ETHNOMETHODOLOGY STUDY ON THE PRACTICE OF INFORMAL ACCOUNTING INFORMATION SYSTEMS IN LOCAL GOVERNMENT: A STUDY IN BARITO REGENCY, SOUTH KALIMANTAN PROVINCE, INDONESIA
Hidayati Hidayati, Iwan Triyuwono, Zaki Baridwan · Russian Journal of Agricultural and Socio-Economic Sciences · 2018
The purpose of this study is to comprehend and portray the practice of informal accounting information systems within a government organization.The results of this study found that informal accounting information systems in the public sector were a system with no written procedures and policies, but conducted spontaneously, without any arrangement and agreement within the organizational structure.Informal accounting information systems in the public sector were conducted through interactions among staffs, discussions in an unplanned meeting, and the use of social media as a means of coordination.In addition, informal accounting information systems in the public sector were also practiced through improvisations such as the use of personal notes, reporting schedules creation, and financial reporting checklists aimed at supporting the effectiveness of accounting information system practices.