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All Journal Jurnal Akuntansi Multiparadigma Journal of Law, Administration, and Social Science
Harun Harun
Universitas Tadulako
Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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ACCRUAL BASED REGIME ADOPTION IN THE INDONESIAN PUBLIC SECTOR Harun Harun
Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1607.049 KB) | DOI: 10.18202/jamal.2010.04.7080

Abstract

Abstract. Accrual Based Regime Adoption in The Indonesian Public Sector. A global trend indicates the emerging role of the private style reporting system as a part of New Public Financial Management reform in the public sector in developed and emerging economies. This study documents that the Indonesian goverments policy to formally adobt an accrual accounting reporting for the public sector in 2003 was part of wider public financial reform imposed by international donor communities and domestic aspiration as a means to strengthen the accountability, transparency and efficiency of public sector operation. Drawing from empirical data issued by the Goverment Institutions (e.g the State Audit Board) and the experience of a municipal goverment in implementing the new reporting system and other relevant information, the institutionalization of the new goverment reporting system in Indonesia has been encountered with a number critical issues: local goverments have been positioned as the passive adopter of the accounting regime against the decentralization policy, the low level of compliance to reporting standarts, the lack of using financial information for managerial purposes, and the emerge of an illegal practice as an unintended outcome of the public financial management reform. This paper concludes with practical recomendation and suggestion for future studies.
Legal education on bank responsibilities and customer vigilance in maintaining the security of savings funds for the community (Case study of PT Bank Sulteng, Palu City) Eva Palampanga; Fajriani Amalia; Dea Manuhulu; Gabriella Almasari Datuan; Harun Harun
Journal of Law, Administration, and Social Science Vol 6 No 3 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v6i3.2201

Abstract

Public trust is the primary foundation of banking activities, particularly regarding the security of customer deposits. However, in practice, various problems such as lost funds, account breaches, and system failures that result in losses for customers are still encountered. This study aims to examine and provide legal education regarding banks' legal responsibilities for the security of customer deposits based on the provisions of Indonesian laws and regulations. The research method used is normative legal research with a statutory and conceptual approach. The results show that banks have a legal obligation to maintain the security of customer funds as part of the prudential principle and consumer protection. This responsibility is regulated by various regulations, including the Banking Law, provisions of supervisory authorities, and principles of consumer protection for financial services. If a loss occurs due to negligence or error on the part of the bank, the bank is obliged to provide compensation to the customer. Therefore, legal education for the public is important so that customers understand their rights and available legal protection mechanisms. This research is expected to contribute to increasing legal awareness and strengthening public trust in the banking system.
Co-Authors Dea Manuhulu Eva Palampanga Fajriani Amalia Gabriella Almasari Datuan