Rindu Rika Gamayuni

Implementation of Discretionary Accrual in Local Governments and Motivation of Local Government Incentives: Literature Review

Eka Octariyani, Rindu Rika Gamayuni & Fitra Dharma · Asian Journal of Economics, Business and Accounting · 2022

This study is a literature review aimed at exploring the application of discretionary accruals and the motivation of Regional Incentive Funds (DID) received by local governments. Depreciation of fixed assets was chosen as a profit management technique used by local governments be...

Open access Research Article 10.9734/ajeba/2022/v22i2230730

The Quality of Financial Reporting and Internal Control System before and after the Implementation of E-budgeting in Indonesia Local Government

Wahyu Setyawan & Rindu Rika Gamayuni · Asian Journal of Economics, Business and Accounting · 2020

This study aims to determine differences in the quality of financial reporting of local governments in Indonesia before and after implementation of the e-budgeting system and government internal control systems in the preparation and management of regional finances that are measu...

Open access Research Article 10.9734/ajeba/2020/v14i330194

Performance Audit in the Public Sector: A Bibliometric Analysis in the International Journal

Andrew Marthin, . Nurdiono, Fajar Gustiawaty Dewi & Rindu Rika Gamayuni · Asian Journal of Economics, Business and Accounting · 2021

Aims: This research was conducted to determine the development of research articles on performance audit in the public sector published in international journals over the last10 years, to find out the map of collaboration between researchers, to figure out the topics of great int...

Open access Research Article 10.9734/ajeba/2021/v21i130337