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Application of Accrual Bases in Government Accounting: Challenges and Implications
Tifani Napitupulu, Juliana Siahaan, Iskandar Muda, Erlina
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DOI:10.17265/1548-6583/2025.03.006
Universitas Sumatera Utara, Medan, Indonesia
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.
government accounting, accrual basis, transparency, accountability, literature review
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