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Title: IMPLEMENTATION OF GOVERNMENT ACCRUAL ACCOUNTING STANDARDS IN AN INDONESIA LOCAL GOVERNMENT
Authors: Laily Noor Farida, Indrawati Yuhertiana
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1Laily Noor Farida, 2 Indrawati Yuhertiana 1,2University of Pembangunan Nasional Veteran Jawa Timur
MLA 8 Farida, Laily Noor, and Indrawati Yuhertiana. "IMPLEMENTATION OF GOVERNMENT ACCRUAL ACCOUNTING STANDARDS IN AN INDONESIA LOCAL GOVERNMENT." Int. j. of Social Science and Economic Research, vol. 3, no. 6, June 2018, pp. 2465-2482, ijsser.org/more2018.php?id=168. Accessed 2018. APA Farida, L., & Yuhertiana, I. (2018, June). IMPLEMENTATION OF GOVERNMENT ACCRUAL ACCOUNTING STANDARDS IN AN INDONESIA LOCAL GOVERNMENT. Int. j. of Social Science and Economic Research, 3(6), 2465-2482. Retrieved from ijsser.org/more2018.php?id=168 Chicago Farida, Laily Noor, and Indrawati Yuhertiana. "IMPLEMENTATION OF GOVERNMENT ACCRUAL ACCOUNTING STANDARDS IN AN INDONESIA LOCAL GOVERNMENT." Int. j. of Social Science and Economic Research 3, no. 6 (June 2018), 2465-2482. Accessed , 2018. ijsser.org/more2018.php?id=168.
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Abstract: This study aims to explore in depth how a new accounting standard considered capable of providing more accountable information implemented in local government in Indonesia. Mojokerto regency government is obliged to change cash-based accounting standard to become accrual-based. This study uses a qualitative approach, where researchers involved as a participant observer. The informants observed are government employees involved in accounting and financial accounting. The data used relate to various local government policies to implement accrual-based accounting standards, including responses from accountants. Data analyzed by Miles Huberman interactive method. Government accounting innovation, in this case, the adoption of the accrual basis accounting system, replacing the centralized specified cash basis. The regional head has a strong commitment to implement it, by establishing various technical regulations for accrual basis accounting to be implemented. There is resistance because this standard is considered severe. This study provides an understanding that behavioral factors occur in government budgeting processes. Government policy to continuously improve human resources especially in accounting field needs to be improved. In organizations where accounting personnel are scarce, it is advisable not transferred because it can disrupt the implementation of government accounting innovation. This study provides an in-depth and detailed understanding of the implementation of government accounting innovation rarely done by previous research.

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