New Public Management : The Application of Accrual Accounting in Maluku Province


  • Arthur Reinaldo Tanihatu State Polytechnic Of Ambon
  • Olivia Laura Sahertian State Polytechnic Of Ambon
  • Sammy Saptenno State Polytechnic Of Ambon



Regulatory pressure, competence, commitment, an accrual accounting application


There are four main points to be addressed clearly in the abstract section: (1) background of research title, (2) research purpose, (3) research methodology, and (4) research result/contribution. The background section should be the shortest part of the abstract and should very briefly outline the following information: What is already known about the subject, related to the paper in question? What is not known about the subject and hence what the study intended to examine (or what the paper seeks to present - purpose). In most cases, the background can be framed in just 2–3 sentences, with each sentence describing a different aspect of the information referred to above. The purpose of the research, as the word itself indicates, is to provide the reader with a background to the study, and hence to smoothly lead into a description of the methods employed in the investigation. The methodology section is usually the second-longest section in the abstract. It should contain enough information to enable the reader to understand what was done, and important questions to which the methods section should provide brief answers. The results section is the most important part of the abstract, and nothing should compromise its range and quality. The results section should, therefore, be the longest part of the abstract and should contain as much detail about the findings as to the journal word count permits.


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