AN IMPLEMENTATION REVIEW OF ACCRUAL-BASED ACCOUNTING IN LAMPUNG PROVINCE

Yulita Zanaria (2016) An Implementation Review Of Accrual-based Accounting In Lampung Province

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ABSTRACT

The long term goal of this research is to contribute toward the theory and be a consideration and a policy for the government to implement a system to improve work performance. Data collecting technique in this study conducts distributing questionnaire through the deployment to the executor of regional work unit (RWU) as respondent and population in Lampung Pr ovince.This study aims to examine the obstacle of accrual - based accounting implementation to regional government performance to the executor of the regional work unit (RWU) in Lampung Province. The sampling technique in this study uses census sampling tech nique. As for the analysis of data, uses qualitative descriptive technique.

Keywords : Accrual - Based Accounting , Obstacle , Performance , Regional Work Unit in Lampung Province

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