MODEL AKUNTANSI PEMERINTAH BERBASIS AKRUAL: SUATU TINJAUANTEORITIS TERHADAP FORMAT PELAPORAN KEUANGAN PEMERINTAH DI INDONESIA

Government financial reform in Indonesia is still in progress. Indonesian Government financial reform run since the issuance of the State Finance Act. 17 of 2003 on Government Finance, by changing the pattern of financial management of the State, to apply the accrual basis, formulate a new financial statement and run the reforms until now. The results are, there has been reporting on the basis of an accounting basis, known as cash toward accrual basis. Not yet completed the transition process toward cash accrual, the Indonesian government has set a target to apply the accrual basis. The method of analysis in this paper is a review of the theoretical formulation in the format of financial reports of government finance in Indonesia. The analysis compares the format of accrual based financial statements, and government accounting practices internationally with the format of financial statements in Indonesia. Theoretical review shows in Indonesia adopts the format of financial reporting and format of budgetary point of view. Budget report indicated with the presence of Actual Budget Report and Budget Balance report, while the accounting report indicated the transformation of private into the Financial Statements Financial Statements of the Government. The transformation was marked by a financial statement balance sheet, operating statement, statement of changes in equity, cash flow statement and notes to financial statements. In the future requires the development of accounting theory of government in Indonesia, as an attempt to provide a foundation for the development of governmental accounting Indonesia