GSTF Journal on Business Review (GBR)

, 4:7

First online:

Open Access This content is freely available online to anyone, anywhere at any time.

Toward Implementation of Accural Basis in Indonesia Government: Key Success Factors

  • I Gusti Bagus Surya NegaraAffiliated withSriwijaya University


In 2015, the government's financial statement presentation has to be based on Government Regulation numbers 71 of 2010 is concerning the Government Accounting Standards accrual basis. With the recording of changes in government accounting basis of the cash basis into the accrual basis, then a paradigm shift in financial reporting. This study describes the factors that affect the readiness of local governments in implementing the Government Regulation number 71 of 2010. Readiness of local government is very important given the Government Accounting Standards Board will formally applied simultaneously in 2015. The previous researchers used human factor, organizational commitment and information technology that is expected to affect the readiness of the implementation of Government Regulation number 71 of 2010. Human resource is the area of financial management personnel competency and development efforts and increase their competence. Changes in accounting standards to be followed by the development and improvement of human resource competencies that will run the standard. Organizational commitment is needed from the highest level to the lowest must have a strong commitment for the changes to accounting standards that can be applied to both. Changes in accounting standards should also be followed by information technology that will support the implementation of new accounting standards.


Accrual Basis Implementation Human Resources Information Technology Organizational Commitment