Innovative Transition of Indonesian Accounting and Reporting System

• 발행기관: 피터드러커 소사이어티
• 저자명: Saiful Islam
• 간행물 정보: 『창조와 혁신』제5권 제1호, 103~122쪽, 전체 20쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2012.05.31

영문 초록

Indonesia recently is on going conducting next step of her financial management reform. Two initiative strategies are performed. Firstly, reformprogramon state treasury and budget whose primary product is Financial Management Information System, called SPAN system. Second, reformon accounting and reporting system, which intended to move from cash toward accrual basis to full accrual basis. Analogous with DBAS systemin Korea which supports accrual accounting practice in government, SPAN systemalso aimed at succeeding in accrual basis practice.Fourchallengeswereencounteredwhenintroducingaccrualaccountingbasis: conceptual framework, consolidation,automation,andcompetenceongovernment accounting practice. Indonesia and Korea have many similarities with regard to the transformation of their accounting system to accruals. Both countries reformed their accounting systems in need of acquiring comprehensive and accurate information to improve their financial management. Both countries utilized the developed ICT (Information and Communication Technology) in implementing accounting business. Referring to Korean experience, the study suggests that there need to develop accrual accounting system gradually, instead of completing everything in the near future. To sustain the new accounting system program in Indonesia and to face the challenges, some recommendations are suggested as follows: both reform teams collaborate to design accounting policy and accounting system as a framework to design a new Chart of Account and journal mapping table, SPAN system design enable to connect with her peer local government financial system to anticipate further consolidation needs, and empowering local treasury offices which has intimate relation with all the spending units to train their officers on newaccounting system.

목차

Introduction

Transformation of Indonesian Government Accounting System to Accruals

Korean Experience of Reforming Accounting System

Conclusion and Policy Recommendation

REFERENCES

키워드

Accrual accounting FMIS Government financialmanagement