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Path: Top Jurnal UMMI 2013 Vol. 7 No. 1

PERANAN SISTEM INFORMASI AKUNTANSI BERBASIS AKRUAL PADA SEKTOR PUBLIK DALAM RANGKA MEWUJUDKAN GOOD GOVERNANCE

Jurnal UMMI Volume 7 No 1 hal. 39
Journal from JBPTUMMIPP / 2015-07-10 10:02:20
Oleh : Sulaeman, Universitas Muhammadiyah Sukabumi
Dibuat : 2015-06-27, dengan 1 file

Keyword : SIA, Public Sector Accounting, Accrual Basis, Good Governance

Accrual-based accounting information systems in the public sector in order in different countries. The success of New Zealand, Romania and Australia apply accrual accounting has led to various changes in public sector management. In accrual accounting, the resulting information is much more comprehensive and provide detailed information on the assets and liabilities, but the application was not successfully implemented in Italy. However, implementation in Indonesia is done in the big bang or phased implementation. Under Law no. 17 of 2003 on State Finance Article 36 paragraph (1) that the recognition and measurement of accrual-based income and expenditure carried out no later than 5 years. Indonesia, where Indonesia is currently in phase Towards Cash Accrual-Based Accounting (Cash Toward Accrual Based Accounting).

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