Implementation and challenges of introducing NPM and accrual accounting in Indonesian local government

Harun, Harun; An, Yingli; Kahar, Abdul

doi:10.1080/09540962.2013.817131

Cited by 38 publications

(31 citation statements)

References 18 publications

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“…NPM is a form of management style that changes the governance of nonprofit oriented government agencies to be like profit-oriented entities [29]. In Indonesian context, the government tends to act like a profit-oriented business entity which focus only on investment, economic growth, and achievement awards of the financial statements quality [30]. Furthermore, the government tends not to focus on things difficult to be measured by monetary units, such as environmental and social issues.…”

Section: A the Phenomenon Of Public Criticism On The Government's Acmentioning

confidence: 99%

Assessing Government’s Social-Environmental Accountability in Industrial Revolution 4.0 Era: A Review of Indonesian Setting

Shahib¹,

Sukoharsono²,

Achsin³

et al. 2020

Proceedings of the 1st Annual Management, Business and Economic Conference (AMBEC 2019)

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This paper presents a review related to how society, in industry 4.0 era, evaluates and criticizes the government's social-environmental accountability issues in the Indonesian setting. In doing so, this paper introduces the political economy of accountability (PEAc) theoretical view in discussing the way society criticize and make a social movement in social media network upon the government's failure to account the socialenvironmental problems. The paper found that society needs an alternative way of assessing the government's accountability, especially in facing a flood of information that often covers the substance of an issue in the digital era today. Thus, mapping and measuring the social media conversation by using an app could be a worth solution to test the reliability of government accountability information on social-environmental issues.

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Section: A the Phenomenon Of Public Criticism On The Government's Acmentioning

confidence: 99%

Assessing Government’s Social-Environmental Accountability in Industrial Revolution 4.0 Era: A Review of Indonesian Setting

Shahib¹,

Sukoharsono²,

Achsin³

et al. 2020

Proceedings of the 1st Annual Management, Business and Economic Conference (AMBEC 2019)

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“…Furthermore, previous accounting studies investigating Indonesia have not analysed in depth the views of local government officials or other users of local government reports about the benefits of the CTA system (see, e.g., Harun ; Harun et al. ; McLeod and Harun ; Marwata and Alam ).…”

Section: Prior Literaturementioning

confidence: 99%

“…No prior literature has investigated the nature of the CTA system within a socio-political context and with regard to the cost implications of CTA adoption by Indonesian local governments. Furthermore, previous accounting studies investigating Indonesia have not analysed in depth the views of local government officials or other users of local government reports about the benefits of the CTA system (see, e.g., Harun 2007;Harun et al 2013;McLeod and Harun 2014;Marwata and Alam 2006).…”

Section: Prior Literaturementioning

confidence: 99%

Evaluating the Implementation of a Mandatory Dual Reporting System: The Case of Indonesian Local Government

Mir

Harun

Sutiyono

2018

Australian Accounting Review

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Informative and transparent financial information in the public sector is crucial for improving public sector management and eradicating corruption. Given this, Indonesia has reformed its public sector accounting, reporting and accountability systems by implementing a dual reporting system known as ‘cash towards accrual’, following similar reforms in developed countries. Drawing on the experience of five local governments (districts) in Indonesia, this study finds that the implementation of the dual reporting system has helped local governments to produce transparent and informative reports. However, the accrual‐based contents of the dual reports produced by the new reporting system are underused for decision making. In addition, there has been a significant increase in costs associated with the implementation of the new accounting regime in the jurisdictions studied. The study also finds that the ability of the users to use information generated by the new accounting system is more important than just a legal and mandatory requirement to use the new system.

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“…Krisis Asia 1998 dianggap sebagai awal reformasi sektor publik di Indonesia (Prabowo, 2017;Harun et al, 2013;Suparman et al, 2015;Suwanda dan Santosa, 2015). Implementasi NPM di Indonesia dimaksudkan untuk mendorong demokrasi dan menguatkan akuntabilitas dan transparansi di sektor publik, diantaranya dengan menerapkan praktik akuntansi akrual pada sektor publik dan dilakukannya audit secara independen pada seluruh pemerintah di tingkat pusat dan daerah (Harun et al, 2015).…”

Section: Kajain Teoriunclassified

Determinan penerapan basis akrual secara penuh pada pemerintah daerah

Pamungkas

2018

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This research meant to obtain a description on how much was the influence of the Indonesian's Local Governmentsforwardness on the accrual-based Government Accounting System implementation to the quality of Local Government Financial Statements at the early stage of accrual basis executionin 2015. This research develops data from the Indonesian State Audit Institution's Performance Audit Report on the Local Governments' Efforts in Implementing the Accrual-Based Government Accounting System by using three variables namely the commitment on regulation and policy;the Human Resource Management (HRM) in financial, assets, and Information Technology (IT); and the IT governance. Subsequently, examines the influence of those variables on the quality of 2015 Local Governments' Financial Statements. The results of this study indicate that the human resourceson financial, asset and IT management have a positive influence on the quality of the accrual-based Local Governments' Financial Statements. Conversely, the commitment to regulation and policies and the IT management did not have a sufficient effect on the improvement of the accrual-based Local Governments' Financial Statements quality. Thus, this research provides a recommendation for Local Governments, especially for those who have not achieved unqualified opinion, to improve their HRM in financial, asset and IT management in the benefit of escalating theiraccrualbased financial statements quality.Keywords: Accrual-Based Government Accounting System, Local Governments' Financial Statement Quality Abstrak: Penelitian ini bertujuan untuk memperoleh gambaran seberapa besar pengaruh faktor-faktor kesiapan Pemerintah Daerah di Indonesia atas implementasi Sistem Akuntansi Pemerintahan berbasis akrual terhadap kualitas Laporan Keuangan Pemerintah Daerah (LKPD) pada awal penerapan basis akrualditahun anggaran 2015. Penelitian ini mengembangkan data dari hasil pemeriksaan kinerja Badan Pemeriksa Keuangan (BPK) atas upaya Pemerintah Daerah dalam implementasi SAP berbasis akrual dengan menggunakan tiga variabel yaitu komitmenatasregulasi dan kebijakan;pengelolaan Sumber Daya Manusia (SDM)pada pengelola keuangan, aset dan Teknologi Informasi (TI); dan pengelolaan TI.Untuk kemudian menguji pengaruh variabel-variabel tersebut terhadap kualitas LKPD tahun buku 2015. Hasil penelitian memperlihatkan bahwa pengelolaanSDM pengelola keuangan, aset dan TI memiliki pengaruh positif terhadap kualitas LKPD berbasis akrual. Sebaliknya, komitmen atasregulasi dan kebijakan sertapengelolaan TI tidak memiliki pengaruh yang cukup terhadap peningkatan kualitas LKPD. Penelitian ini merekomendasikan peningkatan SDM dalam hal pengelola keuangan, aset dan TI untuk meningkatkan kualitas LKPD berbasis akrual, khususnya bagi Pemerintah Daerah yang belum memperoleh opini auditWajar Tanpa Pengecualian (WTP) atas laporan keuangannnya.Kata kunci: Sistem Akuntansi Pemerintah Berbasis Akrual, Kualitas LKPD

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Implementation and challenges of introducing NPM and accrual accounting in Indonesian local government

Cited by 38 publications

References 18 publications

Assessing Government’s Social-Environmental Accountability in Industrial Revolution 4.0 Era: A Review of Indonesian Setting

Assessing Government’s Social-Environmental Accountability in Industrial Revolution 4.0 Era: A Review of Indonesian Setting

Evaluating the Implementation of a Mandatory Dual Reporting System: The Case of Indonesian Local Government

Determinan penerapan basis akrual secara penuh pada pemerintah daerah

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