Cash Basis Accounting Implementation: An Evidence from Indonesian Village Government

DOI

10.2991/978-94-6463-508-9_9How to use a DOI?

Keywords

cash basis accounting; transparency; accountability; qualitative approach; accounting reform

Abstract

The study investigates the application of cash basis accounting within the accounting practices of Indonesian village governments. In many developing nations, including Indonesia, the revolution from traditional bookkeeping practices to IPSAS cash basis accounting system has been a challenging and significant one. The objective of this study is to provide empirical data concerning the implementation, consequences, and obstacles associated with cash basis accounting compared to transitioning to accrual accounting implementation in the distinctive administrative context of Indonesian villages. Interviews with village officials and constituents provide the qualitative data for this study, which compares the period prior to and after the implementation of cash basis accounting. The adoption of cash basis accounting has increased financial transparency and accountability in the context of Indonesian village governments, according to this study. Nevertheless, the transition has presented a multitude of obstacles, encompassing concerns pertaining to capacity-building, training, and acclimatization to the novel accounting system. The qualitative data offer valuable insights into the viewpoints of community members and village officials regarding the pragmatic developments and obstacles associated with this transition. This study enhances knowledge regarding accounting reforms in the public sector of developing nations and provides insights into the opportunities and challenges that arise from the implementation of cash basis accounting in the specific context of Indonesian villages. The results of this study may have significant implications for policymakers and stakeholders who are interested in improving financial management practices in the community.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Andy Dwi Bayu Bawono
AU  - Heppy Purbasari
AU  - Banu Witono
PY  - 2024
DA  - 2024/09/19
TI  - Cash Basis Accounting Implementation: An Evidence from Indonesian Village Government
BT  - Proceedings of the Twelfth International Conference on Entrepreneurship and Business Management 2023 (ICEBM 2023)
PB  - Atlantis Press
SP  - 104
EP  - 118
SN  - 2667-1271
UR  - https://doi.org/10.2991/978-94-6463-508-9_9
DO  - 10.2991/978-94-6463-508-9_9
ID  - Bawono2024
ER  -