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Application of Accrual Based Accounting Problems at Central Aceh Government’s


Publication Date:

Authors : ;

Page : 250-256

Keywords : Accrual problems; Strategic steps; Accrual basis;

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The present study has the objective to analyze the problems in the application of accrual- based accounting at the local government of the Central Aceh. This research is also aimed to find out the strategic steps carried out by the local government in handling the problems of application of accrual-based accounting - by means of conducting a case study at Central Aceh Regional Government. The method employed in this research was qualitative method with case study approach. The results demonstrated that the application of accrual-based accounting at the Central Aceh Regional Government has been supported by the presence of regulations (Qanun) of the Central Aceh Regency on the accounting policy and SAP(Standar Akuntansi Pemerintahan) procedural system at Central Aceh Regency; followed by the socialization at the beginning of this application, which is then supported by the information technology. What become the problem here the insufficient Human Resources (HR), either in terms of experience or educational backgrounds at the Office of Central Aceh Regional Financial Management. Subsequently, the Central Aceh Regional Government, via the Office of Central Aceh Regional Financial Management, took the strategic steps to overcome the problems in the application of accrual-based accounting through: (1) special training, (2) funding/ budgeted expenditures, and (3) supportive information technology and systems.

Last modified: 2021-08-03 17:42:24