Main Article Content


The discussion in this article is about changes in government accounting, a significant change from government accounting in Indonesia is from cash-based accounting to cash-based accounting towards accruals (cash toward accruals), to full accruals. The writing method used is a literature study with a qualitative approach . The research method used is a literature study with a qualitative approach. Sources of data were obtained through searching articles related to accounting policies carried out by the government. The purpose of this study is to identify and analyze the challenges in reforming government accounting policies in Indonesia. The finding of the study that state that the government needs to prepare financial statements in accordance with Law No. 17 of 2003 which refers to Government Accounting Standards (SAP/standar akuntansi pemerintahan). As a derivative of this regulation, the government has issued Government Regulation Number 24 of 2005 which was updated with Government Regulation Number 71 of 2010 concerning Government Accounting Standards (SAP). Practical implications there are , the basis of government accounting records changed from a cash basis to a cash basis to an accrual basis and to a full accrual basis.


Government Accounting Changing Global Dynamics

Article Details

How to Cite
Aidi, A., Agoestyowati, R., Susanto, I., Supriyono, S., & Rahman, D. A. (2021). Challenges of Policy Reform on Government Accounting in Indonesia : Response to Changing Global Dynamics. Ilomata International Journal of Tax and Accounting, 2(4), 286-294.


  1. Barrett, P. (2004). Financial Management in the Public Sector – How Accrual Accounting and Budgeting Enhances Governance and Accountability. Address to the Challenge of Change: Driving Governance and Accountability.
  2. Blöndal, J. R., Hawkesworth, I., & Choi, H.-D. (2009). Budgeting in Indonesia.
  3. Cairns, D., Massoudi, D., Taplin, R., & Tarca, A. (2011). IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia. The British Accounting Review, 43(1), 1–21.
  4. Darise, N. (2008). Akuntansi Keuangan Daerah (Akuntansi Sektor Publik) (N. Darise (ed.); I). Gramedia.
  5. Fuentes, S. F., & Borreguero, J. H. (2018). Institutional capacity in the accounting reform process in Spanish local governments. Revista de Contabilidad, 21(2), 188–195.
  6. Herlina, H. (2013). Analisis Faktor-Faktor Yang Mempengaruhi Kesiapan Pemerintahan Daerah Dalam Implementasi PP 71 Tahun 2010 (Studi Empiris : Kabupaten Nias Selatan). Jurnal Akuntansi UNP, 1(3).
  7. Jayasinghe, K., Adhikari, P., Soobaroyen, T., Wynne, A., Malagila, J., & Abdurafiu, N. (2021). Government accounting reforms in Sub-Saharan African countries and the selective ignorance of the epistemic community: A competing logics perspective. Critical Perspectives on Accounting, 78, 102246.
  8. Lassou, P. J. C., Hopper, T., Tsamenyi, M., & Murinde, V. (2019). Varieties of neo-colonialism: Government accounting reforms in Anglophone and Francophone Africa – Benin and Ghana compared. Critical Perspectives on Accounting, 65, 102071.
  9. Lewis, B. D., Nguyen, H. T. M., & Hendrawan, A. (2020). Political accountability and public service delivery in decentralized Indonesia: Incumbency advantage and the performance of second term mayors. European Journal of Political Economy, 64, 101910.
  10. Mardiasmo. (2018). Otonomi Dan Manajemen Keuangan Daerah (Mardiasmo (ed.); III). Penerbit ANDI.
  11. Moretti, D. (2021). Managing fiscal risks: Lessons from case studies of selected OECD countries. OECD Journal on Budgeting, 21(1).
  12. Padovani, E., & Iacuzzi, S. (2021). Real-time crisis management: Testing the role of accounting in local governments. Journal of Accounting and Public Policy, 40(3), 106854.
  13. Shinkle, G. A., Hodgkinson, G. P., & Gary, M. S. (2021). Government policy changes and organizational goal setting: Extensions to the behavioral theory of the firm. Journal of Business Research, 129, 406–417.