The Usefulness of Local Government Financial Statements for Regional Development Planning Process (An Empirical Study Against the Head of the District Development Planning Agencies in Java']Java and Madura)

被引：1
|
作者：
Susanto, Dwi [1 ]
Dr Djuminah [2 ]
机构：
[1] Indonesian Tax Off Boyolali Area, Boyolali 57311, Indonesia
[2] Univ Sebelas Maret, Fac Econ, Surakarta 57216, Indonesia
来源：
2ND GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES (GCBSS-2015) ON MULTIDISCIPLINARY PERSPECTIVES ON MANAGEMENT AND SOCIETY | 2015年 / 211卷
关键词：
accounting based; public sector accounting; the usefulness of financial statements; local government financial statements; regional development planning;
D O I：
10.1016/j.sbspro.2015.11.012
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
This research is an evaluation of the usefulness of financial statements produced by the accrual-based government accounting system in Indonesia. The result reveals that in the process of formulating the regional development plans, LRA (the report of budget realization) and REP (the ratio of income efficiency) are the financial statement element and the financial ratio which have the highest degree of usefulness. In addition, this study also reveals that the financial statement elements and financial ratios resulting from the cash-based accounting system have higher degree of usefulness rather than resulting from the accrual-based accounting system. (C) 2015 The Authors. Published by Elsevier Ltd.
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页码：75 / 80
页数：6
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