文章基本信息

标题：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 and Madura)
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作者：Dwi Susanto ; Dwi Susanto ; Djuminah 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2015
卷号：211
页码：75-80
DOI：10.1016/j.sbspro.2015.11.012
语种：English
出版社：Elsevier
摘要：AbstractThis 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.
关键词：accounting based;public sector accounting;the usefulness of financial statements;local government financial statements;regional development planning