Abstract
ABSTRACT
 The research aims to analyze the conditions of practice and accounting policies for library material collection transactions within Government Accounting Standards/Bultek based on IPSAS and BMN regulations and to provide objective input forms required for specific accounting policies related to library collections as BMN in National Library within Guidance Notes No. 2 Accounting for Library based on IPSAS. This case study qualitative research uses instruments resulting from in-depth interviews, document studies and focus group discussions with National Library, Ministry of Finance and KSAP. The results show that current accounting policies cause technical problems in the recognition and measurement of collections of library materials as assets, resulting in inaccurate data collections of library materials as assets and collections, besides media transfer transactions and digitalization innovations that have not been accommodated in policies, other matters are processes. The library business is not yet in sync with accounting policies including existing information systems. It requires specific accounting policies related to library material collections with objective input in the form of: classification and judgment arrangements, recognition, measurement, media transfer transactions and digitization, including information systems that refer to Guidance Notes and will need to be adjusted to the existing conditions in the National Library. 
Highlights
Likierman (2003) menyatakan bahwa tanpa akuntansi akrual, perubahan yang dikehendaki dalam New Public Management akan lemah (Hyndman & Connolly, 2011, hal.37) sehingga, isu kritikal atas konsekuensi penerapan akuntansi berbasis akrual pada sektor publik secara praktik selalu menjadi perbincangan menarik
Should all capital goods of governments be recognised as assets in financial accounting? Baltic Journal of Management, 7(4), 429–443
Accruals accounting in the public sector: A road not always taken
Summary
Bagi regulator akuntansi pemerintah seperti KSAP dan Kementerian Keuangan, penelitian ini memberikan kontribusi dan manfaat hasil penelitian berupa dapat disusunnya regulasi perlakuan akuntansi apakah itu nantinya berbentuk buletin teknis atau standar spesifik termasuk revisi kebijakan BMN terkait penatausahaan transaksi bahan pustaka baik dari sisi prosedur maupun sistem dapat diterbitkan baik oleh Kementerian Keuangan dan KSAP. Reviu dokumen dan Focus Group Discussion (FGD) dengan beberapa pihak terkait seperti Perpusnas, Kementerian Keuangan dan KSAP, harapannya penelitian ini dapat memahami kondisi dari praktik pencatatan transaksi koleksi bahan pustaka yang difokuskan terhadap sistem yang ada dan kondisi permasalahan kebijakan akuntansi yang fokus pada pengakuan dan pengukuran terkait transaksi koleksi bahan pustaka sebagai BMN pada Perpusnas sesuai SAP dan Bultek terkini yang berbasis IPSAS dan ketentuan BMN dan memberikan bentuk masukan sebagai usulan perubahan kebijakan akuntansi terkait koleksi bahan pustaka sebagai BMN pada Perpusnas BMN berdasarkan Guidance.
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