Proceedings of the 4th Borobudur International Symposium on Humanities and Social Science 2022 (BIS-HSS 2022)

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Social Interaction in Local Government Financial Reporting

Authors
Hendrawan Santosa Putra1, *, Andriana1, Siti Maria Wardayati1
1Accounting Department, University of Jember, Jember, 68121, Indonesia
*Corresponding author. Email: hendrawan@unej.ac.id
Corresponding Author
Hendrawan Santosa Putra
Available Online 10 October 2023.
DOI
10.2991/978-2-38476-118-0_113How to use a DOI?
Keywords
Government Accountant; Social Interaction; Government Financial Reporting
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 governments 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 triggered not only by formal education, training, and workshops but by social interaction when carrying out an assignment.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 4th Borobudur International Symposium on Humanities and Social Science 2022 (BIS-HSS 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
10 October 2023
ISBN
978-2-38476-118-0
ISSN
2352-5398
DOI
10.2991/978-2-38476-118-0_113How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Hendrawan Santosa Putra
AU  - Andriana
AU  - Siti Maria Wardayati
PY  - 2023
DA  - 2023/10/10
TI  - Social Interaction in Local Government Financial Reporting
BT  - Proceedings of the 4th Borobudur International Symposium on Humanities and Social Science 2022 (BIS-HSS 2022)
PB  - Atlantis Press
SP  - 981
EP  - 986
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-118-0_113
DO  - 10.2991/978-2-38476-118-0_113
ID  - Putra2023
ER  -