MANFAAT BASIS AKRUAL DAN BASIS KAS MENUJU AKRUAL DALAM PENGAMBILAN KEPUTUSAN INTERNAL PEMERINTAH DAERAH

BARIES FERRYONO, SUTARYO SUTARYO

Abstract


This study examines which accounting (accrual accounting or cash accounting), according to public sector managers and financial managers of the area can provide more useful information for internal decision-making in local government. This research was conducted by distributing questionnaires. The questionnaire consisted of 19 questions related to the internal decision-making of local government. The respondents are public sector managers and financial managers in the area of East Java province and West Sulawesi province. Respondents percieved that the accrual accounting is more useful than a cash accounting the accrual for every questions asked. The results of this study also shows that local governments are not ready yet to implement accrual accounting. The respondents answer that they do not have sufficient competency in the accrual accounting. If the local government wants to implement the accrual accounting to be success, the local governments must be able to develop policies, one to improve qualities and manage human resources. The results of this study may vary with improvement of respondents' competence and experience in term of accounting

Keywords


accrual basis, cash basis, decision making, public sector manager, local government

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DOI: https://doi.org/10.24815/jdab.v4i2.6797

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