ANALISIS KESIAPAN PEMERINTAH DAERAH DALAM MENERAPKAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL DAN DAMPAKNYA TERHADAP SUMBER DAYA MANUSIA PADA PEMERINTAH KOTA BITUNG
Abstract: This study aims to
determine the readiness of the government of Bitung in implementing
accrual-based government accounting standards. Data was collected by
observation at every SKPD in Bitung City Government followed in-depth
interviews with key informants. The data collected was analyzed by qualitative
methods. Then based on interviews (Focus Group Discussion) drawn conclusions
indicate that Bitung City Government was ready to apply Accrual Based
Government Accounting Standards. This is supported by the Government
regulations which require to all local governments, including the city of
Bitung in applying Accrual Based Government Accounting Standards, as well as
Bitung City Government has issued the relevant mayor Accounting Policies in
Bitung. Other things that support the readiness of the implementation of Accrual
Based Accounting Standards, namely; development of human resources employee,
committed leader who supports the changes later infromasi facilities and
infrastructure systems are adequate and can accommodate Accrual Based
Accounting Standards.
Penulis: Greaty Prilen
Humiang, David P.E. Saerang, Herman Karamoy
Kode Jurnal: jpakuntansidd150683
