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IJSTR >> Volume 7 - Issue 11, November 2018 Edition



International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616



Usefulness Analysis Of Accrual Based Accounting Information On Local Government Financial Statement: A Qualitative Study

[Full Text]

 

AUTHOR(S)

Rahmad Efendi, Fajar Gustiawaty Dewi, Rindu Rika Gamayuni

 

KEYWORDS

accrual basic, framing theory, public sector accounting, qualitative, usefulness information.

 

ABSTRACT

This study aims to explain the usefulness of accrual-based accounting information on local government financial statements, using framing theory analysis. Informants in the study amounted to 27 people in the Lampung Provincial Government consisting of Regional Government Budget Team (TAPD) 15 people and Government Internal Supervisory Apparatus (APIP) 12 people. Data collection techniques by semi-structured interviews, test the validity of the data using triangulation and analysis methods and qualitative data management using NVivo version 12 software. The results showed that the accrual accounting information had not been useful by the local government in decision making. Furthermore, the results of the research are presented by framing usefulness of accrual-based accounting information on local government financial statement including Diagnosis (problem): System, accounting information system is not full accrual, not integrated with planning and asset subsystems; Human Resources (HR), low understanding and less number of accounting education employees; Data of Local Government Financial Statements, not full disclosure, are not presented in full and valid; Regulation, has not regulated the use of information in financial statements; Report Users, low executive and legislative commitment and understanding about the use of financial report information for decision making. Prognosis (strategi): employee education and training, socialization to the executive and legislative, improvement of regional accounting information systems, and changes in regulations both central and regional which give role to accounting information in government financial reports. Motivational (impact): increasing efficiency and effectiveness, increasing transparency and accountability, measuring performance and internal control, comprehensive and prudent decision making, realizing the principle of prudence, for calculating service rates, minimizing budget politicization and minimizing opportunities for corruption.

 

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