Accounting Public Sector Accounting AKUNTANSI Accounting Standards Accrual Accounting; Agencification; Government Accounting; Semi-Autonomous Agencies Akuntansi Budget Cash Deconstruction Earnings Management Firm Value Firmâ€TMs Investment Government Accounting Intellectual Capital Reconciliation Social Responsibility Social responsibility State Revenue Stock Market Liquidity Tanggung jawab sosial Tax Uncertainty Taxation Tjokroaminoto Tjokroaminoto Philosphy Zakat accessibility and utilization of financial statements human resource capacity intellectual capital modal intelektual quality of financial statements relevansi nilai value relevance