PERCEPT1ON OF TI IE GOVERNMENT OFFICERS ON TIIE ADO?TION OF CASH TOWARDS ACCRUAL ACCOLN'I]NG IN INDONESL{
(CASE STI'DY IN PADANC CIT\1
SuhDitred
h prrrirl furrnn.nt
of r[cr.quinmerr for
Und.rgmdui.
d.sr€c iDeorodiB
MERRY N4{RDA
JULITA
Acsuntiq
tep..tm€nb
Studcrt of SlPrcEnb
FAKT'T-TAS EKONOMI UNIVI]RSITAS ANDAT,AS
ABSTR-ACT
'n'.
aihs of this'ts@h
@ to elicn rhevi*
ofsov€lmrl
ofii4
Etdedlo lhe
cuMt
govmnentd.@uting
od
th.n Eslonse Es&dins tn€ adoptionof
ftU a@nd
@uting
jn lodonesi.fte
desiE ro nove to tulia@ol
a@Biing
etually
nd
ben
@nsideEd seriously-lt
is pmvm by th€ enslene of PdahlfuPddinl'n
242005,tru
17 2003.od
Pmmdagd
59l 2007 lhal suppon th€Elofrs
inlrdon6i{t
pubtic smlor mouo!'ng, ThislMh
us
quesriomsiEs
d
insEunentlo
obtin
irlomarionfron
leal
gove'mdr
otre6
Bio
have EspoNibilityto
execnte@unting
rcriviry
ed
get
involv€in
prelainegovemqtt
fMdd
Epon
relad
ro
rheir pmepdonto*lds
tn€eIMr
Covmd€ntal
&@utins
ed
lhe adopnon of nrI €ccd.l@d.tihg
in Indon6ia.Tn. Esults indi€te tna th€ switch
b
ftll
'lmd
amuring
n*ds ro b€ done inIndorsia to supporr the imtovement of trtrspaency and mourabitiry. But, th@
e
sde
l€cnnical pDblems that nusl be @sideEd duing $e inpl@enrarjo.of
tull
@flal
ac@untine in Indonesi!.Xerwd
l"doresia,?tbli
tectq
oobtinE
rclom, c@metual
.tu,,ti,a
Duine
thc
lst
dccadc the publicsetor
hs
beenafleled by
theintJoducrion
olsignific
r rcfoms in the public sector accountine.llese
€fofts
de .eeded to ennsce public
sclor
cfficiency- whicb landtnom
6
lhe nainpoim olNPM (New Public Muasenent) conepl. in ordcr to avoid &e scucity
of
EsuEes in public seclor(vjn.& ed
N6i.2008)
Si.ce theden
d foi Dublicsrviccs is ioldjably AMter thm the resolms.
one
ol
the public seclorEloms
thn
hd
beone
ontrovesialin
irsinplcmenarion
is
lbe adoptionof
acctul
accourinA asbais in
pEprinp
fin&cial sllrencnrs
Aclully.
the 6e of thc cahd
accruat bdis dt &countins$s
seen as a ercar divide berween the public Md privatc scror virh the Dublicsstor pEclicing caih ac@untina.
ad
thc privaie ectoi dsinguruat
nethods Intbe privale salor.
it h
assmcd rhat th€r€ is a sronsu$
nc€d fordechion-rclerdt
inlomation whicn rovides a p€rialicnesm
oae
enlity.s finmcialperlomdce
(pofit
dd
loss ecounl)ad
nnbcial positi.n(ialscc
sheer)dd
tlk
cd
only be etisfied by lbe useofaeuls
a.coblins (Salch md pendlcbu4r.Althoush nosr aovermcnr seryices
m
nol evalMled in temsot.!rctls
e@ed or losscs incuned
ad
rbeE h no equivalcnt to tbe pnvare s4ioas.ed
forinlolmtion lor invcstmenl decisio. purroses. the encomsm€hr lo aljopt acctual
a
et
of standdds for Dublic sectorimci.i
reportins on thce@unti4 dnl
h6
beei dev€lopcd by IFAC(l
emrionrlFedemtion of
Amomldls)
wjth the supponoi
IMF. the WorldBe!.
rhe Asi Dcvelopdent Bantsad
olh€ls.tus
inplemenlalion of accru.t accountins ineovement
is
expe.tedcd
piolide
more
ammte
ne4uEnent
mdcomunicatior of
tu
cial posnionud
pedorm
ce&d
imprcye accomtabilitydd
tnnspmncy(?,llor
1997:Rye.
1993;ed
!ff
der tloet,2005). Il also cmb€
usd
d
al@l lo rrcnole
incHsd
ciiciency md cfectivenessof
pubticadninisrraton
od
eE4tivenoascnmt
ol borh asetsdd
re$urces. which inM
contribure to improvcd rErfomece.In
fact. whicnev€r baiis is6ed
forprpajns
thefimcilt uouts
of
Aovements
ad
local eovetuenls. thereis
littte cvidence rhat these hishtyagsresated accoMting stalem€nts
m
elully
u*d
bysy
of
$e
Dorential€rlcmal
usr
coups lordomlabiliry
dd
perfomece evalualion purloFs, oreven lor my purpos. Jones (1992: 262) stales. sonewhat tEnchdtly. 1nd .the
publimlion ol
fuucial
stalmenr is not in lhe pubrjc inleEsl6ecaw thc pubtichN
no i.teEst'.
'n1is lhemeis
dcvelop€d tunherin
ihe
co.textot
t@atgov€mnoni acmuntine by Jones md Pehdtebury (2000). wno dsue rnal tne only
pupose of
lcal
authoityaeouls
is lo povidee
imrticitdsufue
to encmale6
that pmDeracoulins
is in place This does not med lhar the publishcdtndlial
accoblsol
Eolmnenis
de
nol requiEd. t1]en pubticarionn
o
essnrial part
ol
@outabilny
b€qse
lbey providea
audired n@.d of tneCHAPTER
V
CONCLUSION
This Es@(h
h
@nducled ro equire th€ p€rceprionof l6al
govemmenjoffie6
towrds the ldoption of fulla{rud
mountins in indonsia &d their viewstowaids
de
existina sovemnental uounringed
Eportins pBctics. This is mexploElive
Esach
that uses primary daladd
econdary data sherebt drb wereoblaine! rhrough the disrriburion
olquenionnoie
d by obse ing titeBlure suchs
books. nagdjnes. Mnonic jounah, nsspopeu, md dicles fron websites
Thh €seNh esulls rhal the majonty of l@al sovem€nt omce6 in Poddg
city (about 84,1% of r€sponddo pierercd
lo
ue mtual
accounlins 6ther thmconlinuing
to
usecdh
brs€d aftounting foreording
govemme naecrion,Ahhoueh in lndonesia thc usc of bodifie,l c$h
eou.lins
h6 ben a6!e to met th€ mainobjecivesorfin cial Eport.Most of lhen
aaE
dlat lhe adoplion of aorud acounlinsvitni.
Indon6iogovenment
ce
providci.fomdion
that cm givesy
positive ontnbution to the qu,lityof
deision. Bur baed on the exp€dencesof
other counEies rhat hav.employed a@rual accountin& respondenh
ale
reatize that th€re&e
&chnicat problens during$e
inplemc.tationol
full acctualuoubring
in rndonesia likeproblens in
identitiq
all nx€d ssels ownol by govehhenunits
dtie
Iack orREFf,Rf,NCES
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co\em{ce"
)pEC
Econ
d!
lali.t
tpo
.Anncsi-Pessi.4 Eugenio md llema Steccolinl. 2007. ,,EfGcLs Ot ludecldy And
Accrual
Accounting coexktencc:
Elidence
Foh ltrti
Localcowmhents Fim.ial,l.countahilit
Anrl Munasehent, 23(2).Analoui, Fa&ad. E$entials OfPublic
S{t
r Refom i A Case Study Ot Coatr...vailable ar SSRN:
hiprf:!r
r,,!!r ab$mcr=1282009.Bon!.s, Cikri.a
A
R
2009. "ABumcnr For lntrcducing Accrual Baed Accounringln
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MPM
taperNo
78j3t.
AwiJabJe Oniineal
ll!t!i
irrluhrfimr.f.h.i
J.'
$Llll
BPK
Rl.2009.
kponn H$il
Pemeriksad ArlstKp
Kora pldmg Unruk Ta,\unAnlaam2003
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dd
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,1nd
A..o
ntabilityJat
al.yo1.5No.2.Ctulin, Tyrone M.. 2001. .Accrud Aeounlina ,^nd Finlncial Reponin8 ln pubtic
s{ror
: Relrming The Debatc,. Ausllalia : Macqueie GBduare schmtol
Cariin, Tyrone M..2005. Debrring The lmpacr
Of
Accnral Accouniing AndReponing ln The Pubtic
Sern'.
t;i
.nciotA@udohjtj,
nnd ManaAenent,2l(3).
Cmegie, Carry D.
dd
Rrid
P. W..2003. .How Welt Des Accruat Acc.unrino Fir lhePu.l. \e.rcr.
.4,v.,rrr
/,Lr
laJ pLhh. Adn,4.natiaaChmpoux,
Mirk.
2006. ..Accruat Accounring lnNes
Zc.lhd
And A6tEtia-,.Ha
ad Ltu Sthool Fe.Jetul Brtjqetp.tiq ,tehim.
Cohen,
Ssdn
e! al.. 2007. .Assessingh
AsKeJ Success Factor For Accruat
Acouming lmplcndlalion
tn
Creel
Municipalirjes,..,q,z,.jdl