Jurnal Akuntansi, Vol 14, No 1 (2010)

Open Access Open Access  Restricted Access Subscription Access
Font Size:  Small  Medium  Large
Cover Image

ACCRUAL BUDGETING DAN ACCRUAL ACCOUNTING PADA PEMERINTAHAN NKRI

Jan Hoesada

Abstract


Indonesia’s law requires a full accrual based government accounting and state budgeting , and noe Indonesia  are in the middle of the process toward a full accrual accounting . A full accrual financial reporting probably will begin at 2015. Various studies and national seminars conclude that an accrual budgeting system is an utopia with no significant value added compare to cash based budgeting system.

The probable future of Indonesia’s government financial system that will be based on accrual based accounting plus cash based budgeting need a sort of harmonization strategi between state financial reporting and budgeting. This paper encourage the implementation of a full accrual accounting system and cash based budgeting system for NKRI in an unlimited future.


Full Text: PDF

Refbacks

  • There are currently no refbacks.