TINJAUAN PERBEDAAN PERSEPSI ANTARA PENYUSUN DAN PENGGUNA LAPORAN KEUANGAN DI DAERAH DALAM RANGKA PERUBAHAN SISTEM AKUNTANSI PEMERINTAH BERBASIS AKRUAL

Ditia Rizki Amalia

Abstract

This research took place in Kerinci Regency with the formulation of the problem is how the differences in perception between composers and users of Financial Statements in the Regions in the context of Changes in the Accrual-Based Government Accounting System in Kerinci Regency. This study used a qualitative approach where the data were obtained by interviewing 8 informants in Kerinci Regency, then analyzing the data with data triagulation so that accurate information was obtained. The conclusion of this study is that there are differences in the perceptions of Compilers and Users regarding the application of Accrual-Based Accounting, compilers understand better in terms of compliance with the regulations, while for users to understand accrual basic in terms of usefulness of information from the reports produced. To achieve the success of implementing Accrual-Based Accounting, it is necessary taking steps, among others, by equalizing perceptions of implementation and preparing competent human resources in order to obtain high mastery and maximum success.