PENERAPAN BASIS AKRUAL PADA STANDAR AKUNTANSI PEMERINTAHAN INDONESIA

Abstract

This article describes the application of the accrual basis to government accounting. Accrual basis is expected to provide a change to the performance of the government units in Indonesia. Therefore, the explanation in this article will be touched on some of the existing basis of accounting in government accounting and how it is applied in government accounting standards in Indonesia. A review of the experience of other countries that have implemented accrual basis. Weaknesses and strengths in both the cash basis of accounting basis and accrual basis are also briefly described to give a better view on the basis that once applied in government accounting standards in Indonesia. The absence of a full implementation of accrual basis accounting into government accounting showed indications of strengths and weaknesses in the application of the latest accounting basis under Government Regulation Number 71 Year 2010 concerning the Government Accounting Standards, and in this article will also examine some of the opportunities and challenges faced in the implementation of the base accrual government accounting.

Keywords: Basis, government, Government Accounting Standards (SAP)