Social Interaction in Local Government Financial Reporting Hendrawan Santosa Putra, Andriana, Siti Maria Wardayati
hendrawan[at]unej.ac.id
Universitas Jember
Abstract
Reform of local government financial management in Indonesia has been going on since 2003. In the context of financial reporting, government accountants are required to have the ability to meet government financial reporting standards. On the other hand, the quantity and quality of human resources in accounting are very limited in government circles. This study aims to reveal how financial reporting personnel in local government understand government financial reporting standards. This study uses a qualitative case study method. Researchers conducted in-depth interviews with eight financial reporting personnel. The stages of data analysis started with data coding, categorization of meaning, data reduction, and compiling conclusions. The process of understanding accounting personnel is not only through training and workshops, but mostly through interactions with auditors. This interaction occurs naturally due to audit findings or differences of opinion between the auditor and the auditee. This research implies that the understanding of accounting personnel is not only triggered by formal education, training, and workshops but rather by social interaction when carrying out an assignment.
Keywords: government accountant- social interaction- government financial reporting
