LESSONS LEARNED FROM EARLY IMPLEMENTATION STAGE OF ACCRUAL ACCOUNTING IN INDONESIA LOCAL GOVERNMENT A Case Study in Province XYZ

• 主要作者: Irwan Taufiq Ritonga, Ritonga
• 格式: Conference or Workshop Item PeerReviewed
• 語言: English
• 出版: 2015
• 主題: Accounting Auditing and Accountability
• 在線閱讀: https://repository.ugm.ac.id/135218/1/11.%20LESSONS%20LEARNED%20FROM%20EARLY%20IMPLEMENTATION%20STAGE%20OF%20ACCRUAL.pptx; https://repository.ugm.ac.id/135218/

Abstract Starting from 1 January 2015, all local governments in Indonesia implement accrual accounting. There is a big question as how good the implementation. Therefore, the objective of this study is to assess the implementation of accrual accounting in a local government in Indonesia for the first the month. This study utilizes descriptive-qualitative research method. This study find that almost all of working unit in the local government has not implemented the accrual accounting properly because the implementation is not conformed to the Government Accounting Standards. However, the local government showed a tendency to improvement. Problems in the implementation involved inadequate human resource capacity, poor commitment and poor intention of leaders of local government working units to implement accrual accounting, poor infrastructure of accrual accounting, and poor organizational and internal coordination of local government working unit. Findings of this study will contribute benefits to other local governments by learning the key successful variables in implementing accrual accounting. Based on findings, the central government (i.e. the Ministry of Home Affairs), local government executives could utilize the evidence to improve the implementation of accrual accounting for the future time. For Indonesian scholars and practitioners in the field of public sector accounting, this study will represent the first attempt to assess the implementation of accrual accounting in Indonesia