Analysis of the Subnational Governments of Indonesia's Adoption of Accrual-Based Accounting

Herdiyana, Deni and Sugiyanto, Hari and Sutarto, Sutarto (2025) Analysis of the Subnational Governments of Indonesia's Adoption of Accrual-Based Accounting. In: Proceedings of the 1st Public Sector International Conference, PSIC 2024, 11-12 September 2024, Lombok Island, West Nusa Tenggara, Indonesia.

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Abstract

This research examines the impact of the Accrual-Based Accounting Implementation in Sub-National Governments in Indonesia. The research was conducted using a qualitative method. Data was collected from respondents in district/city regional governments representing the four most extensive and densely

Item Type: Conference or Workshop Item (UNSPECIFIED)
Date Deposited: 04 Mar 2026 18:25
Last Modified: 16 Apr 2026 21:40
URI: http://eprints.eai.eu/id/eprint/52412

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