ANALISIS KESIAPAN PEMPROV JAWA TIMUR MENUJU PENERAPAN PP NOMOR 71 TAHUN 2010

Abstract

The purpose of this research is to find out the readiness of the Provincial Government of East Java to the
implementation of the accrual based Government Accounting Standard (SAP) which is reviewed from stimulant,
organizational culture, the promoter of changes, constraint of the application, and individual attitudes in
accepting the changes. This research is an interpretive qualitative research whereas the interpretive approach is
used as the data analysis technique. Meanwhile, the object of the analysis is the readiness of the Provincial
Government of East Java in implementing the Government Regulation No. 71 of 2010.The result of the research
describes that when it is reviewed from the stimulant, the Provincial Government of East Java has already shown
their commitment in implementing of the Accrual Based Government Accounting Standard (SAP) by holding
the socialization about the Government Regulation No. 71 of 2010 for the implementation of good accrual
accounting. When it is reviewed from the organizational culture, the Provincial Government of East Java has an
obligation to comply all the rules which have been determined by the government organization. When it is
reviewed from the promoter of changes, it has been found that there is a pressure from the external party, both
from the academic or even the other parties in order to support the achievement of the implementation of accrual
based accounting in order to make it compatible with the determined rules. When it is reviewed from the
constraints of changes, the existence of the central government policy is not synchronous and the differences of
characters in East Java have caused problems in the implementation of accrual based accounting. Meanwhile,
when it is reviewed from the individual attitudes in accepting the changes, the officials of the Provincial
Government of East Java shows a positive reaction which means that all changes that occur in public sector
organizations particularly in the scope of government will be carried out by the related officials.
Keywords: The Implementation of Accrual Base, The Readiness of Government, The Constraints of the
Implementation.