* Corresponding Author
KAJIAN ATAS IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL PADA PEMERINTAH PUSAT INDONESIA TAHUN 2015-2017
https://doi.org/10.22146/abis.v7i4.58873 Komang Ayu Kumaradewi(1*), Abdul Halim(2)
(1) Universitas Gadjah Mada, Yogyakarta
(2) Departemen Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada, Yogyakarta
(*) Corresponding Author
Abstract
Abstrak
Penelitian ini bertujuan untuk mengkaji persepsi partisipan atas implementasi akuntansi berbasis akrual di tingkat pemerintah pusat Indonesia pada tiga tahun pertama, serta persepsi partisipan atas masa depan penerapannya. Menggunakan metode kualitatif dengan rancangan fenomenologi interpretif, penelitian ini memilih empat orang partisipan wawancara mendalam dan sembilan orang peserta focus group discussion (FGD). Seluruhnya ialah pihak-pihak yang secara langsung terlibat dalam implementasi akuntansi akrual di Indonesia. Berdasarkan hasil analisis menggunakan Interpretive Phenomenology Analysis (IPA), penelitian ini menyimpulkan bahwa persepsi partisipan atas implementasi akuntansi akrual untuk tahun 2015-2017 bernuansa positif. Faktor utama yang dianggap mendukung kualitas penerapan yaitu kesiapan regulasi, pembinaan SDM, dan dukungan teknologi. Persepsi partisipan atas masa depan penerapan juga bernuansa positif, dengan penekanan pada penyesuaian dengan perkembangan teknologi, penguatan kemampuan analisis data, serta pemanfaatan informasi akrual untuk pengambilan keputusan. Selain itu, terdapat aspek Teori Penatalayanan yang ditemukan dalam proses implementasi yaitu motivasi intrinsik, identifikasi diri dengan organisasi, serta budaya kolektivisme dan rentang kekuasaan yang rendah.
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DOI: https://doi.org/10.22146/abis.v7i4.58873
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