EAS Publisher | Implementation of Accrual-Based Government Accounting Standard in Presenting the Government of Bekasi City Financial Statements in Year 2021

Implementation of Accrual-Based Government Accounting Standard in Presenting the Government of Bekasi City Financial Statements in Year 2021

DOI : https://doi.org/10.36349/easjmb.2022.v05i10.002

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This study is aimed to analyze the implementation of Accrual-Based Government Accounting Standard which was regulated by Government Regulation No. 71 of 2010 at Bekasi City Regional Financial and Asset Management Agency in presenting local government financial statements. Primary and secondary data was used in this study. The data used in this study was analyzed with qualitative descriptive method, a suitable method that is also in line with the objective of the study to find out the implementation of Government Accounting Standards on Bekasi City Financial Statements of 2021. The result of this study indicates that Bekasi City Regional Financial and Asset Management Agency has implemented Government Accounting Standards) in presenting 2021 Bekasi City Government Financial Statements. Additionally, Bekasi City Regional Financial and Asset Management Agency also managed to face the challenges of implementing accrual-based government accounting, including accounting system & IT based system, leadership commitment, competent human resources, resistance to change, as well as environment.

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