ACCOUNTING & FINANCE CORNER
Monday February 18th 2019

Government Accounting Standard In Indonesia Implementation & Constraint

Dwi Martani (Unversitas Indonesia)

Bambang (Nasional College of Accounting)

Deuk J. Bae (Yonsei University)

 

Accounting in public sector has two major roles. The first one is to facilitate transparency and accountability in government financial management, the second one is to help management decision making and control. Public financial transparency and accountability is needed to provide information about budget operation and resource management. Budget in government sector is more than planning tool. It is can be viewed as primary control activities in government. Therefore, budget monitoring is very important to ensure that all government activities comply with regulation and prevent illegal expenditures or improper use of resources and claims. Accounting system produces useful information for decision maker to determine whether government’s output and outcome achieved affectively and efficiently. Accounting system also needed to give information about resource allocation.

Supporting Indonesia’s Development Strategy in Key Policy Areas: Public Finance, Credit Infrastructure, and Water Resources Management”, Di KDI Conference Room – Seoul Korea Selatan, 31 Mei 2011, penyelenggara: Korea Development Institute (KDI). Government Accounting Standard…

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