IMPLEMENTATION STUDY OF ACCRUAL-BASED ACCOUNTING IN REGIONAL GOVERNMENT ENTITIES

This research was conducted with the aim of analyzing and reviewing the implementation of accrual?based accounting in local government entities. In the first year, the study was conducted in the form of instruments monitoring the implementation of accrual-based accounting compiled based on Government Accounting Standards according to Government Regulation (PP) No. 71 of 2010. The object of research was the Financial Administration Officer (PPK) and the Regional Finance Management Officer (PPKD) of the Makassar City Government which is located in 51 Regional Work Units (SKPD). Research uses quantitative methods with descriptive analysis with index methodology. The results were obtained, that of the 16 variables studied, there were 5 variables, namely cash and cash equivalents, receivable, non-permanent investments, fixed assets, and Construction in progress, not yet believed to be in accordance with the application of Government Accounting Standards. And the results of the study and analysis regarding the implementation of accrual?based accounting in government entities for the first year were obtained in the form of instruments to monitor the implementation of a government policy in the accountability of regional financial management. In addition, the results of this study are the development of accounting theory, especially government accounting theory that has existed so far, so that the results of the study are used as material in the preparation of course teaching materials. For the second year, the results of this study are expected to be continued by making a more complex study model, by examining the factors that influence the application of accrual accounting policies. For the third year, in addition to developing a study model as well as developing research objects. For regional entities, the results of the study can be used as material in developing resources within the local government organizational structure.