PAPER AKUNTANSI KEUANGAN DAN AKUNTANSI MANAJEMEN

This paper discusses Management Accounting and Financial Accounting (Akuntansi Keuangan dan Akuntansi Manajemen) as well as linkages between them. DEFINITION OF MANAGEMENT ACCOUNTING AND FINANCIAL ACCOUNTINGAccounting management is the discipline related to the use of accounting information by management and internal parties for purposes other product costing, planning, control and evaluation, and decision-making. The general Read more

ARTIKEL SISTEM TEKNOLOGI INFORMASI AKUNTANSI

This artikel examine about Sistem Teknologi Informasi Akuntansi.When computers and information technology components are combined in Accounting Information Systems, no major activity is added or deleted. Accounting Information System remain collecting, processing, and storing data. It produces reports and other information. Accounting Information Systems combines control of the counting data from beginning to end. However, Read more

PAPER AUDIT OPERASIONAL (OPERATIONAL AUDIT)

This Paper discuss about operational audit (audit operasional). Audit performance audit covering economy, efficiency and effectiveness is essentially an extension of the conventional audit (conventional audit) which includes compliance auditing and financial auditing. One of the things that distinguishes the performance audit and audit is in the conventional audit reports. In a conventional audit, the Read more

ARTIKEL AKUNTANSI SEKTOR PUBLIK

This artikel discusses the Public Sector Accounting (Akuntansi Sektor Publik), from its history to the Public Sector Accounting Implementation in Indonesia. Public Sector Accounting HistoryThe history of public sector organizations in fact have existed for thousands of years ago. In his book, Vernon Thurs (1989) explained that the public sector accounting practices have actually existed Read more