This study investigates the speed and drivers of IPSAS adoption in Indonesia. Using data from 205 local government entities, the results show while the interaction between auditors and representatives of opposition on the council has more impact on the speed of adoption than with the councillors representing the government, the timing of the council meeting has delayed the adoption of IPSAS accrual. Government grant, Supreme Audit Office, councillors and religious beliefs are the isomorphic drivers of IPSAS adoption. Our results support the hypotheses that the three institutional pressures (coercive, mimetic and normative) influence the speed of IPSAS adoption.
Purpose
The purpose of this paper is to inquire into the history of government accounting, using a well-grounded periodisation, in order to provide a chronology of government accounting development (GAD) in Indonesia from 1845 to 2015 focusing on development on accounting regulations and systems and practices in local government in Indonesia.
Design/methodology/approach
It collects archival data and then uses a descriptive tradition of research to capture mainly regulatory changes affecting GAD from colonial to post-colonial period.
Findings
The paper reports major regulatory changes, evolution in local government accounting practice, development of government accounting standards (GASt) and converging GASs with international standards.
Research limitations/implications
This study is important to accounting historians and other academics because it provides a detailed chronicle of accounting regulatory changes in Indonesia which can be used for future research. The limitation(s) of this study is that is data collection which was not easily accessible and as results have to rely on various sources.
Practical implications
The study has an important practical implication. It has produced a time series register of regulatory changes affecting GAD in Indonesia. It can be used as a reference document in the National Library of Indonesia and also by academics for future research.
Originality/value
A times series register, for the first time, is produced which provides a comprehensive chronology of accounting development in Indonesia.
Penelitian ini bertujuan untuk mengevaluasi penerimaan retribusi Pasar Laino Kabupaten Muna tahun 2015-2019. Jenis data yang digunakan dalam penelitian ini yaitu data kuantitatif dan data kualitatitif, sumber data yang digunakan adalah data sekunder dan data primer. Metode pengumpulan data dalam penelitian ini adalah metode wawanc ara dan dokumentasi dengan menggunakan analisis deskriptif. Hasil penelitian menunjukkan bahwa penerimaan retribusi pasar laino secara keseluruhan mengalami fluktuasi. Peningkatan penerimaan hanya terjadi pada tahun 2017 sebesar Rp 350.168.500, selain itu realisasi penerimaan retribusi mengalami penurunan. Pada tahun 2015 realisasi penerimaan retribusi sebesar Rp 308.782.750, tahun 2016 realisasi penerimaan retribusi sebesar Rp 302.038.900. Sedangkan realisasi penerimaan retribusi tahun 2018 mengalami penurunan yang cukup besar dari Rp 350.168.500 menjadi Rp 283.875.000, pada tahun 2019 realisasi penerimaan retribusi sebesar Rp 281.036.750. Faktor yang mempengaruhi yaitu kurangnya kesadaran dari pedagang, serta kurangnya sarana dan prasarana. Dari data terebut disimpulkan bahwa penerimaan retribusi pasar belum optimal, realisasi penerimaan retribusi tidak mencapai target yang ditetapkan oleh Pemerintah Daerah.
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