![Akuntansi sektor publik di indonesia Akuntansi sektor publik di indonesia](https://image1.slideserve.com/2131610/sifat-dan-karakteristik-sektor-publik-n.jpg)
As the visions of Ministry of Research, Technology, and Higher Education of Republic of Indonesia are to improve the knowledge, technology, and the innovation then The Program of Accounting Profession Education (or PPAk), Faculty of Economics and Business, Sam Ratulangi University presents Accountability Journal as one of the efforts to support those visions. The vision of Accountability Journal is to become one of the best journal publisher in Indonesia. In term to reach the vision, then the mission of Accountability Journal is to provide the good research in contributing the knowledge, technology, and innovation in field of economics specifically in area of accounting, finance, auditing, and taxation.Since 2013, Accountability Journal has been published the scientific articles for twice a year which are on June and December. Accountability Journal is welcome for academicians, practitioners, students, and other authors from around the world in the same area of study to contribute in Accountability Journal through double blind peer review process. Before submit the article, the Editorial Team suggest authors to read the guidelines and policies for this journal.
Penarikan pinjaman luar negeri ini dapat dilakukan melalui penerbitan obligasi yang diperuntukkan bagi pihak asing. Utang Jangka Panjang Lainnya Merupakan utang jangka panjang yang tidak dapat dikelompokkan ke dalam Utang Dalam Negeri- sektor Perbankan, Utang Dalam Negeri-Obligasi, Utang Luar Negeri.