STUDI EKSPLORASI TENTANG KESIAPAN PEMERINTAH KOTA SURABAYA MENUJU PENERAPAN AKUNTANSI AKRUAL

Abstract

The purpose of this research is to find out the readiness of the municipal government in the implementation of
accrual accounting. And, to find out what sort of constraints that are encountered by Surabaya municipal
government, and to find out what sort of acceleration strategies that has been implemented by Surabaya
municipal government in order to overcome them. This research is a descriptive research. Observation,
documentation, and interview method through an oral question to the research subject are used as the data
collection technique. The result of the research of the readiness of Surabaya municipal government in the
implementation of accrual accounting shows that Surabaya municipal government has not completely
implemented the accrual based accounting. Some Regional Working Units of Surabaya city is still
implementing the cash based accounting going to accrual based. The acceleration strategy that has already been
implemented is used to overcome the constraints, and it is used as the acceleration of the implementation process
of accrual based accounting completely.
Keywords: Accrual accounting, readiness, obstacle, acceleration strategy.