Abstract
This research is an evaluation of the usefulness of financial statements produced by the accrual-based government accounting system in Indonesia. The result reveals that in the process of formulating the regional development plans, LRA (the report of budget realization) and REP (the ratio of income efficiency) are the financial statement element and the financial ratio which have the highest degree of usefulness. In addition, this study also reveals that the financial statement elements and financial ratios resulting from the cash-based accounting system have higher degree of usefulness rather than resulting from the accrual-based accounting system.
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