Bureaucratic Structure Aspect in Implementation of Indonesian Finance Policy About Accrual Based Accounting in Local Government

Suwitri, Sri and Munawaroh, Hadiyati and Warella, Y and Kismartini, Kismartini (2014) Bureaucratic Structure Aspect in Implementation of Indonesian Finance Policy About Accrual Based Accounting in Local Government. International Integration for Regional Public Management .

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Official URL: http://toc.proceedings.com/23887webtoc.pdf

Abstract

Financial managementisan importantpartof thepublic administration. Implementation of Finance Policy of Indonesian Government about transparencyandaccountabilityin thefinancial managementsystemis connectedbythe financial report. Accrual-based financialreport has become ahallmarkof modernmanagement but its implementation is not easy. Transition from current accounting based to accrual based needs big changes and long terms project .The problems of accrual based implementation are more difficult in local government

Item Type:Article
Subjects:H Social Sciences > HV Social pathology. Social and public welfare
Divisions:School of Postgraduate (mixed) > Doctor Program in Public Administration
ID Code:58408
Deposited By:Perpustakaan Fisip
Deposited On:15 Dec 2017 15:08
Last Modified:15 Dec 2017 15:19

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