DILEMA AKRUALISASI AKUNTANSI DALAM PENGELOLAAN KEUANGAN DAERAH

Abstract

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