Author(s): Dedi Mulyadi
Reform in the field of State Finance, there is a significant change in government accounting changes. This is evidenced by the issuance of government accounting standards based on PP No. 24 of 2005, which stipulates the use of cash toward accrual (CTA) basis to prepare government financial statements in providing financial accountability. The CTA base is intended as a modified cash base with several accrual recording systems, which are the initial stage of adopting the accrual base in Indonesia. But until the deadline, the government has not succeeded in implementing a new accounting system. It is reviewed in Government Regulation No. 71 of 2010 concerning Government Accounting Standards to replace Government Regulation No. 24 of 2005.
Based on the mandate of Government Regulation No. 71 of 2010, the Office of Revenue Management of Finance and Assets of Karawang Regency implemented a full accrual-based accounting in 2015. The main obstacle in applying accrual base in DPPKAD Karawang regency is not because of the lack of human resources but the quality of human resources that have not been able to make financial statements based on this accrual. So there needs to be training on Accrual-Based Accounting Standards.
This study aims to find out the comparison of the application of cash base and accrual basis in the financial statements of DPPKAD Karawang Regency. Research is conducted using qualitative methods, namely collecting, presenting and analyzing, and making conclusions and suggestions. According to the research data analysis, The conclusion: 1,) DPPKAD Karawang district has implemented accrual-based accounting standards. 2) Constraints on the application of accrual base in DPPKAD Karawang regency are the quality of human resources that are less able to prepare accrual-based financial statements. 3) Differences in cash-based and accrual government accounting standards in the financial statements of DPPKAD Karawang Regency lie in the main components of financial statements.