{
      "nidn": [
        "NIDN0713099002"
      ],
      "ispublished": "pub",
      "uri": "https://eprints.unmer.ac.id/id/eprint/905",
      "id_number": "https://doi.org/10.21776/ub.ijabs.2017.25.2.06",
      "creators": [
        {
          "name": {
            "given": "Wulan Dri",
            "honourific": null,
            "lineage": null,
            "family": "Puspita"
          },
          "id": "wulan.puspita@unmer.ac.id"
        },
        {
          "id": null,
          "name": {
            "honourific": null,
            "given": "Unti",
            "family": "Ludigdo",
            "lineage": null
          }
        },
        {
          "id": null,
          "name": {
            "honourific": null,
            "given": "Ali",
            "lineage": null,
            "family": "Djamhuri"
          }
        }
      ],
      "note": "Wulan Dri Puspita\r\n\r\nNIDN: 0713099002",
      "userid": 2,
      "subjects": [
        "HF5601",
        "HJ"
      ],
      "date": "2017-12",
      "rev_number": 12,
      "date_type": "published",
      "lastmod": "2021-10-24 07:47:25",
      "documents": [
          {
            "uri": "https://eprints.unmer.ac.id/id/document/23300",
            "docid": 23300,
            "placement": 1,
            "rev_number": 1,
            "format": "text",
            "security": "public",
            "main": "ARTIKEL.pdf",
            "language": "en",
            "eprintid": 905,
            "pos": 1,
            "files": [
                {
                  "hash": "943dda403246783ba5b24dd9b31570c0",
                  "datasetid": "document",
                  "objectid": 23300,
                  "mime_type": "application/pdf",
                  "filesize": 206286,
                  "filename": "ARTIKEL.pdf",
                  "uri": "https://eprints.unmer.ac.id/id/file/35022",
                  "mtime": "2021-10-05 04:11:37",
                  "fileid": 35022,
                  "hash_type": "MD5"
                }
            ],
            "mime_type": "application/pdf"
          },
          {
            "mime_type": "application/pdf",
            "files": [
                {
                  "filename": "HASIL CEK PLAGIASI.pdf",
                  "uri": "https://eprints.unmer.ac.id/id/file/35024",
                  "fileid": 35024,
                  "mtime": "2021-10-05 04:11:44",
                  "hash_type": "MD5",
                  "hash": "6e10b8775601e8791797d40c620be0b3",
                  "datasetid": "document",
                  "objectid": 23301,
                  "mime_type": "application/pdf",
                  "filesize": 1741711
                }
            ],
            "eprintid": 905,
            "pos": 2,
            "language": "en",
            "main": "HASIL CEK PLAGIASI.pdf",
            "security": "public",
            "format": "text",
            "uri": "https://eprints.unmer.ac.id/id/document/23301",
            "docid": 23301,
            "placement": 13,
            "rev_number": 2
          },
          {
            "uri": "https://eprints.unmer.ac.id/id/document/24457",
            "docid": 24457,
            "placement": 2,
            "rev_number": 2,
            "format": "text",
            "security": "public",
            "language": "en",
            "main": "PeerReview.pdf",
            "pos": 13,
            "eprintid": 905,
            "files": [
                {
                  "objectid": 24457,
                  "datasetid": "document",
                  "hash": "43b3573d0cd666aa90e045ba72e10da7",
                  "mime_type": "application/pdf",
                  "filesize": 1056057,
                  "filename": "PeerReview.pdf",
                  "uri": "https://eprints.unmer.ac.id/id/file/36756",
                  "fileid": 36756,
                  "mtime": "2021-10-24 07:47:16",
                  "hash_type": "MD5"
                }
            ],
            "mime_type": "application/pdf"
          }
      ],
      "divisions": [
        "jur_akun"
      ],
      "type": "article",
      "abstract": "This study aims to understand the application of accrual accounting inthe Regency\r\nof Malang as public sector institution. This study using qualitative research with\r\ncase study approach to understand the context of adopting accrual accounting in\r\nthe Regency of Malang based on its organizational change using New Institutional\r\nSociology's perspective. The results indicate that isomorphism occursduring\r\ntheimplemention of accrual accounting in the government of Malang.The types\r\nare,coercive isomorphism through pressure from the central government using its\r\nregulation as the reason to adopt accrual accounting, mimetic isomorphism through\r\nlearning from external parties that have more experience, and normative\r\nisomorphism through the role of professional actors. Decoupling behavior also\r\nemerges as a response to the changes in developing accrual based accounting\r\nstandards",
      "title": "Institutionalization of Accrual Accounting in the Local Government of Malang",
      "publication": "The International Journal of Accounting and Business Society",
      "keywords": "Accrual Accounting, New Institutional Sociology, Organizational\r\nchange, Isomorphism",
      "official_url": "https://ijabs.ub.ac.id/index.php/ijabs/article/view/310/254",
      "metadata_visibility": "show",
      "refereed": "TRUE",
      "eprintid": 905,
      "status_changed": "2021-10-18 12:57:16",
      "datestamp": "2021-10-18 12:57:16",
      "volume": 25,
      "publisher": "Accounting Department, Faculty of Economics and Business, University of Brawijaya",
      "pagerange": "63-70",
      "issn": "Print: 1328-1992 ; E-ISSN: 2355-2905",
      "number": 2,
      "eprint_status": "archive",
      "full_text_status": "public",
      "dir": "disk0/00/00/09/05"
    }