Herwiyanti, Eliada Additional Author Sukirman Additional Author Aziz, Fairuz Sufi Additional Author mixed material bibliography Semarang 2017 id Indonesia

Hal. 13-23 This study is a qualitative research on the implementation of the Accrual Based Govern-ment Accounting System in the Inspectorate General of Ministry of Finance. This study aims to find how the Accrual Based Government Accounting System was prepared and imple-mented in the institution. Data were collected through observation, study of literature, and interviews with ten participants who have been involved in the implementation of the system. The data were analyzed and interpreted narratively that are recommended by Creswell (2012). This study found that the readiness of Inspectorate General of the Ministry of Finance in implementing accrual accounting system was good, either from the communication aspect, resource aspect, organizational commitment aspect, and bureaucratic structure aspect. Moreover, this study concluded that the implementation of accrual accounting system in the institution is well performed, that has scored 93.40%. Accounting NONE 23388137 Perpustakaan - Sekolah Tinggi Manajemen PPM Pusat Informasi Manajemen Jurnal_Akuntansi_dan_Keuangan_Petra.jpg.jpg 48966 2019-05-15 00:15:29 2019-05-15 00:15:29 machine generated