Bureaucratic Structure Aspect in Implementation of Indonesian Finance Policy About Accrual Based Accounting in Local Government

摘要

Financial management is an important part of the public administration. Implementation of Finance Policy of Indonesian Government about transparency and account ability in the financial management system is connected by the financial report. Accrual-based financial report has become a hallmark of modern management but its implementation is not easy. Transition from current accounting based to accrual based needs big changes and long terms project. The problems of accrual based implementation are more difficult in local government because of its characteristic of bureaucratic structure with SOPs and fragmentation.