rahmad, efendi and Gamayuni, Rindu Rika and Dewi, Fajar Gustiawaty Usefulness Analysis Of Accrual Based Accounting Information On Local Government Financial Statement: A Qualitative Study. INTERNATIONAL JOURNAL OF SCIENTIFIC & TECHNOLOGY RESEARCH. ISSN ISSN 2277-8616

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Abstract

This study aims to explain the usefulness of accrual-based accounting information on local government financial statements, using framing theory analysis. Informants in the study amounted to 27 people in the Lampung Provincial Government consisting of Regional Government Budget Team (TAPD) 15 people and Government Internal Supervisory Apparatus (APIP) 12 people. Data collection techniques by semi-structured interviews, test the validity of the data using triangulation and analysis methods and qualitative data management using NVivo version 12 software. The results showed that the accrual accounting information had not been useful by the local government in decision making. Furthermore, the results of the research are presented by framing usefulness of accrual-based accounting information on local government financial statement including Diagnosis (problem): System, accounting information system is not full accrual, not integrated with planning and asset subsystems; Human Resources (HR), low understanding and less number of accounting education employees; Data of Local Government Financial Statements, not full disclosure, are not presented in full and valid; Regulation, has not regulated the use of information in financial statements; Report Users, low executive and legislative commitment and understanding about the use of financial report information for decision making. Prognosis (strategi): employee education and training, socialization to the executive and legislative, improvement of regional accounting information systems, and changes in regulations both central and regional which give role to accounting information in government financial reports. Motivational (impact): increasing efficiency and effectiveness, increasing transparency and accountability, measuring performance and internal control, comprehensive and prudent decision making, realizing the principle of prudence, for calculating service rates, minimizing budget politicization and minimizing opportunities for corruption. Index Terms: accrual basic, framing theory, public sector accounting, qualitative, usefulness information.

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: rindu rika
Date Deposited: 13 May 2019 03:07
Last Modified: 16 Jan 2020 06:31
URI: http://repository.lppm.unila.ac.id/id/eprint/12775

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