PENERAPAN DOUBLE ENTRY BOOKKEEPING BASIS FOKUS PENERAPAN PADA LIABILITIES SEBAGAI KOMITMEN MORAL, TANGGUNG JAWAB DAN KINERJA LEMBAGA SOCIAL, PUBLIK DAN INSTITUSI PEMERINTAHAN
DOI:
https://doi.org/10.30599/utility.v3i2.622Keywords:
DEB, equiation, liabilities, concept, AccountingAbstract
Artikel ini fokus pada pembukuan entri ganda (DEB). Fokus penilaian dari artikel ini adalah pada pengembangan penggunaan persamaan akuntansi Aset = Kewajiban + Ekuitas (A = L + E). Mereka yang biasa digunakan untuk pendekatan untuk memahami akuntansi dan pengembangan. Konsep ini adalah perubahan dalam persamaan A = L + E menjadi A-E = L untuk transformasi dari kompleksitas transaksi. Persamaan akuntansi ini (A-E = L atau L = A-E) hanya hanya konsep untuk pemahaman kompleks dan totalitas menggunakan bagian dari konsep akuntansi. Artikel ini menjelaskan DEB dalam penggunaan untuk keuangan publik, pemerintah, dan lembaga sosial. Arah transformasi penyederhanaan konsep ini adalah untuk memahami kompleks dan totalitas persamaan dan penggunaan akuntansi dari kewajiban.
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References
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Weygandt, J.J, Kimmel, P.D, and Kieso, D.E, 2010, Financial Accounting, 7th Edition, John Wiley & Sons, Inc. England
Albrecht, W. Steve, Stice, Earl K., and Stice, James D. 2008, Financial Accounting, 10 edition, Thomson Higher Education, USA
Anne Britton and Chris Waterston, 2006, Financial Accounting, 4 edition, Pearson Education Limited, England
Barry Elliott and Jamie Elliott, 2009, Financial Accounting and Reporting, 13edition, Pearson Education Limited, England
Belverd E. Needles, Marian Powers, 2007, Financial Accounting e9, Houg¬ton Mifflin Company, Boston
Belverd E. Needles, Marian Powers, Susan V. Crosson, 2008, Principle of accounting e10, Houghton Mif¬flin Company, boston, newyork,
Carl S. Warren, James M. Reeve, Jonathan E. Duchac, 2012, Financial Ac¬counting 12e, Cengage Lear¬ning Mason USA
Ellerman, D, 1985, double entry multidimensional Accounting, omega, int j. of management scient vol. 14. No. 1 pp 13-22
______¬¬, 2007, Double-Entry Accounting: The Mathematical Formulation and Generalization SSRN´s eLibrary Id No. 1340619
______¬¬, 2014, On double-entry bookkeeping: The mathematical treatment, Accounting Education: An International Journal, 23(5), 483-501.
Horngren, C.T, & Harrison, W.T. Jr, 2012, Accounting Secon Edition, Prentice-Hall Inc, Engle¬wood Cliffs, New Jersey
Harry and Weetman, P, 2011, Financial Accounting An Introduction Fifth Edition, Pearson Education Limited, England
Mubarak, Husni, 2017, “Unrationality Study Dou¬ble Entry Bookkeeping” So¬lusi Pengembangan Persamaan Akun¬tansi pada Presfektif Pembelaja¬ran, Kasus dan Pemahaman yang Universal, Vol 5, No 2, Inovbiz Polbeng
____ (2017) Double Entry Book keeping transformasi penyeder¬hanaan konsep & pe-maha¬man pada perbedaan presfektif pem¬belajaran akun¬tansi, SNIT Polbeng.
____ (2018) “Complicated mathematic DEB accounting consept” Penggunaan dan penerapan untuk kerangka pembelajaran pada Accounting Scients and Accounting Problems. Vol 6, No 2, Inovbiz Polbeng
Ian Gillespie, Richard lewis, kay hamilton. Principles of financial accounting E3. Pearson Educa¬tion Limited, England, 2004
Jerry J. Weygandt , Paul D. Kimmel, Donald E. Kieso. Accounting principle e10. John Wiley & Sons, Inc. US 2012
Nobes, C, 2015, The International Transfer of Technology: Exam¬ples from the Dev-elopment of Accounting Euro¬pean Accoun¬ting and Management Review, vol 2 Issue 1
Robert Libby, Patricia Libby, Daniel Short, 2009, Financial accounting e6, McGrawHill NewYork
Suwardjono, 2006, Teori Akuntansi Perekayasaan Pelaporan Keua¬ngan, Edisi 3, BPFE Yogyakarta
Stickney,P.C, Weil,R.L, Schipper,K, and Francis, J, 2010, Financial Accounting An Introduction To Concepts, Methods and Uses, 13edition, south-western cengage learning, USA
W. Steve Albrecht, Earl K. Stice, and James D. 2008, Stice Financial Ac¬counting, e10, Thomson Higher Education, Mason, OHaio USA
Weetman, Pauline, 2011, Financial Accounting An Introduction, 5 edition, Pearson Education Limited
Warsono, S, 2009, Using mathematics to answer correctly the mechanism of debit and credit, SSRN´s eLibrary Id No. 1439057
______, 2009, Mathematics in accounting as a big unanswered Question, SSRN´s eLibrary Id No. 1439084
Weygant, 2012, Accounting Princip¬les, e5, John Wiley & Sons, Inc. England.
Weygandt, J.J, Kimmel, P.D, and Kieso, D.E, 2010, Financial Accounting, 7th Edition, John Wiley & Sons, Inc. England
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Published
2019-08-16
How to Cite
Mubarak, H. (2019). PENERAPAN DOUBLE ENTRY BOOKKEEPING BASIS FOKUS PENERAPAN PADA LIABILITIES SEBAGAI KOMITMEN MORAL, TANGGUNG JAWAB DAN KINERJA LEMBAGA SOCIAL, PUBLIK DAN INSTITUSI PEMERINTAHAN. UTILITY: Jurnal Ilmiah Pendidikan Dan Ekonomi, 3(2), 75–84. https://doi.org/10.30599/utility.v3i2.622
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