• Otniel Safkaur Lecture of Departement Accounting, Universitas Cendrawasih-Indonesia
Keywords: Application of Acrual accounting, Effectiveness of Internal Control


The purpose of this study is to find out the application of acrual-based accounting is influenced by the effectiveness of internal controls presented for operational reports (LO). The LO provides an overview of economic resources that increase equity and its use which are managed by the central / regional governments for governmental activities in a reporting period. So that there is a cut-off to determine the income and expenses that occur in one accounting period. The concept of accruals is useful for assessing the government's performance in managing state finances, whose management and management are handled by the government. The unit of analysis in this study is the unit of South Sumatra-Indonesia Regional Government. The results showed that the application of acrual-based accounting was significantly influenced by the effectiveness of internal controls. Furthermore, it was found that the application of acrual accounting could change because it was influenced by the effectiveness of internal survey control in SKPD units of South Sumatra.


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How to Cite
Safkaur, O. (2019). ACRUAL BASED ACCOUNTING IMPLEMENTATION AFFECTED THE EFFECTIVENESS OF INTERNAL CONTROL. Journal of Advance Research in Business Management and Accounting (ISSN: 2456-3544), 5(1), 01-34. Retrieved from

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