Proceedings of the 2014 International Conference on Public Management (icpm-14)

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

Authors
Sri Suwitri Koesdali, Hadiyati Munawaroh, Y Warella
Corresponding Author
Sri Suwitri Koesdali
Available Online August 2014.
DOI
https://doi.org/10.2991/icpm-14.2014.24How to use a DOI?
Keywords
Accrual,Fragmentation,Implementation, SOP
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 because of its characteristic of bureaucratic structure with SOPs and fragmentation
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Volume Title
Proceedings of the 2014 International Conference on Public Management (icpm-14)
Series
Advances in Economics, Business and Management Research
Publication Date
August 2014
ISBN
978-94-62520-20-2
ISSN
2352-5428
DOI
https://doi.org/10.2991/icpm-14.2014.24How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Sri Suwitri Koesdali
AU  - Hadiyati Munawaroh
AU  - Y Warella
PY  - 2014/08
DA  - 2014/08
TI  - Bureaucratic Structure Aspect in Implementation of Indonesian Finance Policy About Accrual Based Accounting in Local Government
BT  - Proceedings of the 2014 International Conference on Public Management (icpm-14)
PB  - Atlantis Press
SP  - 131
EP  - 136
SN  - 2352-5428
UR  - https://doi.org/10.2991/icpm-14.2014.24
DO  - https://doi.org/10.2991/icpm-14.2014.24
ID  - Koesdali2014/08
ER  -