Dona Primasari[1], Abdul Rohman[2], Fuad[3]

ABSTRACT

The phenomenon in Indonesia shows that the Indonesian government has not fully implemented the accrual based accounting system. It can be seen based on the data obtained at the State Audit Board (BPK) 2015 through the website www.bpk.go.id. Currently the government has not been able to fully implement the accrual based accounting system and still use the accounting system based on the Government Regulation (PP) No. 24 of 2005 which is the cash toward accrual. This condition can be seen from the government budget report that still uses cash-based budget accounting.

Based on these data, they show that the government is not ready to implement accrual based accounting system. This concern raises lots of questions for the people about the challenge and the obstacles in the process of implementing the accrual based accounting system as mandated by the Government Regulation (PP) No. 71 0f 2010. Faradila’s research results (2014) prove that the classic problem that arises in the implementation of Government Accounting Standards (SAP) is in the incompetent human resources and they tend to be resistant to change.

The initial survey conducted by Simanjuntak (2010) and Bastian (2006) found that there are some obstacles faced related to the application of accrual-based accounting in Indonesian government, such as the complexity of the accrual-based accounting implementation that requires more complex accounting systems and IT-based systems. The implementation of this new system tends to confuse the employees.

Keywords: Technology Acceptance, government, accounting

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