The implementation of accrual accounting in higher education institution: A multiple case Study of State Islamic Universities

Sulistiani, Dwi ORCID: https://orcid.org/0000-0002-7921-1913 (2023) The implementation of accrual accounting in higher education institution: A multiple case Study of State Islamic Universities. Presented at Proceeding International Conference on Islamic Education “Strengthening Educational Institutions in Advancing The Moderate, Inclusive, and Disability-Friendly Islamic Education”, 10 November 2023, UIN Maulana Malik Ibrahim Malang.

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Abstract

This study aims to determine the implementation of accrual accounting in State Islamic University, focus on the process of preparation of the financial statements: definition, recognition, measurement, recording, presentation, and disclosure. This qualitative research with multiple case study approaches takes the two sites of State Islamic University (UIN) with public service status (BLU). The research data are obtained through an interview, observation, and documentation that analyzed by content analysis. The results showed that UIN is still not yet applying accrual accounting thoroughly. The definition and measurement are following the Government Accounting Standards (SAP) but not under Financial Accounting Standards (SAK). The financial statements presented by SAP and SAK. The recognition, recording, and disclosure are still not accrual-based for most transactions. There are obstacles in its implementation: competence inadequacy of human resources, require a support system of integrated accounting, coordination inadequacy, and leadership commitment. The use of technology must be balanced with competent human resources so that accrual accounting can be implemented properly. The results of this research have implications for the need to increase human resource capacity, especially understanding of accrual accounting at state Islamic universities.

Item Type:	Conference (Paper)
Keywords:	Accrual Accounting; Financial Statement; Higher Education; Implementation; State Islamic University
Subjects:	13 EDUCATION > 1301 Education Systems > 130103 Higher Education 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150103 Financial Accounting 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150110 Governmental Accounting 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150116 Educational Accounting
Divisions:	Faculty of Tarbiyah and Teaching Training > Department of Social Science Education
Depositing User:	MSA,Ak,CA Dwi Sulistiani
Date Deposited:	26 Apr 2024 11:33

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