Aricaksono, Yuwandi and Prof. Dr. Made Sudarma,, Ak and Prof. Dr. Lilik Purwanti,, Ak., CSRS., CSRA (2021) Akrualisasi Akuntansi Sektor Publik Perspektif New Institutionalism Theory : Studi Pada Perguruan Tinggi Negeri Di Wilayah Jawa Timur. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk memaparkan bagaimana penerapan akuntansi berbasis akrual pada Perguruan Tinggi Negeri Dalam Lingkup Kemenristekdikti Wilayah Jawa Timur Berstatus BLU serta pengaruh faktor eksternal maupun internal terhadap setiap satuan kerja dalam perubahan reformasi basis akuntansi. Menggunakan pendekatan penelitian yaitu kualitatif dengan sudut pandang New Institualism Theory dan jenis penelitian yaitu studi kasus. Hasil dari penelitian ini adalah peneliti mampu menggambarkan bagaimana para informan pada setiap satuan kerja dalam menerapkan akrualisasi akuntansi, dan menjelaskan terjadinya Institutional Isomorphism (proses pelembagaan) yang meliputi coercive, mimetic dan normative. Selain itu, keterlibatan lembaga profesional dalam faktor yang sifatnya normative isomorphism dapat dikaitkan dengan gejala allomorphism. Fenomena tersebut menggambarkan keterlibatan faktor endogen berupa aktor-aktor, institusi dan sistem berpikir yang semuanya digabungkan sehingga dapat mendukung proses institusionalisasi
English Abstract
This study aims to elucidate the application of accrual-based accounting in state universities with the status of Public Service Agency under the auspices of the Ministry of Research, Technology, and Higher Education of Indonesia in East Java and to explain the effect of external and internal factors on every work unit following the reformation of accounting basis. This qualitative case study uses the perspective of New Institutionalism Theory. The result of this research is that the researcher is able to describe the role of the informants in each work unit in applying accounting accrualization and explain the Institutional Isomorphism (institutionalization process) consisting of coercive, mimetic, and normative. Furthermore, the involvement of professional institutions in factors that are normative isomorphism in nature can be linked with allomorphism symptoms. The phenomenon signifies the involvement of endogenous factors such as actors, institution, and system of thinking; all of which are combined in order to support the institutionalization process.
Other obstract
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| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | 0421020036 |
| Uncontrolled Keywords: | akrualisasi, akuntansi sektor publik, BLU, Jawa Timur, New Institutionalism heory, accrualization, public-sector accounting, public service agency, East Java, New Institutionalism Theory |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Nur Cholis |
| Date Deposited: | 31 Aug 2022 02:50 |
| Last Modified: | 11 Oct 2024 07:55 |
| URI: | http://repository.ub.ac.id/id/eprint/193833 |
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