{"id":"https://openalex.org/W3035670586","doi":"https://doi.org/10.1007/978-3-030-50454-0_44","title":"A Model for Strengthening the Quality of Local Government Financial Statements","display_name":"A Model for Strengthening the Quality of Local Government Financial Statements","publication_year":2020,"publication_date":"2020-06-10","ids":{"openalex":"https://openalex.org/W3035670586","doi":"https://doi.org/10.1007/978-3-030-50454-0_44","mag":"3035670586"},"language":"en","primary_location":{"id":"doi:10.1007/978-3-030-50454-0_44","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-030-50454-0_44","pdf_url":null,"source":{"id":"https://openalex.org/S2764905038","display_name":"Advances in intelligent systems and computing","issn_l":"2194-5357","issn":["2194-5357","2194-5365"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Advances in Intelligent Systems and Computing","raw_type":"book-chapter"},"type":"book-chapter","indexed_in":["crossref"],"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/A5007000137","display_name":"Khoirul Fuad","orcid":"https://orcid.org/0000-0003-0247-7155"},"institutions":[{"id":"https://openalex.org/I4210108557","display_name":"Sultan Agung Islamic University","ror":"https://ror.org/015hejj83","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210108557"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Khoirul Fuad","raw_affiliation_strings":["Department of Accounting, Faculty of Economics, Universitas Islam Sultan Agung, Jalan Raya Kaligawe KM 4, Semarang, Indonesia"],"affiliations":[{"raw_affiliation_string":"Department of Accounting, Faculty of Economics, Universitas Islam Sultan Agung, Jalan Raya Kaligawe KM 4, Semarang, Indonesia","institution_ids":["https://openalex.org/I4210108557"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5073698114","display_name":"Winarsih Winarsih","orcid":null},"institutions":[{"id":"https://openalex.org/I4210108557","display_name":"Sultan Agung Islamic University","ror":"https://ror.org/015hejj83","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210108557"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Winarsih","raw_affiliation_strings":["Department of Accounting, Faculty of Economics, Universitas Islam Sultan Agung, Jalan Raya Kaligawe KM 4, Semarang, Indonesia"],"affiliations":[{"raw_affiliation_string":"Department of Accounting, Faculty of Economics, Universitas Islam Sultan Agung, Jalan Raya Kaligawe KM 4, Semarang, Indonesia","institution_ids":["https://openalex.org/I4210108557"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5052819509","display_name":"Khoirin Nisa","orcid":null},"institutions":[{"id":"https://openalex.org/I4210108557","display_name":"Sultan Agung Islamic University","ror":"https://ror.org/015hejj83","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210108557"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Khoirin Nisa","raw_affiliation_strings":["Department of Accounting, Faculty of Economics, Universitas Islam Sultan Agung, Jalan Raya Kaligawe KM 4, Semarang, Indonesia"],"affiliations":[{"raw_affiliation_string":"Department of Accounting, Faculty of Economics, Universitas Islam Sultan Agung, Jalan Raya Kaligawe KM 4, Semarang, Indonesia","institution_ids":["https://openalex.org/I4210108557"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5007000137"],"corresponding_institution_ids":["https://openalex.org/I4210108557"],"apc_list":null,"apc_paid":null,"fwci":0.7061,"has_fulltext":false,"cited_by_count":2,"citation_normalized_percentile":{"value":0.72984055,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":95},"biblio":{"volume":null,"issue":null,"first_page":"435","last_page":"443"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11719","display_name":"Data Quality and Management","score":0.9542999863624573,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11719","display_name":"Data Quality and Management","score":0.9542999863624573,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.7534880638122559},{"id":"https://openalex.org/keywords/accounting-information-system","display_name":"Accounting information system","score":0.7056485414505005},{"id":"https://openalex.org/keywords/financial-accounting","display_name":"Financial accounting","score":0.6856200098991394},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.6558164358139038},{"id":"https://openalex.org/keywords/quality","display_name":"Quality (philosophy)","score":0.5975005626678467},{"id":"https://openalex.org/keywords/accounting-management","display_name":"Accounting management","score":0.5756334066390991},{"id":"https://openalex.org/keywords/government","display_name":"Government (linguistics)","score":0.5752208232879639},{"id":"https://openalex.org/keywords/autonomy","display_name":"Autonomy","score":0.5556245446205139},{"id":"https://openalex.org/keywords/control","display_name":"Control (management)","score":0.535315752029419},{"id":"https://openalex.org/keywords/local-government","display_name":"Local government","score":0.5210106372833252},{"id":"https://openalex.org/keywords/accounting-standard","display_name":"Accounting standard","score":0.48199501633644104},{"id":"https://openalex.org/keywords/management-accounting","display_name":"Management accounting","score":0.4285507798194885},{"id":"https://openalex.org/keywords/finance","display_name":"Finance","score":0.3808034658432007},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.15891975164413452},{"id":"https://openalex.org/keywords/political-science","display_name":"Political science","score":0.13978800177574158},{"id":"https://openalex.org/keywords/management","display_name":"Management","score":0.08470851182937622},{"id":"https://openalex.org/keywords/public-administration","display_name":"Public administration","score":0.08288222551345825}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7534880638122559},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.7056485414505005},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.6856200098991394},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6558164358139038},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.5975005626678467},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.5756334066390991},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.5752208232879639},{"id":"https://openalex.org/C65414064","wikidata":"https://www.wikidata.org/wiki/Q484105","display_name":"Autonomy","level":2,"score":0.5556245446205139},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.535315752029419},{"id":"https://openalex.org/C2778719706","wikidata":"https://www.wikidata.org/wiki/Q6501447","display_name":"Local government","level":2,"score":0.5210106372833252},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.48199501633644104},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.4285507798194885},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3808034658432007},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.15891975164413452},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.13978800177574158},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.08470851182937622},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.08288222551345825},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"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":1,"locations":[{"id":"doi:10.1007/978-3-030-50454-0_44","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-030-50454-0_44","pdf_url":null,"source":{"id":"https://openalex.org/S2764905038","display_name":"Advances in intelligent systems and computing","issn_l":"2194-5357","issn":["2194-5357","2194-5365"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Advances in Intelligent Systems and Computing","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":8,"referenced_works":["https://openalex.org/W1490668469","https://openalex.org/W1555296016","https://openalex.org/W1989201261","https://openalex.org/W1996456633","https://openalex.org/W2013417229","https://openalex.org/W2107945479","https://openalex.org/W2181926641","https://openalex.org/W2906437658"],"related_works":["https://openalex.org/W2384311911","https://openalex.org/W4385836582","https://openalex.org/W2530783312","https://openalex.org/W2587594129","https://openalex.org/W3145518837","https://openalex.org/W2349397116","https://openalex.org/W2386678989","https://openalex.org/W2993516082","https://openalex.org/W607294407","https://openalex.org/W2276063650"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":1}],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}