Paper Status Tracking
Contact us
[email protected]
Click here to send a message to me 3275638434
Paper Publishing WeChat

Article
Affiliation(s)

Universitas Sumatera Utara, Medan, Indonesia

ABSTRACT

This study aims to analyze the challenges and implications of implementing the accrual basis in governmental accounting through a literature review approach. The method used is a systematic review of 15 scientific journals, consisting of 10 national and 5 international journals published within the last five years (2019-2024). The findings reveal that the implementation of the accrual basis in Indonesia still faces several obstacles, particularly in terms of the competency of public officials, the limitations of integrated financial information systems, and inconsistencies between regulations and financial reporting practices. Nevertheless, the accrual basis has been found to improve the quality of financial information, enhance budgetary accountability, and support more efficient and transparent public financial governance. These findings are in line with practices in several countries that have successfully adopted accrual accounting in the public sector. This study recommends improving the capacity of human resources, strengthening financial information systems, and harmonizing inter-agency policies to ensure that the implementation of accrual-based accounting provides optimal benefits for public sector financial management.

KEYWORDS

government accounting, accrual basis, transparency, accountability, literature review

Cite this paper

References

ADDIN Mendeley Bibliography CSL_BIBLIOGRAPHY Afriyeni, P., Zuliyana, S., Asrina, S., & Syaherwandi. (2024). Penerapan Standar Akuntansi Pemerintah Berbasis Akrual Pada Laporan Keuangan Badan Perencanaan Pembangunan Daerah Kebupaten Bengkalis. Jurnal Akuntansi, Keuangan, Perpajakan Dan Tata Kelola, 1(4), 474–485.

Alzahrani, F., & Ahmed, M. (2023). Barriers to Accrual Accounting in the Public Sector. Middle East Journal of Accounting and Finance.

Amir, I. R. (2024). Penerapan Metode Kas Menuju Akrual Terhadap Laporan Keuangan Pada Dinias Tenaga Kerja dan Transmigrasi Provinsi Sulawesi Selatan. Jurnal Ilmiah Akuntansi, 7(1).

Ananda, R., & Rosmiati, D. (2021). Efektivitas Pelatihan Akuntansi Akrual. Jurnal Administrasi Negara.

Cohen, S., & Karatzimas, S. (2020). The Global Transition to Accrual Accounting. International Journal of Public Sector Management.

Dewi, C.; Rambe, P.; Muda, I. and Ginting, S. (2018). Application of Accrual Accounting to Government.In Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES, ISBN 978-989-758-432-9, pages 938-942. DOI: 10.5220/0009494309380942. https://www.scitepress.org/PublicationsDetail.aspx?ID=Fq42rvrU0Ac=&t=1

Fadilah, N., & Nuryanti, D. (2020). Peran Audit Internal dalam Akuntansi Akrual. Jurnal Audit Publik.

Hassan, M., & Bello, R. (2019). Challenges of Accrual Accounting in Emerging Economies. African Journal of Accounting, Auditing and Finance.

Juliani, D., Raza, H., Yunita, N. A., & Ikhyanuddin. (2024). Pengaruh Penerapan Standar Akuntansi Pemerintahan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Dengan Pengawasan Kualitas Laporan Keuangan Sebagai Variabel Moderating Pada Organisasi Perangkat Daerah Kota Lhokseumawe. Jurnal Akuntansi Malikussaleh, 3(3), 370-385.

Khair, P.A., Bangun, V.S., (2020). Accrual-Based Public Accounting Standard In Indonesia Presentation Of Financial Statements of General Service Agency. Turkish Online Journal of Qualitative Inquiry, 11(4), 1025-1029. https://tojqi.net/index.php/journal/article/view/8218

Lee, J., & Kim, H. (2021). PFM Reforms and Accrual Accounting in Korea. Journal of Accounting and Public Policy.

Matondang, K. A., Saskia, A., Marpaung, K., Purba, L. M., & Sirait, K. D. (2025). Tantangan dan Strategi Implementasi Sistem Akuntansi Pemerintah Berbasis Akrual di Pemerintah Pusat dan Daerah. Journal of Management Accounting Tax and Production, 3(1), 294-303.

Nasution, P. W., Wulandari, T., Nasirwan, Suhandi, & Hasanah, N. (2024). Analisis Penerapan Sistem Akuntansi Berbasis Akrual Terhadap Laporan Keuangan Pemerintahan Daerah Sumatera Utara. Jurnal Ilmu Ekonomi Dan Bisnis, 2(1), 26-32.

Nuraini, S., & Hanafiah, R. (2024). Reformasi Keuangan Pemerintah melalui Basis Akrual. Jurnal Tata Kelola dan Kebijakan Publik.

Octaria, D., Rahmiati, Soraida, S., Zulaika, T., Oktavia, R., & Diarsyad, M. I. (2024). Penerapan Standar Akuntansi Pemerintahan Dan Pertanggungjawaban Keuangan Desa. Jurnal Riset Keuangan Dan Akuntansi, 9(1). https://doi.org/10.25134/jrka.v9i1.7635

Pitaloka, I., & Terzaqhi, M. T. (2024). Pengaruh Pemahaman Standar Akuntansi Pemerintah, Pemanfaatan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah KOta Palembang. Jurnal Kajian Ekonomi & Bisnis Islam, 5(10), 4103–4119. https://jom.unpak.ac.id/index.php/akuntansi/article/viewFile/2010/1696

Putra, D. M., & Sudarto, S. (2019). Dampak penerapan basis akrual terhadap kualitas transparansi fiskal pemerintah. Indonesian Treasury Review Jurnal Perbendaharaan Keuangan Negara Dan Kebijakan Publik, 4(3), 219-231. https://doi.org/10.33105/itrev.v4i3.140

Rahayu, A., & Somantri, Y. (2021). Analisis Hambatan Akuntansi Akrual di Instansi Pemerintah. Jurnal Akuntansi dan Keuangan Publik.

Ramirez, F., & Thomas, L. (2022). Accrual Implementation in OECD Countries. Public Money & Management.

Safari, M. D. E. T., Putri, P. A. N., & Ermayani, R. (2024). Pengaruh Implementasi Sistem Akuntansi Pemerintahan Berbasis Akrual Terhadap Kualitas Pelaporan Keuangan Publik. Jurnal Ekonomi, Manajemen, Dan Akuntansi, 10(5), 3036-3040.

Sari, N., & Lestari, H. (2022). Transparansi Keuangan Publik Berbasis Akrual. Jurnal Ilmu Pemerintahan.

Suzitra, R., Hamzani, U., & Fahmi, M. (2024). Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual terhadap Barang Milik Negara. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 8(3), 38-51.

Taufik, A., & Mulyadi, E. (2019). Kesiapan Infrastruktur TI untuk Basis Akrual. Jurnal Sistem Informasi Pemerintah.

Widodo, A., & Prasetya, R. (2022). Akuntabilitas Anggaran Pemerintah dengan Basis Akrual. Jurnal Akuntabilitas Publik.

About | Terms & Conditions | Issue | Privacy | Contact us
Copyright © 2001 - David Publishing Company All rights reserved, www.davidpublisher.com
3 Germay Dr., Unit 4 #4651, Wilmington DE 19804; Tel: 001-302-3943358 Email: [email protected]