摘要：What Happens with Acrual-Based SAP?. This article provides an overview regarding SAP accrual-based and its problems. It compares information content of PP 24/2005’s cash toward accrual and PP 71/2010’s accrual-based to show the urgency of accrual-based financial reporting requirements. The analysis borrows Abeysekara’s acounting imperialism. Discussion also involves empirical evidence and evaluation of accrual-based implementation probability in Sumenep Regency. Findings show that accrual-based information is not an urgent need and tends to be difficult to be implemented. Reflecting the evidence in Sumenep, local governments are faced with the need of human resources, the question of the usefulness of accrual information, and technical difficulties on implementation.
其他摘要：Ada Apa Dengan SAP (AADS) Akrual?. Artikel ini memberikan gambaran mengenai SAP akrual dan problematikanya. Dimulai dengan telaah perbandingan konten informasi SAP PP 24/2005 berbasis cash toward accrual dan PP 71/2010 berbasis akrual guna menunjukkan urg
