[3],"Dewan":[4,43],"Perwakilan":[5,44],"Rakyat":[6,45],"Daerah":[7,46],"Provinsi":[8],"Sumatera":[9,47],"Barat,":[10,48],"yang":[11,21,40,55,70,76],"akan":[12,29],"membahas":[13],"tentang":[14],"realisasi":[15,64],"biaya":[16,33,52,65],"perjalanan":[17,34,53,74],"dinas.":[18],"Metode":[19],"penelitian":[20,27,59],"digunakan":[22],"adalah":[23],"metode":[24],"kualitatif.":[25],"Dari":[26,58],"didapatkan":[30,61],"informasi":[31],"apakah":[32],"dinas":[35,54,75],"telah":[36],"sesuai":[37,68],"dengan":[38,72],"kegiatan":[39,73],"dilakukan":[41],"oleh":[42],"bagaimana":[49],"penerapan":[50],"sistem":[51],"sudsh":[56],"dilakukan.":[57,77],"hasil":[62],"bahwa":[63],"sudah":[66],"aturan":[69],"ada":[71]},"counts_by_year":[{"year":2026,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2025-03-30T00:00:00"}
