Abstract
This study explores how accrual accounting and cash accounting resulted information used by Indonesian local goverment managers in making decision.it is a descriptive quantitative method research. Data was collected from questionnaires consists of 19 questions related to internal decision making in the local goverments. The respondences were managers of local goverments in East java Province and West Sulawesi Province. The results demonstrated that accrual accounting method provided more useful information than cash toward accrual accounting method. In addition, the respondences reported that they did not have adequate capacilities to use utilize accrual accounting method. Thus, they need further training.
Highlights
This study explores how accrual accounting and cash accounting resulted information used by Indonesian local goverment managers in making decision
Data was collected from questionnaires consists of 19 questions related to internal decision making in the local goverments
The results demonstrated that accrual accounting method provided more useful information than cash toward accrual accounting method
Summary
Laporan Keuangan Pokok: LRA, Neraca, LAK dan CaLK Laporan Lainnya: Laporan Kinerja Keuangan dan Laporan Ekuitas - Akrual. Kecuali beberapa jenis aset tertentu seperti tanah, mempunyai masa manfaat dan kapasitas yang terbatas. Seiring dengan penurunan kapasitas dan manfaat dari suatu aset dilakukan penyesuaian nilai Entitas akuntansi merupakan unit pada pemerintahan yang mengelola anggaran, kekayaan, dan kewajiban yang menyelenggarakan akuntansi dan menyajikan laporan keuangan atas dasar akuntansi yang diselenggarakannya Laporan Keuangan Pokok: LRA, Laporan Perubahan Saldo Anggaran Lebih, Neraca, Laporan Operasional, LAK, Laporan Ekuitas, dan CaLK. Definisi pendapatan dan belanja basis akrual dikeluarkan dari unsur LRA dan Definisi penerimaan pembiayaan dimasukkan dalam definisi Pembiayaan dalam paragraf 62 Lampiran I.01. Ekuitas dana investasi dan ekuitas dana cadangan dihapus dan digantikan dengan Ekuitas g Laporan
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