Proceedings of the 3rd International Conference on Economics, Business and Economic Education Science, ICE-BEES 2020, 22-23 July 2020, Semarang, Indonesia

Research Article

Coercion Behind the Implementation of Accrual-based Accounting System in the Government Financial Statements

Download113 downloads
  • @INPROCEEDINGS{10.4108/eai.22-7-2020.2307895,
        author={Bestari Dwi Handayani and Ismiyati  Ismiyati and Hengky  Pramusinto},
        title={Coercion Behind the Implementation of Accrual-based Accounting System in the Government Financial Statements},
        proceedings={Proceedings of the 3rd International Conference on Economics, Business and Economic Education Science, ICE-BEES 2020, 22-23 July 2020, Semarang, Indonesia},
        publisher={EAI},
        proceedings_a={ICE-BEES},
        year={2021},
        month={5},
        keywords={loyalty coercion accrual-based accounting system government financial statements},
        doi={10.4108/eai.22-7-2020.2307895}
    }
    
  • Bestari Dwi Handayani
    Ismiyati Ismiyati
    Hengky Pramusinto
    Year: 2021
    Coercion Behind the Implementation of Accrual-based Accounting System in the Government Financial Statements
    ICE-BEES
    EAI
    DOI: 10.4108/eai.22-7-2020.2307895
Bestari Dwi Handayani1,*, Ismiyati Ismiyati1, Hengky Pramusinto1
  • 1: Universitas Negeri Semarang, Indonesia
*Contact email: bestarihandayani@mail.unnes.ac.id

Abstract

This study aims to socially construct the phenomenon of the accrual-based accounting systems implementation on Government Financial Statements from the perspectives of preparers Government Financial Statements. Then, the specific objectives of this study are to deeply understand 1) the responses of the preparers on the accrual-based accounting systems implementation in Government Financial Statements; 2) the meaning behind the responses of prepares on such implementation in the context of the Central Government of Indonesian. This qualitative research was carried out within interpretive paradigm and used phenomenological methods. Data were collected by conducting interviews, observation and documentation. Then, data were analyzed by adopting the analytical method developed by Sanders (1982) with several modifications. The study found that preparers have loyalty response. The study also found that the implementation of accrual-based accounting system does not only have meanings from the technical aspects but also coverts a coercion process.