DILEMA AKRUALISASI AKUNTANSI DALAM PENGELOLAAN KEUANGAN DAERAH

Atik Andhayani

Abstract


Abstraksi: Dilema Akrualisasi Akuntansi dalam Pengelolaan Keuangan Daerah. Penelitian ini bertujuan untuk mendeskripsikan dilema pengelolaan keuangan daerah sebagai dampak akrualisasi akuntansi sektor publik. Penelitian ini memiliki urgensi karena asas akrual mengakibatkan perubahan situasi kerja dan pola pikir pimpinan  Metode yang digunakan adalah kualitatif deskriptif dengan beberapa bendahara pengeluaran Kota Batu sebagai informan. Temuan penelitian menunjukkan bahwa dilema yang dihadapi oleh bendahara pengeluaran adalah ketidaksesuaian kompetensi. Selain itu, penelitian ini juga menunjukkan bahwa akrualisasi akuntansi juga menimbulkan potensi konflik dan korupsi. Komitmen setiap pejabat dan lingkungan sangat diperlukan supaya permasalahan dalam akrualisasi pengelolaan keuangan daerah dapat terselesaikan.

                                                                                                                                                   

Abstract: Accounting Accrualization Dilemma in Regional Financial Management. This research aimed to describe the dilemmas of financial management in local government as the impact of accrualization public sector accounting. This was very urgency because this accrualization made working situation and mindset of leaders changed. The Method used in this research is qualitative descriptive where some of Batu government treasury expenditures became the informants. The result showed that the informants encountered dilemmas, such as incompatible competency. Moreover, this research also showed that the accrualization can caused conflict and corruption. Commitment of every officials and its surroundings will be needed in order to clear up the problems.


Keywords


bendahara pengeluaran; basis akrual; pengelolaan keuangan

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References


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DOI: http://dx.doi.org/10.18202/jamal.2017.08.7055

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