Abstract
This study is based on the Government Regulation No 71 of 2010 concerning Government Accounting Standards which have been enacted since 2015. In the period of this regulation enactment, there are obstacles that occur and it causes culpabilities in accrual basis accounting reporting. The objective of this study is to discover the factors which affect the accrual basis accounting implementation. Utilizing institutional theory as the theoretical basis to establish the framework that correlate training, communication, educational background, organizational culture, and implementation of accrual basis accounting. This study was conducted using quantitative method in local government of Bekasi. Therefore, this study contributes to regional government in order to able to provide the input in implementing a policy, specifically the Government Accounting Standards; provide information in regard to the obstacles and solutions which affects the implementation accrual basis accounting in Regional Government; and be able to evolve and intensify the application of public sector governance, and also can be function as a suggestion for the public in creating policies and to ensure the fully-implementation in Regional Government
Highlights
The implementation of accrual basis recording is a transformation that happened in public sector which is indicated by the publication of New Public Management (NPM)
NPM is a term that is used in general classification and it is similar to the public sector reform
The objective of this study is to discover the relation of training, communication, educational background, organizational culture, and accrual accounting implementation in Indonesian local government
Summary
The implementation of accrual basis recording is a transformation that happened in public sector which is indicated by the publication of New Public Management (NPM). NPM demands the management of state finances to be more transparent, accountable and be obtained to reveal the relevant information that worthwhile in decision and liability making. This requirement is in line with the advantage of accrual basis accounting implementation. Accrual accounting reform in Indonesia is indicated by the publication of Law of The Republic of Indonesia No 17 of 2003 on State Finances; and No 1 of 2004 concerning State Treasury; Government Regulation Number 71 of 2010 concerning GAS; Regulation of the Minister of Home Affairs 64 of 2013 regarding the Implementations of Accrual Based GAS in Regional Governmental (Aswar, 2019). Based on data of Price Waterhouse Cooper (PWC) Annual Report (2015), each of continents in world has implemented accrual accounting even though the continent which has 100% implementation is only in Oceania
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