학술논문
Implementation of accrual accounting concept in Indonesian government: is it the true concept?
Document Type
Article
Source
International Journal of Trade and Global Markets; 2021, Vol. 14 Issue: 2 p166-175, 10p
Subject
Language
ISSN
17427541; 1742755X
Abstract
This study aimed to assess the accrual concept applied by the government, whether it is in accordance with the accrual concept applied to corporations. Accrual-based accounting in the government is a global issue. This study used a conflict-ambiguity model perspective with a combined method, public document analysis, and Inspectorate survey. The study found that there was 1.94% from total receivable general allocation funds (GAFs) that had not been given to regional government. However, in the government's financial statements in Lampung region, there was no record of receivables within the GAF.