A SURVEY OF THE RELATIONSHIP BETWEEN ACCRUAL ACCOUNTING BASIS AND IMPROVING ACCOUNTABILITY AND ORGANIZATIONAL PRODUCTIVITY COMPARED TO ADJUSTED CASH BASIS IN GOVERNMENTAL ORGANIZATIONS (CASE STUDY OF ORGANIZATIONS AND MAIN OFFICES (original) (raw)
Related papers
Volume 5 - 2020, Issue 8 - August, 2020
This study aims to look at the effect of implementing accrual-based government accounting standards, apparatus quality, public accountability and the Government Internal Control System on the quality of financial statements based on previous research. The study was conducted by examining articles relating to the variables of the application of accrual-based government accounting standards, apparatus quality, public accountability and Government Internal Control Systems that affect the quality of financial reports. Articles with appropriate titles are then collected for later review. Articles collected from 2010-2019 (ten years), with the consideration that the article is still quite relevant to the current conditions. Based on the articles that have been implemented, it can be concluded that the application of accrual-based government accounting standards, apparatus quality, public accountability and the Government Internal Control System have an effect on the quality of financial r...
Factors determining the Implementation of Accrual Basis of Accounting (ABA) in the Public Sector
International Journal of Research and Innovation in Social Science (IJRISS), 2022
Accrual Basis of Accounting is the process whereby revenue is recorded when it is earned, and expenditure is recorded when the consequence in liabilities is known or when benefits are obtained. This study adds to the current debate by looking at the elements that influence Accrual Basis of Accounting (ABA). This study analysed the factors determining implementation of ABA and the Quality of Financial Reporting in the Public Sector. The study adopted ex-post facto and exploratory research designs. Primary data through structured questionnaires were administered to the respondents from Accountant General's Office, Auditor Generals' Office, Ministry of Finance and Osun State Internal Revenue Service as well as the Public Accounts Committee of the State legislature were all used for the investigation. Principal Component Analysis (PCA) was used to analyse the determinants of implementation of Accrual Basis of Accounting. Results from Principal Component Analysis (PCA) showed that the nine (9) components of Accrual Basis of Accounting (ABA) can be combined efficiently into two (2) factors i.e International Accounting Standards and System/Administrative factor explaining 81.3% of the total variance among the intercorrelations of the nine (9) components of accrual accounting with eigenvalues of 3.057 and 1.067 respectively while other factors were below 1.0 base rate. The result of mean ranking with a value of 3.82 and 3.66 revealed that the existence of the cost-expensebased budget and prevalence of the traditional bureaucratic model of management are the major barriers to implementation of ABA in the study area. The study concluded that from the result of principal component analysis, the result indicated that out of the nine (9) itemized components (International Accounting Standards, System/administrative factor, High cost of personnel training, Costly implementation, Time consuming, High opportunity cost, Personal factors, Political factors and Low level of education and weak expertise) only the first two factors are prominent to this study. The sensitivity of the factors explained further that the components are categorized into International Accounting Standards and System/Administrative factor. It is therefore recommended that governments should provide the ministries, departments and agencies with necessary funding facilities and training towards implementing Accrual Based Accounting in their states.
2020
This study examined the impact of accrual basis system implementation on the efficiency and effectiveness of public sector financial reporting. According to the existing theoretical studies, there are different results of accrual basis system implementation in the public sector. This study found an empirical model in the impact of accrual basis system implementation on the efficiency and effectiveness of public sector financial reporting. The research model was analyzed by using Partial Least Square (PLS). It involved 63 internal auditors of Finance and Development Supervisory Agency, Central Java, Indonesia. Based on the analysis, the results showed that the accrual basis implementation has a significant positive effect on the efficiency and or effectiveness of public sector financial re-
2021
This study aimed to analyze the influence of the human resources competence, the IT quality, APIP support, communication and the leader commitment on the level of accrual-based accounting implementation and its impact to theaccountability and transparency of local governments. The instrument used was a questionnaire. The results showed that human resource competence, IT quality, and communication were able to influence the implementation of accrualbased accounting in local government entitie, but APIP support was not able. The leader commitment was able to moderate the relationship between human resource competence and the IT quality. The implementation of accrual-based accounting affected the level of accountability. The transparency assessment using an index of the level of information accessibility for local governments in South Sulawesi Province gave an average score of 3.45 on the disclosure of financial statements after implementation. This study has policy implications relate...
Implementing Accrual-Based Accounting Systems to Improve Transparency and Accountability
Zenodo (CERN European Organization for Nuclear Research), 2023
The goal of this study is to identify the benefits and drawbacks of introducing an accrual-based accounting system in Surakarta City Government in order to improve openness and accountability. A phenomenological research approach is used in this study. Both observation and interviewing are used to acquire data. Techniques for qualitative data analysis include data reduction, data display, and drawing inferences or performing verification. The study is being carried out by the Government of Surakart a Regency organization of the Surakarta City Government.The result shows that an accrual-based system is a system with records based on transactions that appear, not based on cash or cash that has been received or held. Users of financial statements or the public explain that the financial reports produced as a result of the adoption of the accrual-based accounting system are optimal. Utilizing a system of accrual-based accountingin Surakarta City is not 100% optimal. It is superior than a cash-based system to create an accrual-based accounting system. It is clear that by putting the accrual accounting system in place,the Surakarta City Government has become more real-time and the accrual-based implementation is a solution to increase and accountability. Users of financial statements really need transparency in financial reports. Utilizing a system of accrual-based accountingis a solution to increase transparency and accountability in producing financial reports.
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi, 2019
In Indonesia local government, accrual based Government Accounting Standard (GAS) was started to be mandatorily applied in 2015, so this research aims to investigate to what extent the role of accrual GAS implementation toward quality of financial reporting and financial performance especially at local governments. Population of this study is Local Governments of districts/cities in Indonesia for Fiscal Year 2014 and Fiscal Year 2015, as many as 542 local governments (before and after the implementation of accrual base). Sampling method uses probability sampling which is cluster sampling. In this case, the population is divided based on 34 province clusters, so the number of sample obtained is 242 local governments of districts/cities in Indonesia. The hypothesis testing uses paired t test. The object of research is the financial reporting quality and financial performance. The results of this study provide empirical evidence that there is an increase in the quality of financial reporting after the application of accrual-based accounting at local governments in Indonesia, but have not proven the existence of the increased financial performance. There is no differences in financial performance before and after accrual based accounting implementation at local governments in Indonesia. This hyphothesis was not supported due to the application of accrual basis accounting is still in the early stages of implementation (1 year) that still have constraints in limited human resources competencies, necessary adaptations or adjustments in the process of change. Local governments in Indonesia must apply accrual based accounting because it is proven that it increases financial report quality. However, the system implementation in the beginning period found many obstacles so it needs continuous adjustment and learning in order to reach desirable goal. There is still a debate on how important is the implementation or adoption of accrual IPSAS in many countries, including Indonesia. In Indonesia, the implementation of accrual based Government Accounting Standard (SAP/GAS) is new mandatory since 2015. The result of this research will give contribution to the theory, that there is significant influence of implementation accrual based GAS to financial reporting quality, but no significant increase in financial performance (efficiency and effectiveness) at local government. Therefore, this result study will be used to determine related policies about the implementation of accrual based GAS.
International Journal of Applied Finance and Business Studies, 2021
The aim of this research is to examine the effect of the application of government accounting standard accrual to quality of financial statement local government in the department of empowerment communities and village government at South Tapanuli Government. The population of this research are employees in the department of empowerment communities and village government. The total number of samples of this research are 35 people, which their data collection are taken using questionnaires. This research is tested using by simple regression. Research shows that the application of government accounting accrual standard has a positive and significant effect on the quality of local government financial statements.
Singaporean Journal of Business , Economics and Management Studies, 2015
The Main purpose of this study is assessment of the usefulness of accrual accounting on reporting transparency and accountability of the Ministry of Science universities. The Research populations was Tehran Kharazmi University. Based on Cochran formula 40 is obtained and from a random sampling method is used. The study data is collected using from five options range Likert questionnaire. To analyze the data, the methods of descriptive statistics (mean, percentage and frequency) and inferential statistics such as: Kolmogrov-Smirnov test for normality of the data set, student T-test, chi-square test-two (for question 1) and test T univariate (questions 3 and 2) were used. The results showed that accrual accounting has significant influence on the transparency of financial reporting. The results of the second question showed that accrual accounting has no significant influence on the transparency of financial reporting. The results of the third question of the results showed that accrual accounting has significant influence on determining the cost of services.
Introduction: Due attention to directors' timely accountability, their ability to fulfill their responsibilities adequately, and critical evaluation of their work makes the accrual accounting systems very effective in recording the financial events of the public sectors. Hence, examining the advantages and disadvantages of this accounting basis, and the factors influencing its implementation seem necessary. Methods: The data needed for testing the research hypotheses were collected through the questionnaire designed in this study. The questionnaire was completed by a group of financial managers, heads of accounting, and accountants working in the medical universities, health services, and affiliated units. Stratified random sampling based on Cochran formula was used to select the participants. T-test and analysis of variance (ANOVA) were used to analyze the data.
The Implementation of Accrual Basis Accounting in Indonesian Local Government
Journal of Economics and Behavioral Studies
This study is based on the Government Regulation No 71 of 2010 concerning Government Accounting Standards which have been enacted since 2015. In the period of this regulation enactment, there are obstacles that occur and it causes culpabilities in accrual basis accounting reporting. The objective of this study is to discover the factors which affect the accrual basis accounting implementation. Utilizing institutional theory as the theoretical basis to establish the framework that correlate training, communication, educational background, organizational culture, and implementation of accrual basis accounting. This study was conducted using quantitative method in local government of Bekasi. Therefore, this study contributes to regional government in order to able to provide the input in implementing a policy, specifically the Government Accounting Standards; provide information in regard to the obstacles and solutions which affects the implementation accrual basis accounting in Region...