Implementation of Accrual Basis Accounting in the Public Sector in Indonesia: A Literature Review
DOI:
https://doi.org/10.55927/eajmr.v3i1.7943Keywords:
Accrual Accounting, Public Sector, Indonesia, SLR, ImplementationAbstract
This Literature Review aims the application of Accrual Accounting in the public sector in Indonesia. This research method uses SLR (Systematic Literature Review). Data analysis by mapping 30 selected journals from 2019 to 2023 in the Google Scholar database. The results of this research show the obstacle and key factors that influence the succession implementation of local government financial reports in Indonesia; Obstacles in implementing Accrual Basis Accounting include a lack of awareness on the part of management regarding the urgency of implementing it. , the information system is able to accommodate reporting and HR readiness both in terms of competency and capability. The Important factors that influence implementing Accrual Basis Accounting; human resource competence, information technology, internal control and regulations. The most common factors found were HR competency and Internal Control which had the greatest influence on the success of implementing Accrual Basis Accounting in the public sector in Indonesia.
References
A’la Alrahim, A., & Wibowo, P. (2022). Analisis manfaat laporan keuangan berbasis AKRUAL dalam pengambilan keputusan di Pemerintah Kabupaten Bantaeng. JAE (Jurnal Akuntansi dan Ekonomi), 7(3), 80-93.
Abdurrahim, A., Hidayati, D. N., & Budiarto, B. (2019). Implementasi Peraturan Pemerintah Nomor 71 Tahun 2010 Tentang Standar Akuntansi Pemerintahan Berbasis Akrual. Valid: Jurnal Ilmiah, 16(1), 99-110.
Adhikari, P., & Garseth-Nesbakk, L. (2016). Implementing public sector accruals in OECD member states: Major issues and challenges. Accounting Forum, 40, 125–142.
Akbar, B. (2013). Akuntansi Pemerintahan. Jakarta: Bumi Metro Raya.
Amalla, A. D., & Bawono, A. D. B. (2021). Peran Akuntansi Akrual Dalam Penyusunan Laporan Keuangan Pada Masa Pandemi Covid-19 (Studi Kasus Pada RS. Ortopedi Prof. Dr. R. Soeharso). Jurnal Mutiara Akuntansi, 6(1), 88-102.
Arif, R. (2020). Faktor-Faktor Yang Mempengaruhi Implementasi Standar Akuntansi Pemerintahan Berbasis Akrual. Media Mahardhika, 18(3), 378-386.
Arnaboldi, M., & Lapsley, I. (2008). On the implementation of accrual accounting: A study of conflict and ambiguity. European Accounting Review, 18(4), 809–836.
Aulia, A., Susetyo, B., & Raharjo, T. B. (2019). Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern Pemerintah, Pemahaman Basis Akrual, dan Pemanfaatan Teknologi Informasi terhadap Kualitas (Studi Kasus pada OPD Kabupaten Tegal). Permana: Jurnal Perpajakan, Manajemen, dan Akuntansi, 11(2), 173-186.
Ayu, P. C., & Kusumawati, N. P. A. (2020). Pengaruh Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual, Kompetensi Sumber Daya Manusia dan Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten Gianyar. Widya Akuntansi dan Keuangan, 2(1), 113-126.
Azmi, A. H., & Mohamed, N. (2014). Readiness of Malaysian public sector employees in moving towards accrual accounting for improve accountability: The case of Ministry of Education (MOE). Procedia – Social and Behavioral Sciences, 164, 106–111.
Baker, R., & Rennie, M. D. (2006). Forces leading to the adoption of accrual accounting by Canadian government: An institutional perspective. Canadian Accounting Perspectives, 5(1), 83–112.
Blumer, H. (1969). Symbolic interactionism: Perspective and method. Englewood Cliff, NJ: Prentice-Hall.
Bruno, A., & Lapsley, I. (2018). The emergence of an accounting practice: The fabrication of a government accrual accounting system. Accounting, Auditing, & Accountability Journal, 31(4), 1045–1066.
Connolly, C & Hyndman, N. (2011). Accruals accounting in the public sector: A road not always taken. Management Accounting Research, 22, 36–45.
Dwiputrianti, S. (2011). Scope of auditing on the quality of content in the Indonesian external public sector auditing reports. International Review of Public Administration, 16(3), 133–149.
Fauzy, R. (2022). Faktor-Faktor Yang Mempengaruhi Keberhasilan Penerapan Akuntansi Berbasis Akrual Pemerintahan Kabupaten Serdang Bedagai. KITABAH: Jurnal Akuntansi dan Keuangan Syariah, 1(1).
Geurtsen, A. (2014). Accountability standards and legitimacy of not-for-profit organization in the Netherlands. International Review of Public Administration, 19(2), 163–178.
Gunawan, I. B. A., & Sujana, E. (2023). Pengaruh Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual, Kompetensi Sumber Daya Manusia, Dan Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten Buleleng. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 14(03), 824-837.
Guthrie, J. (1998). Application of accrual accounting in the Australian public sector – Rhetoric or reality? Financial Accountability & Management, 14(1), 1–19.
Ha, Y. S. (2002). A comparative study of budgetary and financial management reforms: The cases of Australia, New Zealand, and Sweden. International Review of Public Administration, 7(1), 123–136.
Harun, H. (2007). Obstacles to public sector accounting reform in Indonesia. Bulletin of Indonesian Economic Studies, 43(3), 365–376.
Harun, H., & Robinson, P. (2010). The adoption of accrual accounting in the Indonesian public sector. Research in Accounting in Emerging Economies, 10, 233–250.
Harun, H., An, Y., & Kahar, A. (2013). Implementation and challenges of introducing NPM and accrual accounting in Indonesian local government. Public Money & Management, 33(5), 383–388.
Harun, H., Van Peursem, K., & Eggleton, I. (2012). Institutionalization of accrual accounting in the Indonesian public sector. Journal of Accounting & Organizational Change, 8(3), 257–285.
Harun, H., Van Peursem, K., & Eggleton, I. (2015). Indonesian public sector accounting reforms: Dialogic aspirations a step too far. Accounting, Auditing & Accountability Journal, 28(5), 706–738.
Hassan, M. M. (2015). Transformation to more-accrual-based accounting practice in Indonesian government. Journal of International Business Research, 14(1), 139–165.
Henukh, I. T., Saleh, M. F., & Adelina, Y. E. (2020). Analisis Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual Pada Pemerintah Kota Kupang. Al-Mal: Jurnal Akuntansi Dan Keuangan Islam, 1(2), 161-184.
Herawati, H., & Fitriyani, N. (2019). Pengaruh Penerapan Standar Akuntansi Pemerintah Berbasis Akrual, Sistem Pengendalian Intern Dan Kualitas Laporan Keuangan Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Studi Kasus Inspektorat Kabupaten Bengkulu Tengah). JAZ: Jurnal Akuntansi Unihaz, 2(2), 19-35.
Herindraningrum, F. F., & Yuhertiana, I. (2021). Kualitas laporan keuangan pemerintah daerah di Indonesia: Literature review. EL MUHASABA: Jurnal Akuntansi (e-Journal), 12(2), 157-171.
Holle, V. A., Salle, A., & Sanggenafa, M. (2019). Pengaruh Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual, Sistem Pengendalian Intern Dan Motivasi Kerja Terhadap Kualitas Laporan Keuangan. Jurnal Akuntansi Dan Keuangan Daerah, 14(1), 16-35.
Hood, C. (1991). A public management for all seasons? Public Administration, 69(1), 3–19. Hood, C. (1995). The new public management in the 1980s: Variations on a theme. Accounting, Organizations and Society, 20(2–3), 93–109.
Jati, B. P. 2019. Pengaruh Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual Terhadap Kualitas Laporan Keuangan Pemerintahan Daerah. Wahana, 21(1).
Karunia, A. P, Payamta, & Sutaryo. (2019). The Implementation of Accrual-based Accounting in Indonesian Government: Has Local Government Financial Statement Quality Improved. Journal of Accounting and Investment, 20(2), 26-43.
Khasanah, H. D., & Pramudyastuti, O. L. (2020). Analisis Penerapan Sistem Akuntansi Instansi Berbasis Akrual di RSJ Prof. dr. Soerojo Magelang. Kurs: Jurnal Akuntansi, Kewirausahaan dan Bisnis, 5(2), 145-153.
Langelo, F., Saerang, D. P. E., & Alexander, S. W. (2015). Analisis penerapan standar akuntansi pemerintah berbasis akrual dalam penyajian laporan keuangan pada pemerintah kota bitung. Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 3(1), 1–8.
Maimunah, M. (2016). Implementation of accrual accounting: Review of readiness and arising problem. Procedia – Social and Behavioral Sciences, 219, 480–485.
Maqdliyan, R. (2022). Determinan implementasi akuntansi akrual terhadap akuntabilitas sector publik: pendekatan teori institusional. Jwm (jurnal wawasan manajemen), 10(3), 198-203.
Mayring, P. (2014). Qualitative content analysis. Theoretical foundation, basic procedures and software solution. Klagenfurt: Beltz.
Millah, N., Dawud, J., & Listiani, T. (2019). Strategi Implementasi Kebijakan Akuntansi Berbasis Akrual Di Pemerintah Daerah Provinsi Jawa Barat. Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi, 16(2), 289-303.
Minogue, M. (2000). Should flawed models of public management be exported? Issues and practices. Manchester: Institute for Development Policy and Management, University of Manchester.
Muhtar, Payamta, Sutaryo, & Amidjaya, P. G. (2020). Scientific Papers of the University of Pardubice 28(3).
Nurhayati, Y., Aprianto, R., & Anggraini, R. (2019). Pengaruh Akuntansi Berbasis Akrual dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten Musi Rawas Utara. Jurnal Akuntanika, 2407-1072.
Park, S. M., Miao, Q., & Kim, M. Y. (2015). The role of leadership behaviors for enhancing organizational effectiveness in the Chinese public sector. International Review of Public Administration, 20(2), 153–176.
Power, M. K. (2003). Auditing and the production of legitimacy. Accounting, Organizations and Society, 28(4), 379–394.
Prabowo, T. K. W., Leung, P., & Guthrie, J. (2017). Reforms in public sector accounting and budgeting in Indonesia (2003-2015): Confusions in implementation. Journal of Public Budgeting, Accounting & Financial Management, 29(1), 104–137.
Prabowo, T., Martin-Sardesai, A., & AM, J. G. (2022). Implementation of Accrual Accounting in the Public Sector: Evidence from Indonesia., Journal of Management Review and Transformation, 77-90.
Probohudono, A. N., Widayat, W. & Arifah, S. 2020. Determining of The Compliance of Local Governments To Implement The Accounting System of The Government’s Accrual Base In Indonesia. Ilomata International Journal of Management 1(4): 177-190.
Putra, D. M., & Sulistyowati, W. A. (2021). Measuring impact of the accrual accounting implementation on fiscal transparency quality: a mixed methods study in Indonesia. Journal of Accounting and Investment, 22(3), 460-481.
Putu, S. N., Van Helden, G. J., & Tillema, S. (2007). Public sector performance measurement in developing countries. Journal of Accounting & Organizational Change, 3(3), 192–208.
Ramadhani, M., Soerono, A. N., & Mulyasari, W. (2019). Pengaruh Sumber Daya Manusia, Sistem Pengendalian Intern, Teknologi Informasi, Dan Pemahaman Basis Akrual Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Pada Organisasi Perangkat Daerah Provinsi Banten). Jurnal Riset Akuntansi Terpadu, 12(1).
Ramli, M., Afriwan, O., & BUDIARTO, B. (2020). Keberhasilan Implementasi Peraturan Pemerintah Nomor 71 Tahun 2010 Tentang Standar Akuntansi Pemerintahan Berbasis Akrual. Ganec Swara, 14(1), 406-412.
Retno. Y., Yuliansyah, Y., & Adelina, Y. E. (2019). The implementation of accrual basis accounting by Indonesia’s local governments. International Review of Public Administration, 24(2), 67-80.
Ritonga, I. T. (2015). Lesson learned from early implementation stage of accrual accounting in Indonesia local government – A case study in Province XYZ.
Rosana, L., & Bharata, R. W. (2023). Implementasi Standar Akuntansi Pemerintah Berbasis Akrual Terhadap Kualitas Penyajian Laporan Keuangan. Jurnalku, 3(1), 23-34. Accrual basis accounting by Indonesia’s local governments. International Review of Public Administration, 24(2) 67-80.
Sadiyah, D. I., & Yuhertiana, I. (2021). Pengaruh Kualitas Sumber Daya Manusia, Komitmen Organisasi, Dan Insentif Terhadap Implementasi Standar Akuntansi Pemerintah Berbasis Akrual (Studi Pada Perangkat Daerah Kota Surabaya). Kompak: Jurnal Ilmiah Komputerisasi Akuntansi, 14(1), 126-141.
Sudaryati, E., & Permana, T. D. I. (2020). Analisis Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual Pada Dinas Kehutanan Provinsi Jawa Timur. Berkala Akuntansi dan Keuangan Indonesia (BAKI), 5(1), 1-13.
Suparman, M., Siti-Nabiha, A. K., & Phua, L. K. (2015). Public sector accounting reforms: Assessing Indonesia’s readiness towards implementing accrual accounting. Problems and Perspectives in Management, 13(2), 296–303.
Synnerstorm, S. (2007). The civil service: Towards efficiency, effectiveness and honesty. In R. H. McLeod & A. MacIntyre (Eds.), Indonesia: Democracy and the promise of good governance (pp. 159–177). Singapore: Institute of Southeast Asian Studies.
Talitha, V. & Aswar, K. 2021. Implementation of Accrual-Based Government Accounting Standards in Indonesia: A Review of Organizational Factors. Journal of Economics and Behavioral Studies 13(5): 22-31.
Wahono, Romi S. (2013). Systematic Literature Review (SLR). https://romisatriawahono.net
Widyastuti, N. M. A., Sujana, E., & Adiputra, I. M. P. (2015). Analisis kesiapan pemerintah daerah dalam menerapkan standar akuntansi pemerintah berbasis akrual di Kabupaten Gianyar. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi S1), 3(1), 1–12.
Yulianti, R. (2022). Pengaruh Implementasi Standar Akuntansi Pemerintahan Berbasis Akrual Dan Efektivitas Fungsi Pengawasan Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten Aceh Besar. Jurnal Manajemen, Ekonomi, Keuangan dan Akuntansi, 3(2).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Muhammad Ichlasul Amal, Nurfaliza Nurfaliza, Heince R. N. Wokas
This work is licensed under a Creative Commons Attribution 4.0 International License.
