Application Of Accrual Accounting Research Articles

Considerations About the Application of Accrual Accounting on the Public Sector in Romania

Considerations About the Application of Accrual Accounting on the Public Sector in Romania

Penerapan Akuntansi Akrual pada Perguruan Tinggi Keagamaan Islam Negeri Berstatus Badan Layanan Umum

This study aims to determine the extent to which the accrual basis of PTKIN has BLU status. The object of this case study research with an interpretive paradigm is one of the best UINs in Indonesia. This research contributes to accounting standard setters and poli-cy makers in government in the preparation of accounting standards. The results showed that PTKIN with BLU status had not yet fully implemented accrual accounting. In terms of definition and presentation, it has been carried out in accordance with SAP and SAK. However, the recognition, measurement, recording and disclosure still use a combination of cash basis and accrual basis. The use of accounting software "SAIBA" is proven to help in the application of accrual accounting. However, there are obstacles in the application of accrual accounting, namely: lack of competence of human resources who understand ac-counting, preparation of financial statements based on SAK that still uses excel applica-tions and financial rules that change frequently. Therefore it is necessary to conduct accru-al accounting training, create accounting applications based on SAK and always upgrade the rules of the ministry of finance.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN AKUNTANSI AKRUAL PADA PEMERINTAH DAERAH KABUPATEN BANTUL ABSTRAK Jayanti Manda Sari

The purposes of this study are : 1. to analyze the influence between the education level of financial staff on the application of accrual accounting. 2. to analyze the effect of the experience of running the cash basis toward accruals on the accrual accounting application.This research design is quantitative research by using regression test, where the principal data from samples of a population is collected by distributingquestionnaire instrument. Hypothesis testing performed by Multiple Linear Regression was used to test the effect between variables of education staff finance level (X1) and experience running cash basis toward Accrual (X2) on Accrual Accounting (Y) application. The results of this study indicate that: a) The level of education of financial staff (X1) has a positive influence on the application of accrual accounting (Y). This is indicated by the results of research showing that staff education level has an explanation power of 59.3%. b) The result of experience analysis running cash basis toward accrual (X2) show value t count equal to 4,744 with sig. 0,000. Therefore the value of sig. <0.05 then Ho is rejected, which means experience running the cash basis (X2) has a positive effect on the application of accrual accounting (Y).

Analisis Faktor-Faktor Yang Mempengaruhi Penerapan Akuntansi Akrual Pada Pemerintah Daerah Kabupaten Bantul

The purposes of this study are : 1. to analyze the influence between the education level of financial staff on the application of accrual accounting. 2. to analyze the effect of the experience of running the cash basis toward accruals on the accrual accounting application. This research design is quantitative research by using regression test, where the principal data from samples of a population is collected by distributing questionnaire instrument. Hypothesis testing performed by Multiple Linear Regression was used to test the effect between variables of education staff finance level (X1) and experience running cash basis toward Accrual (X2) on Accrual Accounting (Y) application. The results of this study indicate that: a) The level of education of financial staff (X1) has a positive influence on the application of accrual accounting (Y). This is indicated by the results of research showing that staff education level has an explanation power of 59.3%. b) The result of experience analysis running cash basis toward accrual (X2) show value t count equal to 4,744 with sig. 0,000. Therefore the value of sig. <0.05 then Ho is rejected, which means experience running the cash basis (X2) has a positive effect on the application of accrual accounting (Y).

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN AKUNTANSI AKRUAL PADA PEMERINTAH DAERAH KABUPATEN BANTUL

The purposes of this study are : 1. to analyze the influence between the education level of financial staff on the application of accrual accounting. 2. to analyze the effect of the experience of running the cash basis toward accruals on the accrual accounting application. This research design is quantitative research by using regression test, where the principal data from samples of a population is collected by distributing questionnaire instrument. Hypothesis testing performed by Multiple Linear Regression was used to test the effect between variables of education staff finance level (X1) and experience running cash basis toward Accrual (X2) on Accrual Accounting (Y) application. The results of this study indicate that: a) The level of education of financial staff (X1) has a positive influence on the application of accrual accounting (Y). This is indicated by the results of research showing that staff education level has an explanation power of 59.3%. b) The result of experience analysis running cash basis toward accrual (X2) show value t count equal to 4,744 with sig. 0,000. Therefore the value of sig. <0.05 then Ho is rejected, which means experience running the cash basis (X2) has a positive effect on the application of accrual accounting (Y).

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN TEKNOLOGI INFORMASI TERHADAP PENERAPAN AKUNTANSI BERBASIS AKRUAL PADA PENGELOLAAN BARANG MILIK NEGARA

This research is aimed to examine the association of human resources’ competencies and information technology on the implementation of government accrual based accounting on the state assets management. As mandated by Government Regulation No. 71 of 2010 concerning Government Accounting Standard, the Government of the Republic of Indonesia should prepare its financial reports based on accrual accounting by 2015. This study examines the practice of implementation of accrual accounting in the management and administration of state asset. The examination conducted in this study is different from previous studies which gave more highlight on the preparation and the implementation of accrual accounting in general, while this stud y gives more focus on one specific object in accrual accounting, that is state assets. This study conducts survey by using questionnaires which are then distributed to units in line ministries and government that responsible in managing state assets. 250 questionnaires were distributed to 16 line ministries and 3 government institutions, 234 of those were successfully returned. From the questionnaires returned, 188 are considered valid. The result ot the study shows that the competence of human resources is associated with the application of accrual accounting on government assets. While, the information technology has different result, it is not associated with the application of accrual accounting on government assets.
 Keywords: accrual accounting, government assets

Application of accrual accounting in Iran municipalities

Article history: Received October 28, 2014 Received in revised format 15 January 2015 Accepted 27 January 2015 Available online January 28 2015 Accrual accounting is a technique for recognizing expenses when incurred and revenue when earned rather than when payment is made or received. In the cash method of accounting, on the other hand, cash receipts and disbursements technique of accounting or cash accounting records revenue when cash is earned, and expenses when they are paid in cash. In this paper, we present an empirical investigation to study the effect of implementing accrual accounting in municipality of Amol, Iran. The survey investigates whether or not financial reporting based on accrual accounting compared with a cash basis could provide a better method for promoting accountability. Using, regression analysis, the study compares the performance of accrual accounting versus cash accounting and the results have indicated that accrual accounting could improve the performance of accounting in municipality system. In addition, the study has examined whether or not converting cash to accrual accounting basis in municipalities could improve qualitative characteristics of accounting information. To examine this hypothesis, the study has designed a questionnaire in Likert scale to measure the quality of information and, using some statistical tests, the survey has concluded accrual accounting indeed provided better quality characteristics information. Growing Science Ltd. All rights reserved. 5 © 201

The Necessity of Applying Accrual Accounting In Establishing performance Budgeting System (An Analytical Study)

Nowadays, governments have considered the novel management approaches, namely modifying their budgeting systems into performance-based ones due to the increasing pressure to enhance responsiveness and performance transparency. Hence, operational budgeting, as the most optimum accepted method of budgeting, has been put under the spotlight of governments. The differentiating character of this system from the traditional systems is its focus on the objectives, consequences and calculating the actual cost of activities, reducing the costs and improving the quality of services provided for people. Planning and successful execution of operational budgeting system has a strong correlation with the characteristics of the governmental accounting system and financial reporting. An important prerequisite for reconciliation of the budgeting system is to modify the accounting system, so that it could calculate the actual price. Development and implementation of the operational budgeting in the governmental agencies requires application of accrual accounting in order to determine the actual costs of programs and activities. In this research, operational budgeting and accrual accounting were addressed with an analytical approach and the necessity of establishing accrual accounting, as a prerequisite for implementation of the budgeting on an operational basis was emphasized

Application of Accrual Accounting in the Australian Public Sector – Rhetoric or Reality

This paper presents a contextual. historical analysis of recent accrual accounting developments in the Australian Public Sector (APS). It takes a critical stance in that it questions the accrual accounting developments on a number of grounds. The paper examines changes in public sector financial management and accountability in four distinct settings, being: accrual financial reporting, accrual management systems, whole of government reporting, and accrual based budgeting. The findings show that already in Australia accrual accounting has made significant encroachments into some areas of annual financial and budget reporting. This influx has meant that terms such as ‘deficit’, ‘debt’, ‘liabilities’, ‘operating results’, ‘assets’, etc. have begun to change in meaning, which it is argued has important implications for the current process of transformation of aspects of the APS.