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All Journal Jurnal Akuntansi Multiparadigma EDUNOMIC : JURNAL ILMIAH PENDIDIKAN EKONOMI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN Jurnal Akuntansi dan Pajak Indonesian Journal of Sustainability Accounting and Management Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) AFEBI Accounting Review Batoboh : Jurnal Pengabdian Pada Masyarakat JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Pendidikan Akuntansi dan Keuangan JISIP: Jurnal Ilmu Sosial dan Pendidikan Indonesian Journal of Sustainability Accounting and Management
Arie Pratama
Department Of Accounting Faculty Of Economics And Business Universitas Padjadjaran Indonesia.
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Akuntansi Multiparadigma

 1 
Difficulties of Accrual Accounting Implementation in Indonesian Government: a Comparative Study Pratama, Arie
Jurnal Akuntansi Multiparadigma Vol 3, No 2 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstract: Difficulties of Accrual Accounting Implementation in Indonesian Government: a Comparative Study. The research aims to compare the condition in Indonesia and other country that apply accrual accounting. The research method employed is qualitative descriptive. Data collected by the literary study, and interview. The research was conducted from November 2008 until January 2009. Analysis methods used were qualitative for data that was collected using literary study as well as content analysis for data that was collected using interview. The conclusions of this research are: the Human Resources Competencies, Public Finance Practice, and Regulation are factors that determined diffi culties in the implementation of accrual accounting in Indonesia and also in other country which implement the accrual accounting Abstrak: Kesulitan Implementasi Akuntansi Akrual di Pemerintahan Indonesia: Suatu Studi Komparatif. Riset ini bertujuan mengkomparasi kondisi di Indonesia dan negara lain yang mengaplikasikan akuntansi akrual. Metode riset yang digunakan adalah deskriptif kualitatif. Data dikoleksi melalui studi literatur dan wawancara. Riset dilakukan sejak November 2008 hingga Januari 2009. Metode analisis yang digunakan adalah dengan pendekatan kualitatif untuk data yang dikoleksi melalui studi literatur dan metode analisis konten untuk data yang dikoleksi dengan wawancara. Simpulan riset ini menunjukkan bahwa kompetensi sumber daya manusiam praktik keuangan publik dan peraturan merpakan factor yang menentukan kesulitan implementasi akuntansi akrual di Indonesia dan di negara yang lain yag juga mengaplikasikan akuntansi akrual.
DIFFICULTIES OF ACCRUAL ACCOUNTING IMPLEMENTATION IN INDONESIAN GOVERNMENT: A COMPARATIVE STUDY Arie Pratama
Jurnal Akuntansi Multiparadigma Vol 3, No 2 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2022.693 KB) | DOI: 10.18202/jamal.2012.08.7162

Abstract

Abstract: Difficulties of Accrual Accounting Implementation in Indonesian Government: a Comparative Study. The research aims to compare the condition in Indonesia and other country that apply accrual accounting. The research method employed is qualitative descriptive. Data collected by the literary study, and interview. The research was conducted from November 2008 until January 2009. Analysis methods used were qualitative for data that was collected using literary study as well as content analysis for data that was collected using interview. The conclusions of this research are: the Human Resources Competencies, Public Finance Practice, and Regulation are factors that determined diffi culties in the implementation of accrual accounting in Indonesia and also in other country which implement the accrual accounting  Abstrak: Kesulitan Implementasi Akuntansi Akrual di Pemerintahan Indonesia: Suatu Studi Komparatif. Riset ini bertujuan mengkomparasi kondisi di Indonesia dan negara lain yang mengaplikasikan akuntansi akrual. Metode riset yang digunakan adalah deskriptif kualitatif. Data dikoleksi melalui studi literatur dan wawancara. Riset dilakukan sejak November 2008 hingga Januari 2009. Metode analisis yang digunakan adalah dengan pendekatan kualitatif untuk data yang dikoleksi melalui studi literatur dan metode analisis konten untuk data yang dikoleksi dengan wawancara. Simpulan riset ini menunjukkan bahwa kompetensi sumber daya manusiam praktik keuangan publik dan peraturan merpakan factor yang menentukan kesulitan implementasi akuntansi akrual di Indonesia dan di negara yang lain yag juga mengaplikasikan akuntansi akrual.
Co-Authors Ahmad Fadillah Adha Anggraeni Dwijayanti Anton, Syahri Aprilianti, Anti Azizah Iim Nur Aminah Martis, Martis Memed Sueb Nanny Dewi Tanzil Nunuy Nur Afiah Prayuda, Novandra Putri, Nadifa Amalia Gunadi Rafael Martin Winwin Yadiati