Ram'dhan, M. Nur and Nurdiono, Nurdiono and Evana, Einde and Gustiawaty Dewi, Fajar and Lindrianasari, Lindrianasari (2021) Implementation of accrual accounting concept in Indonesian government: is it the true concept? International Journal of Trade and Global Markets (IJTGM), 14 (2).
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Abstract
This study aimed to assess the accrual concept applied by the government, whether it is in accordance with the accrual concept applied to corporations. Accrual-based accounting in the government is a global issue. This study used a conflict-ambiguity model perspective with a combined method, public document analysis, and Inspectorate survey. The study found that there was 1.94% from total receivable general allocation funds (GAFs) that had not been given to regional government. However, in the government's financial statements in Lampung region, there was no record of receivables within the GAF.
| Item Type: | Article |
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| Subjects: | H Social Sciences > H Social Sciences (General) |
| Depositing User: | Prof. Dr. Nurdiono, S.E., M.M., Akt., CA., CPA, CSRS Nurdiono |
| Date Deposited: | 22 Jun 2021 01:01 |
| Last Modified: | 22 Jun 2021 01:01 |
| URI: | http://repository.lppm.unila.ac.id/id/eprint/32745 |
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