Akuntansi Pemerintahan dengan Accrual Basis: Implementasi di Beberapa Negara

Basis kas dan akrual merupakan dua titik ujung dari sebuah spektrum basis akuntansi dan anggaran yang mungkin untuk diterapkan. Basis kas pada awalnya telah diterapkan secara tradisional di berbagai negara untuk aktivitas sektor publik. Namun, pada awal tahun 1990-an telah muncul laporan keuangan dan anggaran berbasis akrual yang pertama kalinya di dunia yaitu di New Zealand. Kemudian dalam perkembangan satu dekade berikutnya, telah terjadi perubahan besar dalam penggunaan basis akuntansi dari basis kas menuju/menjadi basis akrual di negara-negara anggota OECD (Organisation for Economic Co-operation and Development) meskipun masih terdapat perbedaan derajat akrual-nya di antara negara-negara di dunia. Penggunaan basis akrual telah menjadi salah satu ciri dari praktik manajemen keuangan modern (OECD-PUMA/SBO, 2002/9). Dalam paper ini dipaparkan beberapa pengalaman implementasi accrual basis di beberapa negara. Disarikan dari tulisan Budi Mulyana, selengkapnya silahkan klik di ARTICLES

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