PELATIHAN AKUNTANSI PEMERINTAHAN BAGI STAF AKUNTANSI PEMERINTAH DAERAH: KEBUTUHAN SEBUAH PROSES BERKELANJUTAN

Misra, Fauzan and Tanno, Aries (2010) PELATIHAN AKUNTANSI PEMERINTAHAN BAGI STAF AKUNTANSI PEMERINTAH DAERAH: KEBUTUHAN SEBUAH PROSES BERKELANJUTAN. Project Report. Lembaga Pengabdian Masyarakat Universitas Andalas. (Unpublished)

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Abstract

During the last decades, public sector and governmental accounting reforms have been adopted in many countries, including Indonesia. However, after several years the governmental accounting standard has been implemented, the implementation by local governments is still relatively weak. This is evident by the fact that many local governments are still incapable of devising financial statement in compliance with Generally Accepted Accounting Principle/ Accounting Standards, although some regions have managed to devise reliable financial statement and obtained good audit opinion. Several previous researches have identified various factors that have influences on the presentation and disclosure of local government financial statement and one of them is accounting training for local government accounting staff. To bridge this problem, we held accounting training for local government staff in West Sumatera Province. The result of this activity shows that staff in several local governments have limited basic knowledge and skill about governmental accounting and other regulations that rules practices. However, they who have accounting background can learn the subjects very well.

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