Analysis the Process of Change in Accounting from Cash Basis to Accrual Basis in the Indonesian Government

Fuadah, Luk Luk (2010) Analysis the Process of Change in Accounting from Cash Basis to Accrual Basis in the Indonesian Government. In: International Seminar and Conference "Developing Indonesia's Competitiveness Through Professional Entrepreneurial Character", 9-10 November 2010, Universitas Negeri Jakarta.

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    Abstract

    This paper will discuss three critical issues related to accrual accounting in government. First, this paper will explain the accounting concepts and how to apply to government accounting. In accounting concepts there are four important things, such as the cash basis, modified cash basis, modified accrual and cash basis accrual basis. The second part of this paper will analyze about the constraints of what is in the process of change in the cash basis to accrual basis. Several constraints that can be occurred in this process are the human resources and accounting information system in government. Finally, this paper will discuss about some benefits that obtained from using accrual accounting for government. Some usefulness of accrual basis includes more information in decision-making, more transparent and more accountable, to improve the efficiency and effectiveness in government and so forth.

    Item Type: Conference or Workshop Item (Paper)
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    Divisions: Faculty of Economics > Department of Accounting
    Depositing User: Mrs Lukluk Fuadah
    Date Deposited: 22 Jul 2015 09:38
    Last Modified: 22 Jul 2015 09:38
    URI: http://eprints.unsri.ac.id/id/eprint/5649

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