Public Sector Accounting Reform at Local Government Level in Indonesia

McLeod, Ross H.; Harun, Harun

doi:10.1111/faam.12035

Cited by 70 publications

(88 citation statements)

References 31 publications

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“…Kuncoro et al. () and McLeod and Harun () examine the role of public sector reporting reforms for good governance and corruption eradication in Indonesia. They find that the reforms have been seriously hindered by a lack of staff with adequate accounting skills (see also Hepworth ; Lande and Rocher ).…”

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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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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“…It characterized by its serious attempts to speed up its economic recovery through decentralization, privatisation, economic deregulation, as well as the implementation of performance-based budgeting and accrual public sector accounting. Its focus on public sector finance as a core strategic reform is one of the efforts to cope with economic crisis (Harun, An, & Kahar, 2013;Mcleod & Harun, 2014). The enhancement on government performance especially ease of doing business, investment, business licencing, trade, customs, taxes, and other economic sectors will lead the acceleration of economic recovery.…”

Section: Indonesia Contextmentioning

confidence: 99%

Bureaucracy Reform Deficit in Indonesia: A Cultural Theory Perspective

Pratama¹

2017

JPAG

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The motivation of this paper is to identify the possible unintended consequences of reform program to modernize public administration in Indonesia through cultural theory looking glass. The cultural perspective matters to understand the context of reform-based implementation and the setting of society where public sector reform occurred. Applying cultural theory perspective, four patterns of unintended consequences in Indonesia's bureaucracy reform are proposed to aid the analysis of reform deficit pattern. I name reform inertia for fatalist, formalistic reform for hierarchies, benefit-based reform for individualist, and conformity-based reform for egalitarian typed-organisations. This framework gives an alternative outlook to address potential negative effects as well as unintended consequences of bureaucracy reform in which reform advocates or public administrators could consider to anticipate in the process of reform.

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“…The results of this study reinforce the results of McLeod and Harun (2014) research on the challenges of public sector accounting reform in Indonesia to combat corruption and improve governance. McLeod and Harun (2014) revealed that this reform is severely hampered by a lack of human resources with adequate accounting skills. As a consequence, the report compliance rate is low and it is very difficult for the government to take account of their financial performance.…”

Section: Journal Of Public Administration and Governancementioning

confidence: 99%

Problems of Public Accountability in Village Government Business Management (Study on Village Business Enterprises in Banyumas, Indonesia)

Kurniasih

Setyoko²,

Imron³

2017

JPAG

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The modern government is required to be able to run the business for the social welfare improvement. By utilizing public funds for business, public accountability mechanisms must be well-executed. The Indonesian Government is currently actively encouraging the village government to develop the business based on local potency. However, with various limitations, the process of managing the Village Owned Enterprise has not been accompanied by adequate public accountability. Therefore this paper discusses the problematic of carrying out public accountability mechanisms at the village level. The phenomenon of public accountability deficit can be seen from the vertical and horizontal dimensions. Through quantitative and qualitative research, the results show that business management in village

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Public Sector Accounting Reform at Local Government Level in Indonesia

Cited by 70 publications

References 31 publications

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

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

Bureaucracy Reform Deficit in Indonesia: A Cultural Theory Perspective

Problems of Public Accountability in Village Government Business Management (Study on Village Business Enterprises in Banyumas, Indonesia)

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