Implementation of Accrual-based Government Accounting in Local Government: Bourdieu's Habitus Theory
Abstract
The implementation of Government Regulation Number 71 of 2010 concerning Accrual-based Government Accounting Standards in order to improve the quality of financial reporting in realising accountable and transparent governance. This study aims to identify challenges in the process of implementing accrual-based accounting in the government environment. This research uses a descriptive qualitative approach with secondary data. The content analysis technique uses the habitus theory analysis knife by Pierre Bourdieu. The social actors in the implementation of accrual-based government accounting standards consist of the Governor, Regent, Deputy Regent and Mayor, KSAP and the Ministry of Home Affairs. According to Bourdieu's theory, the habitus is an obstacle in implementing accrual-based SAP where around fifty per cent of cases are based on the results of examination findings. Capital is social capital in the form of BPK RI audit results with an unqualified opinion. Arena is an accounting policy prepared by local governments based on guidelines set by the Ministry of Home Affairs.
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References
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Hermawan, A. (2023). Readiness of Local Governments in the Application of Accrual-Based Accounting Standards. MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi, 1(02), 42-48. https://jurnal.seaninstitute.or.id/index.php/marekonomi/article/view/113
Huang, X. (2019). Understanding Bourdieu-cultural capital and habitus. Rev. Eur. Stud., 11, 45.
Mujennah, M., Safriansyah, S., Firdausi, I., & Fatimah, S. (2022). Dampak Accrual Basic dan Sistem Pengendalian Intern Pemerintah terhadap Akuntabilitas kinerja Instansi Pemerintah. Owner: Riset dan Jurnal Akuntansi, 6(3), 2767-2778. https://doi.org/10.33395/owner.v6i3.1006
Maqdliyan, R. (2022). Determinan implementasi akuntansi akrual terhadap akuntabilitas sektor publik: pendekatan teori institusional. Jwm (jurnal wawasan manajemen), 10(3), 198-203. https://doi.org/ 10.20527/jwm.v10i3.218
Mosselson, A. (2020). Habitus, spatial capital and making place: Housing developers and the spatial praxis of Johannesburg’s inner-city regeneration. Environment and Planning A, 52(2), 277–296.
Ramadhana, A., Saputra, M., & Fachruddin, R. (2023). KUALITAS PELAPORAN KEUANGAN SKPK, PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL, KEBIJAKAN AKUNTANSI DAN PENGENDALIAN INTERNAL DI SATUAN KERJA PERANGKAT ACEH. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 8(4). https://doi.org/10.24815/jimeka.v8i4.27636
Rosana, L., & Bharata, R. W. (2023). Implementasi Standar Akuntansi Pemerintah Berbasis Akrual Terhadap Kualitas Penyajian Laporan Keuangan. Jurnalku, 3(1), 23-34. https://doi.org/10.54957/jurnalku.v3i1.366
Qintharah, Y. N., & Khomsiyah, K. (2022). Thomas Kuhn Paradigm: Revolution Of Accounting Recording From Cash Basis To Accrual Basis. JURNAL AKUNTANSI, 11(1), 83-92. https://doi.org/10.37932/ja.v11i1.506
Sari, A., & Kusmilawaty, K. (2023). Implementasi Standar Akuntansi Pemerintah Berbasis Akrual Untuk Mewujudkan Laporan Keuangan Yang Berkualitas (Implementation of Accrual-Based Government Accounting Standards to Realize Quality Financial Reports). Akuntansi Bisnis & Manajemen (ABM), 30(1). https://doi.org/10.35606/jabm.v30i1.1185
Sagala, S. A. P., Marliyah, M., & Nurwani, N. (2024). Analysis through Implementation of Government Accounting Standards on Accrual Base. Journal of Business Management and Economic Development, 2(01), 64-70. https://doi.org/10.59653/jbmed.v2i01.326
Satya, V. E. (2023). PENERAPAN SISTEM AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL DI PROVINSI JAWA BARAT. Kajian, 25(2), 145-160. https://doi.org/10.22212/kajian.v25i2.3881
Siahaan, S. B., Purba, D. H., Pasaribu, D., Simanjuntak, W. A., Silitonga, I. M., Nadapdap, K. M., & Rumapea, M. (2023). ANALYSIS OF IMPLEMENTATION OF ACCRUAL-BASED GOVERNMENT ACCOUNTING STANDARDS (CASE STUDY IN LABUHAN BATU DISTRICT BPKAD). FINANCIAL: JURNAL AKUNTANSI, 9(1), 43-52. DOI: https://doi.org/10.37403/financial.v9i1.496
Yudistira, Y., & Rohman, A. (2022). PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP TRANSPARANSI PEMERINTAH DAERAH (Studi pada LKPD di Indonesia Tahun Anggaran 2018 dan 2019). Diponegoro Journal of Accounting, 11(1). http://ejournal-s1.undip.ac.id/index.php/accounting
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https://www.ksap.org/sap/wp-content/uploads/2023/02/Bunga-Rampai-TW-IV-2022.pdf
Published
2024-10-30
How to Cite
RAHAYU, Hastanti Agustin.
Implementation of Accrual-based Government Accounting in Local Government: Bourdieu's Habitus Theory.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 9, oct. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/111525>. Date accessed: 21 nov. 2024.
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