The Influence of Information Technology on Application of Accrual Accounting

Abstract

The purpose of this research is to find out information technology influences the application of accrual accounting. Accrual accounting is presented for operational reports (LO). LO presents an overview of economic resources that increase equity and its use which is managed by the central/regional government for government administration activities in one reporting period. So there is a cut-off to determine the income and expenses that occur in one accounting period. The concept of accruals is useful to assess the government's performance in managing State finances whose management and management are handled by the government itself. The unit of analysis in this study is the Muba-Indonesia Regional Government unit. The results show that information technology influences the application of accrual accounting significantly. Furthermore, it was found that the application of accrual accounting could change because there was survey information technology in FKMD Muba units.

Succeeding Change Management of Passenger Service through the Initial Stage. Study at PT Kereta Api Indonesia (Persero)

“…The ability of employees to identify the reasons for change was one of the keys to the success of PT KAI in implementing a change management program. Kotter (1996); Fery (2018) in his book entitled Leading Change suggests that to make a change, companies had to have a strong and rational reason so that it could be accepted by all elements because change would not proceed without the participation of all elements in it. In his idea, Kotter said that such a method was called to foster a sense of urgency to all individuals in the company.…”