STUDI FENOMENOLOGI : IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL

Abstract

This study aims to understand determinants implementation of accrual accounting in local government. The determinants may supporting or constraint when implementation of accrual accounting in public sectors.This study uses qualitative research with phenomenological approach. Phenomenological approach is used to describe determinants of the implementation of accrual accounting in the public sector. Data obtained through indepth interviews of informants in some SKPD Semarang and head of senior auditor BPK RI representative of Central Java. Data were analyzed based on the results of the interview. The results indicate that there are six determinants effectively influences in the implementation of accrual accounting, such as: technologies and information system, human resources, commitment and support of top management, the role of colleagues, the role of external parties, and the costs of implementation accrual bases.