Muhammad Nur, Ramdan and Nurdiono, Nurdiono and Einde, Evana and fajar, gustiwaty and Lindrianasari, Lindrianasari (2021) Implementation of accrual accounting concept in Indonesian government: is it the true concept? International Journal of Trade and Global Markets, 14 (2). pp. 166-175. ISSN 1742-755X

2021_IJTGM-25317_Jurnal Publikasi.pdf

Download (307kB) | Preview
Official URL:


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
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: Prof. Dr. Nurdiono, S.E., M.M., Akt., CA., CPA, CSRS Nurdiono
Date Deposited: 24 Jun 2021 08:28
Last Modified: 24 Jun 2021 08:28

Actions (login required)

View Item View Item