Implementation of Accrual-Basis Accounting In the Indonesian Public Sector

• Author(s): Arya Zulfikar Akbar ; Fendy Maradita
• Paper ID: 1703959
• Page: 225-231
• Published Date: 26-12-2022
• Published In: Iconic Research And Engineering Journals
• Publisher: IRE Journals
• e-ISSN: 2456-8880
• Volume/Issue: Volume 6 Issue 6 December-2022

Abstract

The rise use of accrual basis accounting spread in the public sector could be linked to many related factors, including the increase of many weaknesses and limits in cash-based accounting.This type of research is qualitative research using a descriptive approach. This research is included in the literature review research, using secondary data, namely reviewing the results of previous studies related to accrual basis and cash basis topic. In this literature study, the implementation of accrual basis accounting has 2 dimensions, which include factors that influence the success of accrual basis implementation in the public sector and the challenges that will be encountered during the adoption and implementation process.

Keywords

Accrual Basic, Public Sector Accounting, Implementation.

Citations

IRE Journals:
Arya Zulfikar Akbar , Fendy Maradita "Implementation of Accrual-Basis Accounting In the Indonesian Public Sector" Iconic Research And Engineering Journals Volume 6 Issue 6 2022 Page 225-231

IEEE:
Arya Zulfikar Akbar , Fendy Maradita "Implementation of Accrual-Basis Accounting In the Indonesian Public Sector" Iconic Research And Engineering Journals, 6(6)