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All Journal e-Journal Ekonomi Bisnis dan Akuntansi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER Akuntabel : Jurnal Ekonomi dan Keuangan Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Jurnal Pemberdayaan Masyarakat Universitas Al Azhar Indonesia Akuntansi dan Teknologi Informasi Jurnal Manajemen Stratejik dan Simulasi Bisnis ASERSI : Jurnal Akuntansi Terapan dan Bisnis VALUE: Journal of Business Studies
Hendrawan Santosa Putra
Fakultas Ekonomi Dan Bisnis, Universitas Jember
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : e-Journal Ekonomi Bisnis dan Akuntansi

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Overview Implementasi Accrual-Based Budgeting pada Entitas Pemerintahan: Studi Literatur Wardhaningrum, Oktaviani Ari; Putra, Hendrawan Santosa; ., Andriana
e-Journal Ekonomi Bisnis dan Akuntansi Vol 1, No 1 (2014)
Publisher : e-Journal Ekonomi Bisnis dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.654 KB)

Abstract

Government as an organizer for public fund is required to provide public accountability to public. At first the development of public accountability is characterized by the emergence of the New Public Management. Some of the changes have been made ​​including changes in accounting basis that was originally a cash-based accounting turned into accrual-based accounting. In a further development, the accrual basis began to be used as a basis for budgeting that is usually referred to accrual-based budgeting. Based on the review of previous research, it can be concluded that there is still a debate about which is the best basis for implementing in government, especially as a basis for decision making. Is the same basis between the accounting and the budget or whether different basis at its best. The purpose of this study is to see how the implementation of accrual-based budgeting in some countries, the difference between accrual-based budgeting and cash-based budgeting, advantages and disadvantages of accrual-based budgeting, what kind of decisions that can be taken by using accrual-based budgeting in government entities, and how accrual-based budgeting can be implemented in Indonesian government entities. This research was conducted using qualitative research methods with library research technique. The results showed there were countries that implementing accrual-based accounting in conjunction with accrual-based budgeting, which is New Zealand, Australia, and the United Kingdom, and also some countries which do not implement accrual-based budgeting, among which USA, the Netherlands, and Indonesia.
Overview Implementasi Accrual-Based Budgeting pada Entitas Pemerintahan: Studi Literatur Oktaviani Ari Wardhaningrum; Hendrawan Santosa Putra; Andriana .
e-Journal Ekonomi Bisnis dan Akuntansi Vol 1 No 1 (2014)
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v1i1.571

Abstract

Government as an organizer for public fund is required to provide public accountability to public. At first the development of public accountability is characterized by the emergence of the New Public Management. Some of the changes have been made ​​including changes in accounting basis that was originally a cash-based accounting turned into accrual-based accounting. In a further development, the accrual basis began to be used as a basis for budgeting that is usually referred to accrual-based budgeting. Based on the review of previous research, it can be concluded that there is still a debate about which is the best basis for implementing in government, especially as a basis for decision making. Is the same basis between the accounting and the budget or whether different basis at its best. The purpose of this study is to see how the implementation of accrual-based budgeting in some countries, the difference between accrual-based budgeting and cash-based budgeting, advantages and disadvantages of accrual-based budgeting, what kind of decisions that can be taken by using accrual-based budgeting in government entities, and how accrual-based budgeting can be implemented in Indonesian government entities. This research was conducted using qualitative research methods with library research technique. The results showed there were countries that implementing accrual-based accounting in conjunction with accrual-based budgeting, which is New Zealand, Australia, and the United Kingdom, and also some countries which do not implement accrual-based budgeting, among which USA, the Netherlands, and Indonesia.
Co-Authors Ahmad Ahsin Kusuma Mawardi Aisa Tri Agustini Alfi Arif Andre Kusuma Andriana . Andriana Andriana Andriana Andriana Clara Rasida Dania S, Septarina Prita Dewi Ayu Puspita Dita Puspita Sari Dita Puspita Sari, Dita Puspita Imam Mas'ud Indah Purnamawati Indania, Falsa Kikit Kartika Kartika Kartika Kartika Khafid Fitriyanto Albahrudin Meilinda Rafika Sari Moh. Mashudi Arif Moh. Mashudi Arif, Moh. Mashudi Nur Hisamuddin Nur Hisamuddin Oktaviani Ari Wardhaningrum Pangesti Mulyono, Resha Dwi Ayu Rofi Nur Ariffadia Septarina Prita Dania S Shinta Alifia Fahira Sudarno Sudarno Sunan Amilia Taufik Kurrohman Theresia Susetyarsi Wahyu Agus Winarno Wasito Wasito Wasito Wasito Whedy Prasetyo Whedy Prasetyo