scholarly journals The Institutionalization of Accrual Accounting: The Perspective of New Institutional Sociology Theory

2017 ◽  
Vol 9 (2) ◽  
pp. 100-109
Author(s):  
Rizky Ayu Savitri ◽  
Zaenal Fanani
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Government Regulation ◽  
Best Practice ◽  
Central Government ◽  
Study Data ◽  
Accounting System ◽  
Accrual Accounting ◽  
Interpretive Case Study

This study aims to understand an accounting system change of a local government in Indonesia. This study is a qualitative and interpretive case study. Data collection is done through interviews of key actors who were involved in the process of accrual accounting institutionalization and documentation.The result of this study shows that the institutional isomorphism occurs on the implementation of accrual accounting at the local government. Coercive isomorphism are shown by the finding that the adoption of accrual accounting was affected by the central government, namely by issuing the regulations such as Government Regulation no. 71 of 2010 and Regulation of the Minister of Home Affairs no.64 of 2013. Normative isomorphism was found on the findings of consultant and academic involvement in the implementation of accrual accounting. Mimetic isomorphism was found when the local government conducted benchmarking to the other local governments that became the best practice in the accrual accounting implementation in Indonesia. In reality these three forms of institutional mechanism were interact each other, then contribute in influencing the practices and the actors during the accrual accounting institutionalization process in the local government.

scholarly journals The implementation of Cost-Effective in Spanish local governments: Analysis of institutional work in a case study

2020 ◽  
Vol 23 (1) ◽  
pp. 75-90
Author(s):  
José María González-González ◽  
Manuel Jesús García-Fénix
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Public Management ◽  
Central Government ◽  
Theoretical Perspective ◽  
Cost Effective ◽  
Longitudinal Case Study ◽  
Institutional Work ◽  
Different Types

Este trabajo se propone analizar las formas de trabajo institucional desarrolladas por distintos actores para la emergencia e implantación del Coste Efectivo de los Servicios de las Entidades Locales (CESEL). Los resultados del estudio de caso longitudinal realizado ponen de manifiesto que los principales actores, Gobierno Central y Ayuntamiento, llevaron a cabo diferentes formas de trabajo institucional (político, cultural y técnico), surgiendo conflictos durante su desarrollo debido a las distintas lógicas institucionales en las que se apoyaron: eficiencia económica e interés social, respectivamente. Este trabajo contribuye a la perspectiva teórica adoptada evidenciando que las formas en las que se desarrolla el trabajo institucional por distintos actores determinan la configuración final de la nueva institución que quiere crearse. Así, aunque la regulación estableció como finalidad del CESEL profundizar en el cumplimiento de los principios de eficiencia y de transparencia de la gestión pública local, las formas en las que se ha desarrollado el trabajo institucional durante su implantación lo han configurado como un instrumento de transparencia, presentando además serias limitaciones para que ésta sea efectiva. This paper aims to analyze the forms of institutional work carried out by different actors with regard to the emergence and implementation of Cost-Effective of Local Government Services (CESEL, Coste Efectivo de los Servicios de las Entidades Locales). The results of the longitudinal case study evidence that the main actors, Central Government and Local Government, carried out different types of institutional work (political, cultural and technical), by arising conflicts during their development due to the different institutional logics in which they were supported: economic efficiency and social interest, respectively. This work contributes to the theoretical perspective adopted by evidencing that the ways in which institutional work is developed by different actors determine the final configuration of the new institution that is to be created. Thus, although the regulation established that the purpose of CESEL is to deepen on compliance with the principles of efficiency and transparency of local public management, the ways in which the institutional work has been developed during its implementation have configured it as an instrument for transparency and also it presents serious limitations so that transparency is effective.

Understanding the forces and critical features of a new reporting and budgeting system adoption by Indonesian local government

2020 ◽  
Vol 16 (1) ◽  
pp. 145-167
Author(s):  
Harun Harun ◽  
David Carter ◽  
Abu Taher Mollik ◽  
Yi An
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Central Government ◽  
Dominant Role ◽  
New Technology ◽  
National Level ◽  
Accounting System ◽  
Local Authorities ◽  
Content Type ◽  
Policymaking And Implementation

Purpose This paper aims to critically explore the forces and critical features relating to the adoption of a new reporting and budgeting system (RBS) in Indonesian local governments. Design/methodology/approach The study is based on an intensive analysis of document sources and interview scripts around the institutionalization of RBS by the Indonesian government and uses the adaption of Dillard et al. (2004) institutional model in informing its findings. Findings The authors find that at the national level, the key drivers in RBS adoption were a combination of exogenous economic and coercive pressures and the wish to mimic accounting reforms in developed nations. At the local government level, the internalization of RBS is a response to a legal obligation imposed by the central government. Despite the RBS adoption has strengthened the transparency of local authorities reports – it limits the roles of other members of citizens in determining how local government budgets are allocated. Research limitations/implications The results of the study should be understood in the historical and institutional contexts of organizations observed. Practical implications The authors reinforce the notion that accounting as a business language dominates narratives and conversations surrounding the nature of government reporting and budgeting systems and how resource allocation is formulated and practiced. This should remind policymakers in other developing nations that any implementation of a new accounting technology should consider institutional capacities of public sector organizations and how the new technology benefits the public. Social implications The authors argue that the dominant role of international financial authorities in the policymaking and implementation of RBS challenges the aim of autonomy policies, which grant greater roles for local authorities and citizens in determining the nature of the budgets and operation of local authorities. Originality/value This study extends institutional theory by adapting the Dillard et al. (2004) model in explaining the forces, actors and critical features of a new accounting system adoption by local governments.

scholarly journals Tantangan Pemerintah Pusat dalam Merubah Sistem Akuntansi dan Pelaporan Keuangan dari Half Accrual Accounting ke Full Accrual Accounting

2018 ◽  
Vol 1 (1) ◽  
pp. 044-048
Author(s):  
Tohirin Tohirin
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Government Regulation ◽  
Business Processes ◽  
Central Government ◽  
Accounting System ◽  
Accrual Accounting ◽  
State Finance ◽  
The Government ◽  
New System

Sesuai dengan Undang-Undang nomor 1 tahun 2004 tentang keuangan Negara dan Undang-Undang nomor 1 tahun 2004 tentang Perbendaharaan Negara serta Peraturan Pemerintah nomor 10 tahun 2010 tentang Standar akuntansi Pemerintahan, Pemerintah Pusat diharuskan membuat laporan keuangan berdasarkan basis akuntansi akrual mulai tahun 2015.Tulisan ini bertujuan menguraikan tentang tantangan yang harus dihadapi oleh pemerintah pusat untuk berpindah dari sistem yang sekarang digunakan yaitu Half AccrualAccounting ke sistem yang baru yaitu Full Accrual Accounting. Metode analisa yang digunakan dalam kajian ini adalah analisis statistika deskriptif. Paper ini akan memberikan gambaran singkat tentang apa yang telah dilaksanakan oleh Pemerintah Pusat di dalam menjalankan mandat dari Undang-Undang terkait Pengelolaan Keuangan Negara di era reformasi. Pemerintah pusat menghadapi tantangan saat harus meninggalkan sistem yang saat ini dipergunakan dengan pendekatan Half accounting Accrual dengan disupport oleh Aplikasi Saiba menuju sistem baru yang Full Accrual Accounting yang disupport oleh Aplikasi Sakti. Pertama, tantangan regulasi; Kedua, tantangan Sistem Informasi dan Teknologi; Ketiga, tantangan Sumber Daya Manusia; Keempat, tantangan resiko implementasi sistem baru dalam konteks pengelolaan keuangan negara; dan terakhir; Kelima, tantangan perubahan bisnis proses. Pemerintah pusat sesungguhnya belum sepenuhnya menjalankan mandat undangundang dalam menjalankan sistem akuntansi dan pelaporan keuangan karena belum menerapkan Full Accrual Accounting System. Kajian ini memberikan rekomendasi pemerintah untuk bisa bermigrasi dengan aman menuju sistem baru yang akuntabel dan reliabel   In accordance with Act No. 1 of 2004 concerning State Finance and Act No. 1 of 2004 concerning State Treasury and Government Regulation No. 10 of 2010 concerning Government Accounting Standards, the Central Government is required to make financial reports based on accrual accounting starting in 2015. This writing aimed to describe the challenges that must be faced by the central government to move from the system currently in use, namely Half Accrual Accounting to the new system, namely Full Accrual Accounting. The analytical method used in this study was descriptive statistical analysis. This paper provided a brief overview of what has been done by the Central Government in carrying out the mandate of the Laws relating to Management of State Finance in the reform era. The central government faced challenges when it comes to leaving the system that is currently being used with the Accrual Half accounting approach, supported by the Saiba Application to the new system namely Full Accrual Accounting supported by the Sakti Application. First, regulatory challenges; Second, the challenges of Information Systems and Technology; Third, the challenges of Human Resources; Fourth, the risk challenges of implementing a new system in the context of state financial management; and last; Fifth, the challenge of changing business processes. The central government actually had not fully implemented the legal mandate in carrying out the accounting and financial reporting system because it had not implemented a Full Accrual Accounting System. This study suggested the government to be able to migrate safely towards a new accountable and reliable system.

scholarly journals Making Sanitation and Hygiene a Human Security Issue: The case of Nyamagabe District, Rwanda

2021 ◽  
Author(s):  
Kwizera, Maurice Kwizera, Maurice ◽  
Lambert Karangwa ◽  
Jeannette Murekatete ◽  
Gilbert Rukundo Mutabaruka ◽  
Jean Paul Mbarushimana ◽  
...  
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Central Government ◽  
Security Issue ◽  
Sanitation And Hygiene ◽  
Government Leadership ◽  
Working Together ◽  
Practical Experiences ◽  
National Governments

This case study was developed to inform subsequent research and analysis of local government leadership and prioritisation of sanitation and hygiene (S&H) in East Africa. Consolidated learning from across the three countries involved can be found in the Sanitation Learning Hub (SLH) Learning Brief: Strengthening sub-national systems for area-wide sanitation and hygiene. From late 2020 to early 2021, the SLH collaborated with local government actors and development partners from three sub-national areas to explore ways of increasing local government leadership and prioritisation of S&H to drive progress towards area-wide S&H. For some time, local government leadership has been recognised as key to ensuring sustainability and scale, it is an important component of the emerging use of systems strengthening approaches in the sanitation sector. It is hoped that this work will provide practical experiences to contribute to this thinking. Three case studies were developed to capture local government and development partners’ experiences supporting sub-national governments increase their leadership and prioritisation of S&H in Siaya County (Kenya), Nyamagabe District (Rwanda), and Moyo District (Uganda), all of which have seen progress in recent years. The development partners involved were UNICEF in Kenya, WaterAid in Rwanda, and WSSCC/ Uganda Sanitation Fund in Uganda. The cases were then analysed through three online workshops facilitated with staff from the local governments, central government ministries and development partners involved to explore them in further detail, review experiences and identify levers and blockages to change. Lessons from the workshops are documented in the SLH learning brief mentioned above. This is the case study developed by Nyamagabe District and WaterAid documenting their experiences and reflections from working together to increase prioritisation of S&H in Nyamagabe District, Rwanda.

A Holistic Approach to Accelerated Attainment of Open-Defecation Free Status in Moyo District

2021 ◽  
Author(s):  
David Katwere Ssemwanga ◽  
Dominic Lomongin Aballa ◽  
Steven Amoko ◽  
Sheila Nduhukire
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Central Government ◽  
Holistic Approach ◽  
Sanitation And Hygiene ◽  
Government Leadership ◽  
Working Together ◽  
Practical Experiences ◽  
National Governments

This case study was developed to inform subsequent research and analysis of local government leadership and prioritisation of sanitation and hygiene (S&H) in East Africa. Consolidated learning from across the three countries involved can be found in the Sanitation Learning Hub (SLH) Learning Brief: Strengthening sub-national systems for area-wide sanitation and hygiene. From late 2020 to early 2021, the SLH collaborated with local government actors and development partners from three subnational areas to explore ways of increasing local government leadership and prioritisation of S&H to drive progress towards area-wide S&H. For some time, local government leadership has been recognised as key to ensuring sustainability and scale and it is an important component of the emerging use of systems strengthening approaches in the sanitation sector. It is hoped that this work will provide practical experiences to contribute to this thinking. Three case studies were developed to capture local government and development partners’ experiences supporting sub-national governments increase their leadership and prioritisation of S&H in Siaya County (Kenya), Nyamagabe District (Rwanda), and Moyo District (Uganda), all of which have seen progress in recent years. The development partners involved were UNICEF in Kenya, WaterAid in Rwanda, and WSSCC/ Uganda Sanitation Fund in Uganda. The cases were then analysed through three online workshops facilitated with staff from the local governments, central government ministries and development partners involved to explore them in further detail, review experiences and identify levers and blockages to change. Lessons from the workshops are documented in the SLH learning brief mentioned above. This is the case study developed by Moyo District and WSSCC/Uganda Sanitation Fund documenting their experiences and reflections from working together to increase prioritisation of S&H in Moyo District, Uganda.

scholarly journals Implementasi Akuntansi Berbasis Akrual Pada Pemerintah Daerah (Studi Pada Pemerintah Kota Semarang dan Pemerintah Kota Bandar Lampung)

2015 ◽  
Vol 10 (2) ◽  
pp. 1-10
Author(s):  
Ulfi Maryati ◽  
Armel Yentifa ◽  
Wiwik Andriani
Keyword(s):  
Qualitative Research ◽  
Local Government ◽  
Conceptual Framework ◽  
Research Methods ◽  
Local Governments ◽  
Central Government ◽  
Qualitative Research Methods ◽  
Financial Policy ◽  
Accrual Accounting ◽  
Library Research

The aim of this research is to evaluate implementation of Accrual based accounting of local government in Kota Semarang and Kota Bandar Lampung. The research finds that Government Act (PP) No. 71 Year 2010 as amendment of Section 36 ayat (1) Regulation No 17-2003 and Pasal 70 section (2) Regulation No.1-2004 has instructed government to apply Accrual accounting by the year 2008. However, the regulation for implementing this Accrual based accounting has just established since 2010 in PP 71-2010. The establishment of this governmental act, all governments both local and central, must apply Accrual based accounting by the year of  2015. The years from 2010 until 2014 can be identified as the transition from cash based accounting to Accrual based accounting. In December 2013, Central government has set Regulation of Internal Affairs Ministry (Permendagri) No. 64 in 2013 which can be identified as the regulation for controlling the implementation of PP 71 in 2010 at local governments. Local government of Kota Semarang is the only region in Indonesia which has applied Accrual based accounting since 2008. In 2013, government of Bandar Lampung start implementing this financial policy informally, but actually they still use PP 24-2005. This research was conducted using qualitative research methods with library research technique. The result of implementation accrual accounting in two public governments is appropriated to conceptual framework.

scholarly journals IMPLEMENTATION OF GOVERNMENT FINANCIAL INFORMATION SYSTEMS TOWARD LOCAL GOVERNMENT FINANCIAL STATEMENTS: CASE STUDY IN DELI SERDANG, INDONESIA

2021 ◽  
Vol IV (2) ◽  
pp. 98-106
Author(s):  
Fitri Yani Panggabean ◽  
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Government Regulation ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Accounting System ◽  
Accounting Systems ◽  
Balance Sheets

This paper aims to determine how the application of government financial accounting systems for financial statements government in the Deli Serdang district. The autonomy that has been carried out since 1999 in Indonesia refers to Law number 32 of 2004, which has been revised. Thus, local governments are given the authority to manage finances independently. The use of finance must be carried out accountably and transparently. The study was conducted in the Deli Serdang regency government – Indonesia, with descriptive qualitative research. The data were obtained primarily by the documentation technique, which is a regional financial statement document for two years, a central and local government regulation document. The results showed that; 1) preparation of financial statements, the Deli Serdang regency government has implemented a financial accounting system with inadequate equipment such as an uncomputerized system that has delayed financial statements; 2) delays in financial statements are also caused by unskilled human resources and a bit number of employees for the application of government financial accounting systems; 3) financial statements at the end of the year found that the calculation of the budget, calculation of the budget memorandum, cash flow, and balance sheets are in accordance. However, it is constrained by the unavailability of data comparisons with the previous year; and 4) the structure of government financial management organizations in the form of a direct line, in which leaders and employees have direct responsibility regarding their duties. This can facilitate the coordination of supervisors for the better.

scholarly journals The Key Success and Strategic Role of Accrual Based Accounting Implementation

The Winners ◽  
2015 ◽  
Vol 16 (2) ◽  
pp. 142
Author(s):  
Surepno Surepno
Keyword(s):  
Human Resource Development ◽  
Asset Management ◽  
Local Governments ◽  
Central Government ◽  
Successful Implementation ◽  
Accounting System ◽  
Accrual Accounting ◽  
Strategic Role ◽  
Transparency And Accountability

Central Government policy to adopt accrual-based accounting system providing consequences for local governments to apply accrual accounting in the financial statements. Empirical evidence shows that the readiness of the local government in Indonesia in the process of implementation of accrual accounting is still relatively low. This study aimed to analyze the success of Semarang Government in implementing accrual accounting. This study also analyzes the offender's response to the implementation of the strategic role of accrual accounting in transparency and accountability. Furthermore, the method used in this study is a qualitative approach to perform a case study at the Department of Finance and Asset Management Area (DPKAD) Semarang by means of interviewing the key actors of implementation. The results showed that the successful implementation of accrual accounting Semarang government is supported by four main strategies, namely management commitment, regulatory development, information systems development and human resource development. Furthermore, based on the conclusions of the implementers shows that accrual accounting has a strategic role in increasing transparency and accountability through financial reporting.

Public interest and accrual accounting: are they aligned?

2018 ◽  
Vol 14 (4) ◽  
pp. 366-380 ◽  
Author(s):  
Sylvia ◽  
Eko Ganis Sukoharsono ◽  
Yeney Widya Prihatiningtias ◽  
Roekhuddin
Keyword(s):  
Local Government ◽  
Public Interest ◽  
Local Governments ◽  
Central Government ◽  
Social Situation ◽  
Government Accountability ◽  
Accrual Accounting ◽  
Content Type ◽  
The Public ◽  
The Government

Purpose The purpose of this paper is to evaluate the merits of accrual-based accounting for the public in an Indonesian local government. It gives insights into the connection between the new practices and responses from government apparatus. Design/methodology/approach The paper applies genetic structuralism from Pierre Bourdieu to study the interrelation of habitus, field and capital in the accrual accounting implementation. Findings The result indicates a symbolic dominance of central government in the implementation of accrual-based accounting in the local government. Accrual accounting is considered to be a technique of government accountability which is independent from political and social situation. Practical implications The accrual accounting implementation preoccupies the government officials in their study of the preparation of financial statements while its utilization to increase the public welfare is still ignored. Social implications The government still prioritizes accountability and transparency for managerial and political purposes. Hence, the public interest is less superior compared with the formalities established between governments – the central government and local governments – and the regional legislator. Originality/value This paper contributes to the evaluation of the alignment of government policy with the public interest.

scholarly journals Analysis Effect of Accrual Discretion Against SILPA (SIKPA) Budget Calculations on Local Government

2018 ◽  
Vol 2 (4) ◽  
pp. 293
Author(s):  
Abdul Rohman
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Government Regulation ◽  
Accounting Standards ◽  
Financial Statements ◽  
Discretionary Accruals ◽  
Accounting System ◽  
Accounting Standard ◽  
Government Accounting ◽  
The Government

The research we carry out is aimed at researching the implementation of measures taken by the local government (discretionary accruals) to the substantial amount of the budget obtained local governments in the current year. The government has issued regulations governing the Home Minister on the implementation of government's implementation of accrual based accounting system. Also, the government has issued Government Regulation No. 71 of 2010 concerning the Government Accounting Standard (PSAP) based on accrual. Governments in developing government accounting standards has also attempted to adopt international public sector accounting standards (IPSAS).Our study is a continuation of a research study before we take on research on the level of accrual in the financial statements of Local Government and research on the effect of discretionary accruals on revenue of local governments. This study uses some model approach

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