How to cite this paper
Anto, L., Aswati, W & Hasnita, H. (2022). Competence of human resources, quality of information technology, organizational commitment and successful implementation of accrual-based accounting.Accounting, 8(2), 139-150.
Refrences
Adventana, G. A. & Kurniawan, H. (2013). Analysis of Factors Influencing the DIY Provincial Government in Implementing Accrual-Based Government Accounting Standards According to Government Regulation No. 71 of 2010. Journal of the Faculty of Economics Atma Jaya Yogyakarta, 4(1).
Agyemang, J. K. (2017). Factors Affecting the Implementation of Accrual-Based International Public Sector Accounting Standards (AIPSAS) in Ghana. Texila International Journal of Management, 3(2).
Antipova, T., & Bourmistrov, A. (2013). Is Russian Public Sector Accounting in the Process of Modernization? An Analysis of Accounting Reforms in Russia. Financial Accountability and Management, 29(4), 442-478.
Arif, R. (2020). Factors Affecting the Implementation of Accrual-Based Government Accounting Standards (Empirical Studies in Lamongan Regency Government). Media Mahardhika, 18(3), 378-386.
Arih, T.N., Rahayu, S. & Nurbaiti, A. (2017). Analysis of Factors Affecting The Implementation of Accrual Based Governmental Standards In Bandung City Government. Indonesian Journal of Management, 17(1), 67-78.
Azman, (2015). Analysis of Organizational Commitment, Readiness of Human Resources, Infrastructure and Information Systems in Applying Accrual-Based Government Accounting Standards (Study on the Meranti Islands Regency Government). SOROT Journal, University of Riau, 10(1).
Azmi, A. H., & Mohamed, N. (2014). Readiness of Malaysian Public Sector Employees in Moving Towards Accrual Accounting for Improve Accountability: The case of Ministry of Education (MOE). Procedia - Social and Behavioral Sciences, 164, 106-111.
Biswas, R.M., Rahman, M.S. & Rahman, A. M. (2015). Effectiveness of Accrual Basis Accounting As Compared To Cash Basis Accounting In Financial Reporting. International Journal Of Multidisciplinary Research and Development, 2(10), 467-473.
Christiaens, J. (1999). Financial Accounting Reform in Flemish Municipalities: an Empirical Study of Implementation and Annual Financial Reports. European Accounting Review, 8(4), 803-823.
Christiaens, J., Reyniers, B. Rollé, C. (2010). Impact of IPSAS on Reforming Governmental Financial Information Systems: A Comparative Study. International Review of Administrative Sciences, 76(3), 537- 554.
Davis, N. (2010). Accrual Accounting and the Australian Public Sector - A Legitimation Explanation. Australasian Accounting Business and Finance Journal, 4(2), 61-78.
Dewi, L. D.S., Purnamawati, I. G. A. & Herawati, N. T. (2017). The Effect of Quality Human Resources, Organizational Commitment, and Internal Control System on the Successful Implementation of Accrual-Based Accounting Standards (Empirical Study on SKPD Bangil Regency). e-Journal S1 Ak Ganesha University of Education, 7(1).
Dewi, N.C. & Handayani, N. (2018). Factors Affecting the Effectiveness of Implementing Accrual-Based Government Accounting Standards. Journal of Accounting Science and Research, 7(3), 1-22.
Fuchs, S., Bergmann, A. dan Brusca, S. (2015). The Short-term Impact of Modern Accrual Accounting Systems: Cross Sectional Evidence from Switzerland In Comparative International Governmental Accounting Research. University of Malta, Valeta.
Grandis, F.G. & Mattei, G. (2012). Is There a Specific Accrual Basis Standard For The Public Sector? Theoretical Analysis and Harmonization of Italian Government Accounting. Journal of Accounting, (1), 27-37.
Halim, A., & Kusufi, S. (2012). Theory, Concepts, and Applications of Public Sector Accounting, from Budgets to Financial Statements from Government to Places of Worship. Salemba Empat: Jakarta.
Hasibuan, R.P.S. (2021). Quality Commitment as a Benchmark in the Successful Implementation of Accrual-Based Government Accounting Standards. Journal of Business & Public Accounting, 11(2), 59-69.
International Public Sector Accounting Standards Board. (2011). Transition to the Accrual Basis of Accounting: Guidance for Public Sector Entities, Study 14. Third Edition, IFAC. New York, USA.
Jalardi, E.Q. & Riharjo, I.B. (2016). Factors Affecting the Effectiveness of Implementing Accrual-Based Government Accounting Standards. Journal of Science and Accounting Research STESIA Surabaya, 5(11).
Jantong, A. (2017). Determinants of Readiness to Implement Accrual-Based Government Accounting Standards in Manggarai, East Nusa Tenggara. Matra Pembaruan Brawijaya University Malang, 1(1), 109-119.
Jantong, A., Nurkholis, & Roekhudin. (2018). Factors Affecting Readiness to Implement Accrual-Based Government Accounting Standards in Local Governments. Journal of Business and Management, 5(2), 158-169.
Kamemy, L., Enni S., & Al Azhar. (2017). Analysis of Factors Affecting the Implementation of Accrual Accounting in the Riau Provincial Government (Empirical Study on SKPD Riau Province). Online Journal of Students of the Faculty of Economics, University of Riau, 4(1), 1.108-1.121.
Kara, E., & Kilic, Y. (2011). Accounting Recording System On Accrual Basis At Local Authorities In Turkey: An Application In Gaziantep Local Municipality. International Journal of Business and Social Science, 2(15).
Karyogis, K.N. & Putra, I.M.P.D. (2017). Analysis of Factors Affecting the Implementation of Accrual-Based Government Accounting Standards in Bangli Regency. Udayana University Accounting E-Journal, 20(1), 555-584.
Kristiawati, E. 2015. Factors Affecting the Successful Implementation of Accrual-Based Accounting in West Kalimantan Regional Government. Accountability, 8(3), 171-190.
Kristyono, J., Riharjo, K. & Andini, R. (2013). Factors Affecting the Successful Implementation of Regional Finance in accordance with Government Regulation No. 71/2010 (Study at the Semarang City Education Office in 2012/2013). Accounting Journal, 2 (1).
Leppänen, P., & Näsi, S. (2015). Accrual Accounting in Finnish Local Governments - Source of Comparable Financial Information or a Field of Creative Accounting? In Comparative International Goverment Accounting Research. University of Mlta, Valeta.
Mahmudi. (2011). Regional Financial Management. Jakarta: Erlangga.
Marsdenia & Arthaingan, M.A.H. (2016). Factors Affecting the Successful Implementation of Accrual-Based Government Accounting Standards: An Empirical Study on Bogor City Government. Indonesian Vocational Journal, 4(2), 66-92.
Matekele, C. K. and Komba, G. V. (2019). Factors Influencing Implementation of Accrual Based International Public Sector Accounting Standards in Tanzanian Local Government Authorities. Asian Journal of Economics, Business and Accounting, 13(3), 1-25.
McKendrick, J. (2007). Modernization of the Public Accounting Systems in Central and Eastern European Countries: the Case of Romania. International Public Management Review, 8(1), 168-185.
Minister of Finance of the Republic of Indonesia, Government Regulation Number 71 of 2010 concerning Government Accounting Standards. (www.jdih.Kemenkeu.go.id). Retrieved 20 September 2019.
Norfalizah. (2015). Analysis of Government Readiness Factors in Applying Accrual-Based Government Accounting (Case Study on SKPD of Rokan Hilir Regency. Jom FEKON, Riau University, Pekanbaru, 2(2).
Osborne, D., & Gaebler, T. (1992). Reinventing Government: How the Entrepreneurial Spirit is Transforming the Public Sector. Penguin, London/New York, NY.
Phuong-Nguyen, T. T., Hai-Phan, T., Tung-Nguyen, T., & Tien-Vo, T.T. (2020). Factors affecting accrual accounting reform and transparency of performance in the public sector in Vietnam. Problems and Perspectives in Management, 18(2), 180-193.
Pratiwi, P.A.S.A., Musmini, L.S., & Sujana, E. (2013). The Effect of Knowledge of Regional Financial Management, Personal Background, and Commitment to the Ability of Regional Apparatus Work Units in the Preparation of Regional Financial Reports. e-Journal of S1 Ak Ganeshaha University of Education, 2(1).
Putra, I.W.G.Y.D., & Ariyanto, D. (2015). Factors Influencing the Implementation of Accrual-Based Government Accounting Standards. Udayana University Accounting E-Journal, 13(1), 14-32.
Rahmansah. (2012). Factors Affecting the Successful Implementation of Government Regulation Number 71 of 2010 in the Provincial Government of Bangka Belitung. Thesis. Terbuka University Postgraduate Program. Jakarta.
Robbins, S. P. (2008). Organization Behavior, Concepts Controversies, Application. Englewood Cliffs, A Somon and Chuster Company. New Jersey.
Robinson, M. (1998). Accrual Accounting and the Efficiency of the Core Public Sector. Financial Accountability and Management, 14(1), 21-37.
Safitri, D. (2017). Factors Influencing the Implementation of Accrual-Based Government Accounting Standards (Study on Bengkalis Regency Government SKPD). Journal of Accounting, 5(2), 174-189.
Sampel, I.F., Kalangi, L. & Runtu, T. (2014). Analysis of Readiness to Implement Accrual Basis Government Accounting Standards in Manado City Government. EMBA Journal, 3(1).
Satrio, M.D., Yuhertiana, I. & Hamzah, A. (2016). Implementation of Accrual-Based Government Accounting Standards in Jombang Regency. Journal of Accounting and Finance, 18(1), 59-70.
Slamet, B. (2016). Factors Affecting the Successful Implementation of Accrual-Based Government Accounting (Case Study in Bekasi City Government). JIAFE (Scientific Journal of Accounting, Faculty of Economics), 2(2), 1-15.
Sudaryati, D., & Heriningsih, S. (2014). The Influence of Human Resource Competence on Accrual Accounting Implementation with Supporting Devices as Moderating Variables (Empirical Study on Yogyakarta City Government). Optimum Journal, 4(2).
Supra, D. (2016). The Effect of Education Level, Training and Quality of Information Technology on the Implementation of Accrual-Based Government Accounting Standards in the Musi Banyuasin Regency Government. Journal of Accounting Sekayu Polytechnic (ACSY), 5(2), 9-23.
Suryanto. (2017). A Review of Implementation of Accrual-Based Government Accounting in Indonesia. AdBispreneur Journal, 2(3), 217-226.
Tengku, A. (2015). Analysis of Organizational Commitment, Readiness of Human Resources, Infrastructure and Information Systems in Applying Accrual-Based Government Accounting Standards: A Study on the Meranti Islands Regency Government. SOROT Journal, University of Riau, 10(1).
The Supreme Audit Agency of the Republic of Indonesia, 2019. Results of the First Semester Examination of 2019. (www.bpk.go.id). Retrieved 15 December 2019.
Vezalin, F., Sartika, D. & Ilyas, A. (2019). Implementation of Accrual-Based Government Accounting Standards (Case Study in Padang City BPKAD). Dharma Andalas Journal of Economics and Business, 21(2), 165-177.
Widyastuti, N. M., Ari, E.S. & Adiputra, I.M.P. (2015). Analysis of Regional Government Readiness in Applying Accrual-Based Government Accounting Standards in Gianyar Regency. e-Journal S1 Ak Ganesha University of Education, 3(1).
Agyemang, J. K. (2017). Factors Affecting the Implementation of Accrual-Based International Public Sector Accounting Standards (AIPSAS) in Ghana. Texila International Journal of Management, 3(2).
Antipova, T., & Bourmistrov, A. (2013). Is Russian Public Sector Accounting in the Process of Modernization? An Analysis of Accounting Reforms in Russia. Financial Accountability and Management, 29(4), 442-478.
Arif, R. (2020). Factors Affecting the Implementation of Accrual-Based Government Accounting Standards (Empirical Studies in Lamongan Regency Government). Media Mahardhika, 18(3), 378-386.
Arih, T.N., Rahayu, S. & Nurbaiti, A. (2017). Analysis of Factors Affecting The Implementation of Accrual Based Governmental Standards In Bandung City Government. Indonesian Journal of Management, 17(1), 67-78.
Azman, (2015). Analysis of Organizational Commitment, Readiness of Human Resources, Infrastructure and Information Systems in Applying Accrual-Based Government Accounting Standards (Study on the Meranti Islands Regency Government). SOROT Journal, University of Riau, 10(1).
Azmi, A. H., & Mohamed, N. (2014). Readiness of Malaysian Public Sector Employees in Moving Towards Accrual Accounting for Improve Accountability: The case of Ministry of Education (MOE). Procedia - Social and Behavioral Sciences, 164, 106-111.
Biswas, R.M., Rahman, M.S. & Rahman, A. M. (2015). Effectiveness of Accrual Basis Accounting As Compared To Cash Basis Accounting In Financial Reporting. International Journal Of Multidisciplinary Research and Development, 2(10), 467-473.
Christiaens, J. (1999). Financial Accounting Reform in Flemish Municipalities: an Empirical Study of Implementation and Annual Financial Reports. European Accounting Review, 8(4), 803-823.
Christiaens, J., Reyniers, B. Rollé, C. (2010). Impact of IPSAS on Reforming Governmental Financial Information Systems: A Comparative Study. International Review of Administrative Sciences, 76(3), 537- 554.
Davis, N. (2010). Accrual Accounting and the Australian Public Sector - A Legitimation Explanation. Australasian Accounting Business and Finance Journal, 4(2), 61-78.
Dewi, L. D.S., Purnamawati, I. G. A. & Herawati, N. T. (2017). The Effect of Quality Human Resources, Organizational Commitment, and Internal Control System on the Successful Implementation of Accrual-Based Accounting Standards (Empirical Study on SKPD Bangil Regency). e-Journal S1 Ak Ganesha University of Education, 7(1).
Dewi, N.C. & Handayani, N. (2018). Factors Affecting the Effectiveness of Implementing Accrual-Based Government Accounting Standards. Journal of Accounting Science and Research, 7(3), 1-22.
Fuchs, S., Bergmann, A. dan Brusca, S. (2015). The Short-term Impact of Modern Accrual Accounting Systems: Cross Sectional Evidence from Switzerland In Comparative International Governmental Accounting Research. University of Malta, Valeta.
Grandis, F.G. & Mattei, G. (2012). Is There a Specific Accrual Basis Standard For The Public Sector? Theoretical Analysis and Harmonization of Italian Government Accounting. Journal of Accounting, (1), 27-37.
Halim, A., & Kusufi, S. (2012). Theory, Concepts, and Applications of Public Sector Accounting, from Budgets to Financial Statements from Government to Places of Worship. Salemba Empat: Jakarta.
Hasibuan, R.P.S. (2021). Quality Commitment as a Benchmark in the Successful Implementation of Accrual-Based Government Accounting Standards. Journal of Business & Public Accounting, 11(2), 59-69.
International Public Sector Accounting Standards Board. (2011). Transition to the Accrual Basis of Accounting: Guidance for Public Sector Entities, Study 14. Third Edition, IFAC. New York, USA.
Jalardi, E.Q. & Riharjo, I.B. (2016). Factors Affecting the Effectiveness of Implementing Accrual-Based Government Accounting Standards. Journal of Science and Accounting Research STESIA Surabaya, 5(11).
Jantong, A. (2017). Determinants of Readiness to Implement Accrual-Based Government Accounting Standards in Manggarai, East Nusa Tenggara. Matra Pembaruan Brawijaya University Malang, 1(1), 109-119.
Jantong, A., Nurkholis, & Roekhudin. (2018). Factors Affecting Readiness to Implement Accrual-Based Government Accounting Standards in Local Governments. Journal of Business and Management, 5(2), 158-169.
Kamemy, L., Enni S., & Al Azhar. (2017). Analysis of Factors Affecting the Implementation of Accrual Accounting in the Riau Provincial Government (Empirical Study on SKPD Riau Province). Online Journal of Students of the Faculty of Economics, University of Riau, 4(1), 1.108-1.121.
Kara, E., & Kilic, Y. (2011). Accounting Recording System On Accrual Basis At Local Authorities In Turkey: An Application In Gaziantep Local Municipality. International Journal of Business and Social Science, 2(15).
Karyogis, K.N. & Putra, I.M.P.D. (2017). Analysis of Factors Affecting the Implementation of Accrual-Based Government Accounting Standards in Bangli Regency. Udayana University Accounting E-Journal, 20(1), 555-584.
Kristiawati, E. 2015. Factors Affecting the Successful Implementation of Accrual-Based Accounting in West Kalimantan Regional Government. Accountability, 8(3), 171-190.
Kristyono, J., Riharjo, K. & Andini, R. (2013). Factors Affecting the Successful Implementation of Regional Finance in accordance with Government Regulation No. 71/2010 (Study at the Semarang City Education Office in 2012/2013). Accounting Journal, 2 (1).
Leppänen, P., & Näsi, S. (2015). Accrual Accounting in Finnish Local Governments - Source of Comparable Financial Information or a Field of Creative Accounting? In Comparative International Goverment Accounting Research. University of Mlta, Valeta.
Mahmudi. (2011). Regional Financial Management. Jakarta: Erlangga.
Marsdenia & Arthaingan, M.A.H. (2016). Factors Affecting the Successful Implementation of Accrual-Based Government Accounting Standards: An Empirical Study on Bogor City Government. Indonesian Vocational Journal, 4(2), 66-92.
Matekele, C. K. and Komba, G. V. (2019). Factors Influencing Implementation of Accrual Based International Public Sector Accounting Standards in Tanzanian Local Government Authorities. Asian Journal of Economics, Business and Accounting, 13(3), 1-25.
McKendrick, J. (2007). Modernization of the Public Accounting Systems in Central and Eastern European Countries: the Case of Romania. International Public Management Review, 8(1), 168-185.
Minister of Finance of the Republic of Indonesia, Government Regulation Number 71 of 2010 concerning Government Accounting Standards. (www.jdih.Kemenkeu.go.id). Retrieved 20 September 2019.
Norfalizah. (2015). Analysis of Government Readiness Factors in Applying Accrual-Based Government Accounting (Case Study on SKPD of Rokan Hilir Regency. Jom FEKON, Riau University, Pekanbaru, 2(2).
Osborne, D., & Gaebler, T. (1992). Reinventing Government: How the Entrepreneurial Spirit is Transforming the Public Sector. Penguin, London/New York, NY.
Phuong-Nguyen, T. T., Hai-Phan, T., Tung-Nguyen, T., & Tien-Vo, T.T. (2020). Factors affecting accrual accounting reform and transparency of performance in the public sector in Vietnam. Problems and Perspectives in Management, 18(2), 180-193.
Pratiwi, P.A.S.A., Musmini, L.S., & Sujana, E. (2013). The Effect of Knowledge of Regional Financial Management, Personal Background, and Commitment to the Ability of Regional Apparatus Work Units in the Preparation of Regional Financial Reports. e-Journal of S1 Ak Ganeshaha University of Education, 2(1).
Putra, I.W.G.Y.D., & Ariyanto, D. (2015). Factors Influencing the Implementation of Accrual-Based Government Accounting Standards. Udayana University Accounting E-Journal, 13(1), 14-32.
Rahmansah. (2012). Factors Affecting the Successful Implementation of Government Regulation Number 71 of 2010 in the Provincial Government of Bangka Belitung. Thesis. Terbuka University Postgraduate Program. Jakarta.
Robbins, S. P. (2008). Organization Behavior, Concepts Controversies, Application. Englewood Cliffs, A Somon and Chuster Company. New Jersey.
Robinson, M. (1998). Accrual Accounting and the Efficiency of the Core Public Sector. Financial Accountability and Management, 14(1), 21-37.
Safitri, D. (2017). Factors Influencing the Implementation of Accrual-Based Government Accounting Standards (Study on Bengkalis Regency Government SKPD). Journal of Accounting, 5(2), 174-189.
Sampel, I.F., Kalangi, L. & Runtu, T. (2014). Analysis of Readiness to Implement Accrual Basis Government Accounting Standards in Manado City Government. EMBA Journal, 3(1).
Satrio, M.D., Yuhertiana, I. & Hamzah, A. (2016). Implementation of Accrual-Based Government Accounting Standards in Jombang Regency. Journal of Accounting and Finance, 18(1), 59-70.
Slamet, B. (2016). Factors Affecting the Successful Implementation of Accrual-Based Government Accounting (Case Study in Bekasi City Government). JIAFE (Scientific Journal of Accounting, Faculty of Economics), 2(2), 1-15.
Sudaryati, D., & Heriningsih, S. (2014). The Influence of Human Resource Competence on Accrual Accounting Implementation with Supporting Devices as Moderating Variables (Empirical Study on Yogyakarta City Government). Optimum Journal, 4(2).
Supra, D. (2016). The Effect of Education Level, Training and Quality of Information Technology on the Implementation of Accrual-Based Government Accounting Standards in the Musi Banyuasin Regency Government. Journal of Accounting Sekayu Polytechnic (ACSY), 5(2), 9-23.
Suryanto. (2017). A Review of Implementation of Accrual-Based Government Accounting in Indonesia. AdBispreneur Journal, 2(3), 217-226.
Tengku, A. (2015). Analysis of Organizational Commitment, Readiness of Human Resources, Infrastructure and Information Systems in Applying Accrual-Based Government Accounting Standards: A Study on the Meranti Islands Regency Government. SOROT Journal, University of Riau, 10(1).
The Supreme Audit Agency of the Republic of Indonesia, 2019. Results of the First Semester Examination of 2019. (www.bpk.go.id). Retrieved 15 December 2019.
Vezalin, F., Sartika, D. & Ilyas, A. (2019). Implementation of Accrual-Based Government Accounting Standards (Case Study in Padang City BPKAD). Dharma Andalas Journal of Economics and Business, 21(2), 165-177.
Widyastuti, N. M., Ari, E.S. & Adiputra, I.M.P. (2015). Analysis of Regional Government Readiness in Applying Accrual-Based Government Accounting Standards in Gianyar Regency. e-Journal S1 Ak Ganesha University of Education, 3(1).