Determinan Akuntansi Berbasis Akrual: Study Literature Review

Yusnidar Yusnidar; Rizki Agung Santoso; Desak Nyoman Lia Lestari; Luk Luk Fuadah

doi:10.31004/riggs.v4i3.3173

Authors

Yusnidar Yusnidar Universitas Sriwijiya
Rizki Agung Santoso Universitas Sriwijiya
Desak Nyoman Lia Lestari Universitas Sriwijiya
Luk Luk Fuadah Universitas Sriwijiya

DOI:

https://doi.org/10.31004/riggs.v4i3.3173

Keywords:

Akuntansi Akrual, Kualitas Pelaporan Keuangan, Kompetensi Sumber Daya Manusia, Sektor Publik, Infrastruktur Teknologi

Abstract

Akuntansi berbasis akrual telah menjadi paradigma fundamental dalam transformasi pelaporan keuangan sektor publik global untuk meningkatkan transparansi dan akuntabilitas. Meskipun regulasi telah ditetapkan, implementasi masih menghadapi kendala struktural dan operasional yang signifikan. Penelitian ini bertujuan mengidentifikasi dan menganalisis determinan utama yang memengaruhi keberhasilan penerapan akuntansi berbasis akrual di sektor publik melalui pendekatan Systematic Literature Review (SLR) dengan metodologi PRISMA. Jenis penelitian adalah penelitian kepustakaan dengan desain deskriptif-analitis. Populasi mencakup 12.196 artikel ilmiah periode 2010-2024 dari basis data Scopus, Sinta, dan Google Scholar, dengan sampel akhir 15 artikel yang lolos seleksi melalui kriteria inklusi dan eksklusi ketat. Instrumen penelitian adalah peneliti sebagai human instrument dengan protokol PRISMA 2020 dan lembar ekstraksi data terstruktur. Teknik analisis data menggunakan sintesis tematik (thematic synthesis) Thomas dan Harden (2008) melalui tiga tahapan: pengkodean line-by-line, pengembangan tema deskriptif, dan generasi tema analitis. Hasil penelitian mengidentifikasi empat determinan utama: kualitas sumber daya manusia, dukungan teknologi informasi, regulasi dan kebijakan pemerintah, serta komitmen organisasi dan kepemimpinan, dengan faktor tambahan meliputi budaya organisasi, dukungan politik, dan mekanisme monitoring. Penelitian ini menyimpulkan bahwa keberhasilan implementasi akuntansi berbasis akrual memerlukan strategi capacity building berkelanjutan, investasi teknologi terintegrasi, penguatan regulasi konsisten, dan kepemimpinan visioner untuk meningkatkan kualitas pelaporan keuangan sektor publik.

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