Title: Implementation of accrual accounting concept in Indonesian government: is it the true concept?

Authors: M. Nur Ram'dhan; Nurdiono; Einde Evana; Fajar Gustiawaty Dewi; Lindrianasari

Addresses: Faculty of Economics and Business, Department of Accounting Science, University of Lampung, City of Bandar Lampung, 35145, Indonesia ' Faculty of Economics and Business, Department of Accounting, University of Lampung, City of Bandar Lampung, 35145, Indonesia ' Faculty of Economics and Business, Department of Accounting, University of Lampung, City of Bandar Lampung, 35145, Indonesia ' Faculty of Economics and Business, Department of Accounting, University of Lampung, City of Bandar Lampung, 35145, Indonesia ' Faculty of Economics and Business, Department of Accounting, University of Lampung, City of Bandar Lampung, 35145, Indonesia

Abstract: This study aimed to assess the accrual concept applied by the government, whether it is in accordance with the accrual concept applied to corporations. Accrual-based accounting in the government is a global issue. This study used a conflict-ambiguity model perspective with a combined method, public document analysis, and Inspectorate survey. The study found that there was 1.94% from total receivable general allocation funds (GAFs) that had not been given to regional government. However, in the government's financial statements in Lampung region, there was no record of receivables within the GAF.

Keywords: accrual accounting; government; financial statements; ambiguity-conflict models.

DOI: 10.1504/IJTGM.2021.114067

International Journal of Trade and Global Markets, 2021 Vol.14 No.2, pp.166 - 175

Received: 05 May 2019
Accepted: 25 Nov 2019

Published online: 21 Mar 2021 *

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