English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Plus monthly

Global: Zendy Tools annual

Global: Zendy Tools monthly

Global: Zendy Free Plan

In order to improve the quality of performance, transparency and accountability of the government in the finance, the government issued Law number 15 in 2004 on Audit of State Financial Responsibility and Management. In this Act, it is stipulated that in 2015 the Central Government and the Regional Government should apply full accrual based accounting in the presentation of their financial statements. The accrual basis of accounting is used for the measurement of assets, liabilities and equity funds which are an international best practice in modern financial management in accordance with the principles of New Public Management (NPM) that promote transparency and accountability of financial management. The study aimed to examine the influence of human resources management competency and the role of culture on accrual accounting implementation effectiveness and the impact on quality of accounting information. The study is an applied research considering its aim, and a descriptive-survey research, considering data collection method; a structured questionnaire is used for data collection. To measure the validity of the questionnaire, content validity is studied and the reliability is estimated as 0.7 using Cronbach's alpha. Data analysis was performed by using Partial Least Square (PLS). The results showed that human resources management competency had an effect on the accrual accounting implementation effectiveness while the role of culture had no effect on quality of accounting information.

european research studies

The Effect of Human Resources Management Competency and the Role of Culture on Accrual Accounting Implementation Effectiveness and the Impact on Quality of Accounting Information