APAKAH STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL MEMBAWA BERKAH?

Abstract: Is Accrual-Based in Public Sector Accounting Standards a Blessing? This study seeks to interpret the implementation of Public Sector Accounting Standards (PSAS) based on accrual and explore the constraints faced. The method used is descriptive qualitative at government apparatus of Regency of Blitar. This study finds that PSAS is interpreted as a compulsion. Nevertheless, the researchers also found that the implementation of PSAS is also a blessing for the informants. On the other hand, some accounts still don’t comply with the accounting policies. This is due to the problem of preparing the initial balance sheet, account treatment, and inadequate human resources