Analysis the Process of Change in Accounting from Cash Basis to Accrual Basis in the Indonesian Government
| Main Author: | Fuadah, Luk Luk |
|---|---|
| Format: | Proceeding PeerReviewed application/pdf |
| Terbitan: |
, 2010
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| Subjects: | |
| Online Access: |
http://eprints.unsri.ac.id/5649/1/Proceeding_ISC_2010_November_Lukluk_2.pdf http://eprints.unsri.ac.id/5649/ |
Daftar Isi:
- 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.