PERKEMBANGAN AKUNTANSI BERBASIS AKRUAL PADA SEKTOR PEMERINTAH DI INDONESIA

Authors

  • Riri Zelmiyanti Universitas Islam 45

DOI:

https://doi.org/10.33558/jrak.v6i1.829

Keywords:

accrual base, Government Accounting Standard

Abstract

Under accrual base, revenue and expense are recognized when transaction exist regardless the cash
occur. Accrual base implementation should be carefully, with proper preparation and related structured rules,
system, and human resource. Government Accounting Standard (GAS) implementation accrual base will impact
the regulatory changes and accounting system, and must be supported by capacity and capability of human
resources. The implementation of accrual base in Indonesia govermental accounting actually started at 2001
with the issuance of MAKUDA. GAS implementation with accrualo base is a mandate of UU No.17/2003 about
State Finance. However, every unit in government departemen has difference preparation, so GAS
implementation based on accrual are done in stages, with the implementation of SAP-based Cash Towards
Accrual based on Government Regulation No. 24 of 2005 and will then move to accrual-based SAP in full
accordance with Government Regulation No. 71 Year 2010 began the year 2015

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Published

2015-02-16