LESSONS LEARNED FROM EARLY IMPLEMENTATION STAGE OF ACCRUAL ACCOUNTING IN INDONESIA LOCAL GOVERNMENT A Case Study in Province XYZ
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 fi...
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| Format: | Conference or Workshop Item |
| Language: | English |
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2015
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| Online Access: | https://repository.ugm.ac.id/135218/1/11.%20LESSONS%20LEARNED%20FROM%20EARLY%20IMPLEMENTATION%20STAGE%20OF%20ACCRUAL.pptx |
| _version_ | 1797036353933803520 |
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| author | Irwan Taufiq Ritonga, Ritonga |
| author_facet | Irwan Taufiq Ritonga, Ritonga |
| author_sort | Irwan Taufiq Ritonga, Ritonga |
| collection | UGM |
| description | 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 |
| first_indexed | 2024-03-13T23:44:31Z |
| format | Conference or Workshop Item |
| id | oai:generic.eprints.org:135218 |
| institution | Universiti Gadjah Mada |
| language | English |
| last_indexed | 2024-03-13T23:44:31Z |
| publishDate | 2015 |
| record_format | dspace |
| spelling | oai:generic.eprints.org:1352182015-10-01T03:48:15Z https://repository.ugm.ac.id/135218/ LESSONS LEARNED FROM EARLY IMPLEMENTATION STAGE OF ACCRUAL ACCOUNTING IN INDONESIA LOCAL GOVERNMENT A Case Study in Province XYZ Irwan Taufiq Ritonga, Ritonga Accounting Auditing and Accountability 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 2015-05 Conference or Workshop Item PeerReviewed text/html en https://repository.ugm.ac.id/135218/1/11.%20LESSONS%20LEARNED%20FROM%20EARLY%20IMPLEMENTATION%20STAGE%20OF%20ACCRUAL.pptx Irwan Taufiq Ritonga, Ritonga (2015) LESSONS LEARNED FROM EARLY IMPLEMENTATION STAGE OF ACCRUAL ACCOUNTING IN INDONESIA LOCAL GOVERNMENT A Case Study in Province XYZ. In: The 2nd International Public Sector Conference Powering Governance Public and Private Sectors With Dynamism, 25-26 Mei 2015, Surabaya. |
| spellingShingle | Accounting Auditing and Accountability Irwan Taufiq Ritonga, Ritonga LESSONS LEARNED FROM EARLY IMPLEMENTATION STAGE OF ACCRUAL ACCOUNTING IN INDONESIA LOCAL GOVERNMENT A Case Study in Province XYZ |
| title | LESSONS LEARNED FROM EARLY IMPLEMENTATION STAGE OF ACCRUAL ACCOUNTING IN INDONESIA LOCAL GOVERNMENT
A Case Study in Province XYZ |
| title_full | LESSONS LEARNED FROM EARLY IMPLEMENTATION STAGE OF ACCRUAL ACCOUNTING IN INDONESIA LOCAL GOVERNMENT
A Case Study in Province XYZ |
| title_fullStr | LESSONS LEARNED FROM EARLY IMPLEMENTATION STAGE OF ACCRUAL ACCOUNTING IN INDONESIA LOCAL GOVERNMENT
A Case Study in Province XYZ |
| title_full_unstemmed | LESSONS LEARNED FROM EARLY IMPLEMENTATION STAGE OF ACCRUAL ACCOUNTING IN INDONESIA LOCAL GOVERNMENT
A Case Study in Province XYZ |
| title_short | LESSONS LEARNED FROM EARLY IMPLEMENTATION STAGE OF ACCRUAL ACCOUNTING IN INDONESIA LOCAL GOVERNMENT
A Case Study in Province XYZ |
| title_sort | lessons learned from early implementation stage of accrual accounting in indonesia local government a case study in province xyz |
| topic | Accounting Auditing and Accountability |
| url | https://repository.ugm.ac.id/135218/1/11.%20LESSONS%20LEARNED%20FROM%20EARLY%20IMPLEMENTATION%20STAGE%20OF%20ACCRUAL.pptx |
| work_keys_str_mv | AT irwantaufiqritongaritonga lessonslearnedfromearlyimplementationstageofaccrualaccountinginindonesialocalgovernmentacasestudyinprovincexyz |