PERAN KOMPETENSI LULUSAN AKUNTANSI PADA SEKTOR PUBLIK DALAM KERANGKA REFORMASI MANAJEMEN KEUANGAN NEGARA
| Main Author: | Bilmar Parhusip |
|---|---|
| Format: | Article application/octet-stream eJournal |
| Bahasa: | eng |
| Terbitan: |
Jurnal Akuntansi.
, 2010
|
| Subjects: | |
| Online Access: |
http://journal.tarumanagara.ac.id/index.php/ea/article/view/731 |
Daftar Isi:
- “Applying only formal accounting rules would not increase transparency. Accrual accounting therefore requires the availability of many high skilled accountants both inside and outside the government.” The quote above is relevant enough to represents the condition in Indonesia which is currenly developing its accounting rules and system. It also reflects the measures needs to be taken into consideration by Indonesian Government in developing the existing financial accounting and reporting system. It is undeniable that the financial accounting and reporting is needed by the Government in order to achive fiscal transparency in conform to international standards. However, it is not enough since the effective financial accounting and reporting system is also needed for public finance management, accountability and policy making. In the middle of efforts to improve and develop effective accounting system, the lack of skilled employees has contributed to the emerging of several problems in the implementation of financial accounting and reporting. Hence, paper about the competency of accounting graduates in relation to the expectation of government accounting service user and public sector is relevant and interesting. This research tries to unfold the expectation of the accounting service user and the current facts in the context of the development of public sector accounting being done by the Government at the moment. How far the Government has made steps to fulfil as well accommodates those expectation and the existing problems become the focus of this paper including policy recommendation needs to be taken.