IMPLEMENTATION STUDY OF ACCRUAL-BASED ACCOUNTING IN REGIONAL GOVERNMENT ENTITIES.
Journal Title: International Journal of Advanced Research (IJAR) - Year 2018, Vol 6, Issue 10
Abstract
This research was conducted with the aim of analyzing and reviewing the implementation of accrual?based accounting in local government entities. In the first year, the study was conducted in the form of instruments monitoring the implementation of accrual-based accounting compiled based on Government Accounting Standards according to Government Regulation (PP) No. 71 of 2010. The object of research was the Financial Administration Officer (PPK) and the Regional Finance Management Officer (PPKD) of the Makassar City Government which is located in 51 Regional Work Units (SKPD). Research uses quantitative methods with descriptive analysis with index methodology. The results were obtained, that of the 16 variables studied, there were 5 variables, namely cash and cash equivalents, receivable, non-permanent investments, fixed assets, and Construction in progress, not yet believed to be in accordance with the application of Government Accounting Standards. And the results of the study and analysis regarding the implementation of accrual?based accounting in government entities for the first year were obtained in the form of instruments to monitor the implementation of a government policy in the accountability of regional financial management. In addition, the results of this study are the development of accounting theory, especially government accounting theory that has existed so far, so that the results of the study are used as material in the preparation of course teaching materials. For the second year, the results of this study are expected to be continued by making a more complex study model, by examining the factors that influence the application of accrual accounting policies. For the third year, in addition to developing a study model as well as developing research objects. For regional entities, the results of the study can be used as material in developing resources within the local government organizational structure.
Authors and Affiliations
Andi Kusumawati, Arifuddin . , Rahmawati HS.
Keywords
Related Articles
- EP ID EP409590
- DOI 10.21474/IJAR01/7828
- Views 82
- Downloads 0
PROPERTIES OF STONE WOOL PRIMARY FIBER LAYERS PRODUCEDWITH DIFFERENT CONTENTS OD BLAST FURNACE SLAG.
Among the inevitable by-products of the metallurgical industry, special importance is given to waste from the iron and steel production. The blast furnace slag is not only the by-product, but rather it is also of a valua...
LABORATORY PROFILES OF LIBYAN PATIENTS ON HEMODIALYSIS: A RETROSPECTIVE STUDY IN TWO MAIN HOSPITALS IN BENGHAZI CITY.
Libya has a high prevalence of risk factors for chronic kidney disease. The majority of Libyan patients with end-stage kidney diseases remain dialysis-dependent. Regular assessment of laboratory parameters is the only wa...
PROTECTIVE ROLE OF VITAMIN C ON HISTOPATHOLOGICAL EFFECT OF FORMALDEHYDE ON REPRODUCTIVE SYSTEM IN FEMALE ALBINO MICE (HISTOLOGICAL STUDY).
Infertility refers to the biological inability of an individual to contribute to conception, or to a female who cannot carry a pregnancy to full term. Vitamin C is a water-soluble vitamin that is naturally present in som...
ENDOVASCULAR TREATMENT OF NATIVE COARCTATION OF THE AORTA IN ADULTS: MOROCCAN EXPERIENCE.
Coarctation of the aorta is a congenital heart disease characterized by a local narrowing of the aortic lumen, most often located at the level of the aortic isthmus.It is rarely diagnosed in adulthood, which in this case...
VIOLENCE AGAINST WOMEN: PATRIARCHY AND POWER POLITICS.
This paper elucidates the issues regarding violence against women also termed as gender based violence, in its magnitude and its physical and psychological impact on them. Violence against women is the manifestation of g...