Title: Institutionalization Process and Elimination of Obstacles in the Implementation of Accrual-Based Accounting Case Study at Dr. Soetomo Regional Hospital

Authors: Sesilia Adriana Arif

Affiliations : Masters Program in Accounting, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia

Publisher: Universitas Airlangga

Abstract

The implementation of accrual-based accounting in government agencies has been running for 4 (four) years since the obligation for full implementation in all government agencies in 2015. The process of institutionalization of accrual-based accounting at the organizational level needs to be analyzed to avoid decoupling. This study aims to reveal the process of institutionalization of accrual-based accounting in Dr. Soetomo Regional General Hospital using institutional theory, case study research method is used to analyze the process of institutionalization of accrual-based accounting implementation and elimination of obstacles to the implementation of accrual-based accounting in Dr. Soetomo Regional General Hospital as a Regional Public Service Agency that is given flexibility in its financial management. Interviews were conducted with parties directly involved in the implementation of accrual-based accounting, namely directors, management, supervisors, implementing staff and the supervisory board. Direct observation and documentation were also applied in this study. Triangulation analysis from the results of interviews, observations and documentation was used to obtain research results, namely the discovery of dominant coercive isomorphic symptoms in the application of accounting at Dr. Soetomo Regional General Hospital, this organization has been in the process of continuing to innovate and eliminating obstacles in order to implement the application of accrual-based accounting, over time there is an awareness that with the BLUD financial management pattern, this organization really needs information from the application of accrual accounting so that its implementation needs to be monitored to create accrual information that is truly accrual.

Keywords: Institutionalization theory, Accrual Accounting, Regional Public Service Agency

Sources: http://repository.unair.ac.id/97989/