Bureaucratic Structure Aspect in Implementation of Indonesian Finance Policy About Accrual Based Accounting in Local Government

Financial managementisan importantpartof thepublic administration. Implementation of Finance Policy of Indonesian Government about transparencyandaccountabilityin thefinancial managementsystemis connectedbythe financial report. Accrual-based financialreport has become ahallmarkof modernmanagement but its implementation is not easy. Transition from current accounting based to accrual based needs big changes and long terms project. The problems of accrual based implementation are more difficult in local government because of its characteristic of bureaucratic structure with SOPs and fragmentation.