Pengaruh Implementasi Sistem Akuntansi Pemerintahan Berbasis Akrual Terhadap Kualitas Pelaporan Keuangan Publik
DOI:
https://doi.org/10.35870/jemsi.v10i5.3184Keywords:
akuntansi berbasis akrual, pelaporan keuangan, transparansi, akuntabilitas, pemerintahanAbstract
Artikel ini menganalisis pengaruh implementasi sistem akuntansi pemerintahan berbasis akrual terhadap kualitas pelaporan keuangan publik. Akuntansi berbasis akrual diterapkan untuk meningkatkan transparansi dan akuntabilitas dalam pelaporan keuangan pemerintahan, karena metode ini mencatat pendapatan dan beban pada saat terjadinya transaksi, bukan pada saat kas diterima atau dibayarkan. Studi ini menggunakan metode literature review dari berbagai jurnal akademis dan laporan pemerintah yang diterbitkan setelah tahun 2019. Hasil penelitian menunjukkan bahwa penerapan akuntansi berbasis akrual secara signifikan meningkatkan kualitas pelaporan keuangan dalam hal keakuratan, relevansi, dan keterbandingan. Namun, beberapa tantangan seperti kurangnya sumber daya manusia yang terampil dan infrastruktur pendukung masih menjadi hambatan dalam penerapannya secara efektif. Oleh karena itu, diperlukan peningkatan kapasitas serta kebijakan yang mendukung untuk memastikan implementasi yang optimal dan berkelanjutan. Dengan demikian, sistem akuntansi berbasis akrual berpotensi memperkuat tata kelola keuangan publik yang lebih transparan dan akuntabel.
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