Application of Accrual Accounting to Government

Citra Dewi, Prima Aprilyani Rambe, Iskandar Muda, Syafruddin Ginting

2018

Abstract

Accounting has a broader potential for the government, so the failure of accounting practices of a country or region is blamed as a cause of corruption and worsening financial, socio-economic and political conditions. Another phenomenon, financial statements as outputs of accounting practices have not been used by stakeholders. The research answers the question of the criteria that financial statements can be used by stakeholders, can accounting reduce corruption and what basis is ideal for use in government budgeting and accounting? The research also illustrates the phenomenon of accrual basis implementation in the last ten years in several countries. Researchers used the library analysis method for the last ten years, namely 2008 to 2018. Conclusions and results of the research found that the application of a combination of cash basis and accrual basis managed to meet the criteria so that it could be used by stakeholders, accrual accounting improved administration, especially those related to fixed asset management. receivables and liabilities. Accounting has not been able to detect corruption even through an accounting approach, accounting can be a tool for corruption. In addition to the accounting system, the culture and integrity of accounting actors in budgeting are also factors that influence corruption behaviour. For governance, researchers should recommend a combination of cash and accrual basis in budgeting and accounting.

Paper Citation

in Harvard Style

Dewi C., Rambe P., Muda I. and Ginting S. (2018). Application of Accrual Accounting to Government.In Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES, ISBN 978-989-758-432-9, pages 938-942. DOI: 10.5220/0009494309380942

in Bibtex Style

@conference{unicees18,
author={Citra Dewi and Prima Aprilyani Rambe and Iskandar Muda and Syafruddin Ginting},
title={Application of Accrual Accounting to Government},
booktitle={Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,},
year={2018},
pages={938-942},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009494309380942},
isbn={978-989-758-432-9},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,
TI - Application of Accrual Accounting to Government
SN - 978-989-758-432-9
AU - Dewi C.
AU - Rambe P.
AU - Muda I.
AU - Ginting S.
PY - 2018
SP - 938
EP - 942
DO - 10.5220/0009494309380942