IMPLEMENTASI DAN KENDALA SISTEM AKUNTANSI PEMERINTAH DAERAH BERBASIS AKRUAL
Abstract
abstract
Hidayatullah (2010) said that the adoption of the accrual system not only aims to standards and formats mere presentation of financial statements, but also have an impact on changing the system of budgeting. In addition, the adoption of accrual accounting system will inevitably affect the performance measurement system and government. In other words, akrualisasi government accounting system in addition to changing the format of financial accountability, will also have an impact on fiscal policy and the government's performance in the future. Each country is also experiencing different obstacles in the application of the accrual basis. Obstacles faced by local governments in the implementation of Government Accounting System accrual (Aaron, 2009: 131) including: preparation of standards that are not independent, the laws are conflicting, the lack of political support government elite, the lack of response from the House of Representatives, the lack of staff quality, constraints accounting reform at the local government level.
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References
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