Abstract
The purpose of this study is to investigate current developments and potential implementation problems of the adoption of Government Accounting Standards (Standar Akuntansi Pemerintahan 2005), an accrual based system that has been promulgated since the year 2005 for the Indonesian public sector. This study is required given the magnitude benefits claimed and potential costs required to implement the new system at all government levels. Exploration of archival data, document analysis, and interviews with top official in the Indonesian public sector have been conducted. Although the effort to adopt accrual accounting for the Indonesian public sector initially developed since the early 1990s, aimed at facilitating improved decisions making and accountability in the context of the Indonesian public sector reform, it faces several potential problems in imlementing the nes standards; the lack of necessary sophisticated accounting skills in the bureaucracy, lack of response from society and parliament and the absence of an independent standard setter for the public sector accounting. The implementation problems potentially undermine rhetorical reasons behind the perceived usefulness of accrual accounting for managerial and accountability purposes within the Indonesian public sector. A proposed way to accelerate the accrualisation program is also offered.
The purpose of this study is to investigate current developments and potential implementation problems of the adoption of Government Accounting Standards (Standar Akuntansi Pemerintahan 2005), an accrual based system that has been promulgated since the year 2005 for the Indonesian public sector. This study is required given the magnitude benefits claimed and potential costs required to implement the new system at all government levels. Exploration of archival data, document analysis, and interviews with top official in the Indonesian public sector have been conducted. Although the effort to adopt accrual accounting for the Indonesian public sector initially developed since the early 1990s, aimed at facilitating improved decisions making and accountability in the context of the Indonesian public sector reform, it faces several potential problems in imlementing the nes standards; the lack of necessary sophisticated accounting skills in the bureaucracy, lack of response from society and parliament and the absence of an independent standard setter for the public sector accounting. The implementation problems potentially undermine rhetorical reasons behind the perceived usefulness of accrual accounting for managerial and accountability purposes within the Indonesian public sector. A proposed way to accelerate the accrualisation program is also offered.
2 komentar:
Wah.. kok cuma abstraknya aja Mas??
Mau lengkapnya donk... he3
Pliss...bwt ngerjain tugas ni...
Makasih bnyk..
ya memang cuma ini koq, ditanya kepanjangannya ..
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