The Journey of Indonesian Government Accounting

From 1974 to today, Indonesia has undergone many periods of financial management reform. Financial reform is necessary for a country attain excellent governance. The crisis that happened in 1997 prompted the adoption good Governance Indonesia. revealed inadequate public finances up until point. Thus, Indonesian government began recognize governance gradually. Government Accounting Standards are first step towards achieving (SAP). In Regulation 71 2010, Accrual-based SAP proper implementing No. 2010 implements Law 17 2003 About Country. Using accrual method anticipated enhance transparency reporting and government's accountability. This type qualitative descriptive research seeks comprehend how transition from pre-reform post-reform application happened. Through literature search, data this investigation were acquired