Title: Institutionalization Process and Elimination of Obstacles in the Implementation of Accrual-Based Accounting Case Study at Dr. Soetomo Hospital
Author: Cecilia 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 there was an obligation to fully implement it in all government agencies in 2015. The process of institutionalizing accrual-based accounting at the organizational level needs to be analyzed to avoid decoupling. This research aims to reveal the process of institutionalization of accrual-based accounting at RSUD Dr. Soetomo using institutional theory, the case study research method is used to analyze the process of institutionalization of implementing accrual-based accounting and eliminating obstacles to implementing accrual-based accounting at RSUD Dr. Soetomo as a Service Agency General Regions are given flexibility in managing their finances. Interviews were conducted with parties directly involved in implementing accrual-based accounting, namely directors, management, supervisors, implementing staff and the supervisory board. Direct observation and documentation were also applied in this research. Triangulation analysis from the results of interviews, observations and documentation was used to obtain research results, namely that the dominant coercive isomorphic symptom was found in the application of accounting at Dr. Over time, the awareness emerged that with the BLUD's financial management pattern, this organization really needed information from the implementation of accrual accounting, so its implementation needed to be monitored to create accrual information that was truly accrual.
Keywords: Institutionalization theory, Accrual Accounting, Regional Public Service Agency
Sources: http://repository.unair.ac.id/97989/
