Implementation Of Accrual-based Accounting Research Articles

CENTRAL GOVERNMENT REPORTING QUALITY IN LHOKSEUMAWE KPPN PARTNERS WORKING UNIT

This study aims to examine determinants of financial statements quality of central government institutions. There was a change in the implementation of full accrual-based accounting in the Indonesian government in 2015, with an impact on the quality of government financial reporting. This study is a development of previous research using four exogenous determinants, namely organizational commitments, human resources competencies, internal control systems, and the implementation of accrual-based accounting. The testing method employed in this research is quantitative. This research uses a questionnaire as a tool to collect data from respondents. The population in this study was the partner institutions in the State Treasury Office (KPPN) Lhokseumawe. The sample that can be used in this research is 93 respondents. The partial Least Square (PLS) technique was used to analyze data processed using Smart PLS 3.0. The results show that organizational commitment, internal control systems, and the implementation of accrual-based accounting have positive and significant impacts on the financial statements quality of central government institutions. Meanwhile, human resources competencies does not affect government reporting quality

Competence of human resources, quality of information technology, organizational commitment and successful implementation of accrual-based accounting

This study aims to determine the effect of competence of human resource, quality of information technology and organizational commitment on the successful implementation of accrual-based accounting. The sample in this study was 56 respondents who were obtained using purposive sampling technique from employees of the administration and accounting department of the Regional Finance and Assets Agency of Kendari City. The analytical method used is descriptive analysis method and multiple linear regression. The results showed that the competence of human resources, the quality of information technology and organizational commitment have a positive and significant impact on the successful implementation of accrual-based accounting in local governments. This shows that the higher the level of competence of human resources, the quality of information technology and organizational commitment, the successful implementation of accrual-based accounting in local governments will be better.

Factors Affecting the Success of Accrual-Based Accounting Implementation in the Sidoarjo Regency Government

This study aims to analyze the factors that influence the success of the implementation of accrual-based accounting in the Sidoarjo Regency Government (Study on the Sidoarjo Regency Government). The sampling method used is the Slovin formula. The sample in this study amounted to 114 samples. The data used is primary data. The data analysis method used in this study is Multiple Linear Regression with SPSS 23. The results of this study indicate that human resource expertise has an effect on the success of accrual-based accounting implementation in the Sidoarjo Regency Government. The quality of technology and information systems affect the success of the implementation of accrual-based accounting in the Sidoarjo Regency Government. Organizational commitment affects the success of accrual-based accounting implementation in the Sidoarjo Regency Government. Organizational culture influences the success of accrual-based accounting implementation in the Sidoarjo Regency Government.

Readiness in Accrual-Based Accounting Implementation among Malaysian Public Healthcare Sector

The aim of this study is to identify the level of readiness in the implementation of accrual-based accounting among Malaysian public healthcare sector and to examine the relationships between human resources competency, software and technology capability, accounting policies and standards suitability and the level of readiness in the implementation of accrual-based accounting. Data were collected using questionnaires from a sample of 200 administrative officers in the Finance Department at 20 public hospitals and State Health Departments.The finding showed that the level of readiness to implement accrual-based accounting in Malaysian public healthcare was moderately high. The results also revealed that there were significant relationships between human resources competency, software and technology capability and accounting policies and standards suitability and the level of readiness to implement accrual-based accounting. The results implicated that users of accounting system in Northern Malaysian public healthcare are ready to implement accrual-based accounting. However, improvement should be directed towards relevant areas as identified in the study to ensure a more successful and beneficial implementation of this new accounting system in Malaysian public sector.

HUBUNGAN PENERAPAN AKUNTANSI BERBASIS AKRUAL DAN KINERJA PEMERINTAH DI INDONESIA

This paper studies the links between the application of accrual-based accounting and government performance. This study aims to examine the relationship between accrual accounting and government performance improvement. This study uses a quantitative approach with panel data ordered logistic regression. This study is based on 216 observation from Ministries in Indonesia from 2014 until 2016. This research contributes by providing empirical evidence with an understanding of the relationship between accrual-based accounting and performance in the Indonesian Government that has never been done before. The results of this study prove that the implementation of accrual-based accounting is proven to improve government performance. The Indonesian government adapted government accounting standards from the International Public Sector Accounting Standards (IPSAS) published by the International Federation of Accountants (IFAC). The Indonesian government has substantially adopted these standards and not just a symbolic approach to get legitimacy in international.

IMPLEMENTASI SISTEM AKUNTANSI INSTANSI BERBASIS AKRUAL (SAIBA) PADA BALAI DIKLAT KEAGAMAAN PROVINSI ACEH

The purpose of this study provides a description of the impact and challenges in the implementation of the Accrual-Based Agency Accounting System (SAIBA). This research was conducted at the Religious Training Center in the Province of Aceh. Type of qualitative research with data collection based on interview techniques, observation and documentation studies. Data is obtained by going down directly to the research location and reviewing it with existing literature studies. This research is expected to be useful for the staff of the Aceh Province Religious Training Center in implementing accrual-based accounting to run optimally. The results show that the Implementation of Accrual-Based Agency Accounting System at the Center for Religious Training in Aceh Province has not been so effective. The problem is related to the readiness of human resources who have not fully understood accrual-based accounting. However, the implementation of accrual-based accounting has brought significant benefits. Challenges in the implementation of accrual-based accounting in terms of leadership commitment, the Aceh Province Religious Training Center supports changes in accrual-based accounting because clear and absolute regulations regarding systems, procedures, and policies are regulated in PP 71 of 2010. Accounting systems and IT facilities and infrastructure have been adequate. As a form of anticipation of the emergence of staff resistance, the strategy carried out in the form of socialization as well as training was intensified in early 2015 but there was a decline in the following year. Resistance appears on two considerations, namely the ease and benefits of implementing SAIBA. The response of the staff of the Aceh Province Religious Training Center is that it is easy to run the SAIBA application for those who have mastered and can facilitate staff performance. On the other hand, there are benefits obtained from the SAIBA application as financial reports are more transparent and accurate.

PENGARUH SPIP DAN EFEKTIVITAS INTERNAL AUDIT TERHADAP PENCEGAHAN KORUPSIDENGANIMPLEMENTASI AKUNTANSI BERBASIS AKRUAL SEBAGAI VARIABEL INTERVENING (STUDI PADA KANTOR PUSAT KEMENTERIAN PERHUBUNGAN)

This study aims to analyze the influence of SPIP (Government Internal ControlSystems) and Internal Audit on corruption prevention mediated by theimplementation of accrual-based accounting at Ministry of Transportations of TheRepublic of Indonesia. The type of research used was descriptive and causal.The research method used was questionnaire, with the scope of employees inthe field of Internal Audit and Accounting, which consists of Senior Auditors andStructural Officials in the field of accounting at the Head Office of the Ministry ofTransportation as many as 91 respondent. The analysis data is processed usingSPSS ver.23.0.The results of the research shows that the SPIP has no significanteffect (indirectly) on prevention of corruption through the implementation ofAccrual-Based Accounting, while Internal Audit has a significantly indirect effecton Corruption Prevention through the implementation of Accrual-BasedAccounting.

The Implementation of Accrual-based Accounting in Indonesian Government: Has Local Government Financial Statement Quality Improved?

This paper seeks to find evidence accrual accounting implementation within local government in Indonesia. The evidence comes from the quality of financial statements published by the local government in Indonesia. The financial statements used in this study is financial statement publish from 2007 to 2016 by local government in Indonesia, including province, city, and regency. A total of 5,080 financial statements is used in this research. Based on the regulation, financial statements which published between 2007 and 2013 is published under Cash Toward Accrual accounting standard. Financial statements which published from 2014 onwards is using full accrual accounting standard. From those 5,080 financial statements, there is 3,515 financial statements publish using Cash Toward Accrual (CTA) basis, and 1,565 financial statements that using accrual basis. This research utilizes Mann-Whitney testing as an analysis technique. This research finds that accrual-based financial statements have a significant difference in total quality, relevance, reliability, and understandable value compared to CTA based financial statements. This research also finds that financial statement quality is improving every year. Although there has been an increase, those increase has not been maximized. Local governments must strive to improve the quality of their financial statements so that transparency and accountability delivered by local governments are maximized.

The Implementation of Accrual-Based Accounting in Malaysian Public Sector: Opportunities and Challenges

Public sector reforms in Malaysia begun in the 1980s with the primary objective of improving the effectiveness, efficiency and transparency of governmental operational and financial management. The shift from cash-based accounting to accrual-based accounting in the public sector constitutes one of the measures outlined in the New Economic Model (NEM) under this reform initiative. The aim of this paper is to examine the opportunities and challenges faced by the Malaysian public sector in implementing accrual-based accounting. A review of previous literature in this area showed that accrual-based accounting improves decision-making processes, promotes better financial management and enhances public accountability. However, the transition process between these two accounting methods is not without challenges. Human resources competency, software and technology capability, accounting policies and standards suitability are identified as major challenges in the implementation effort. These challenges should be taken into consideration carefully by the government in order to ensure successful migration towards accrual-based accounting.

Public interest and accrual accounting: are they aligned?

PurposeThe purpose of this paper is to evaluate the merits of accrual-based accounting for the public in an Indonesian local government. It gives insights into the connection between the new practices and responses from government apparatus.Design/methodology/approachThe paper applies genetic structuralism from Pierre Bourdieu to study the interrelation of habitus, field and capital in the accrual accounting implementation.FindingsThe result indicates a symbolic dominance of central government in the implementation of accrual-based accounting in the local government. Accrual accounting is considered to be a technique of government accountability which is independent from political and social situation.Practical implicationsThe accrual accounting implementation preoccupies the government officials in their study of the preparation of financial statements while its utilization to increase the public welfare is still ignored.Social implicationsThe government still prioritizes accountability and transparency for managerial and political purposes. Hence, the public interest is less superior compared with the formalities established between governments – the central government and local governments – and the regional legislator.Originality/valueThis paper contributes to the evaluation of the alignment of government policy with the public interest.

Accrual Basis Landscape: The Absence of Political Will in Preventing Dysfunctional Behaviour in Indonesia

Objective - This research aims to reveal the failure of accrual accounting to create good governance and clean government in local governments in Indonesia. Additionally, the research seeks to examine the increase in accrual based rapid growth in Indonesia and the instance of corruption among government officials. Methodology/Technique - In connection with this objective, the study explains the practical perspective of political intervention during the adoption of accrual accounting and examines the role of the community in the implementation of accrual accounting using a critical phenomenology method. Findings - The findings of this study show that accrual-based accounting encourages deviant behaviour within the public sector and hence, good governance and clean government cannot be achieved. Accrual basis in this regard becomes a means for actors to conceal fraud by exploiting the weaknesses of accrual-based accounting to allow for creative accounting. Novelty - This study uses a qualitative method to describe the implementation of accrual-based accounting in local governments in Indonesia, which is a new approach to this phenomenon. Type of Paper: Empirical Keywords: Accrual; Accounting; Public Sector; Good Governance; Clean Government; Indonesia. JEL Classification: M10, M14, M19

STUDI FENOMENOLOGI ATAS IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL PADA BADAN LAYANAN UMUM DAERAH RSUD DR. SAIFUL ANWAR MALANG

This research is aimed to obtain deep understanding about the meaning of accrual based accounting implementation based on financial management experience in Saiful Anwar hospital. Through Husserl's phenomenology, the implementation of accrual-based accounting is interpreted as making us uncertain and complicated which ultimately leads to the awareness that the presence of accrual-based accounting is interpreted as one of the needs to control all operational activity in Saiful Anwar hospital. In the facts, the application of accrual-based accounting in RSSA has not been fully applicable, especially in financial filing report based on SAK. It is because the obstacle coming from the internal itself. One of the obstacles faced in implementing these standards is the accounting system that has not been integrated with all units in RSSA so as to affect the accuracy and speed of time in the preparation of the financial statements of RSSA due to the preparation of financial statements are still manually implemented.