DAFTAR PUSTAKA Adhikari, P. Kuruppu, C. Matilal, S. 2013. Dissemination and institutionalization of public sector accounting reforms in less developed countries: A comparative study of the Nepalese and Sri Lankan central governments. Accounting Forum 37 pp 213-230. Akbar, R. 2011. Performance Measurement and Accountability in Indonesian Local Government. Disertasi. Curtin University. Akbar, R. Pilcher, R. Perrin, B. 2012. Performance measurement in Indonesia: the case of local government. Pacific Accounting Review, Vol. 24 Iss 3 pp. 262 – 291. Akbar, R. Pilcher, R. Perrin, B. 2015."Implementing performance measurement systems". Qualitative Research in Accounting & Management, Vol. 12 Iss 1 pp. 3 - 33 American Institute of Accountants. 1953. Accounting Terminology Bulletins. New York. Amirudin. 2008. Identifikasi Dan Analisis Faktor-faktor Yang Mempengaruhi Sinkronisasi Dokumen Anggaran Pendapatan Dan Belanja Daerah Dengan Dokumen Kebijakan Umum Anggaran Dan Prioritas Plafon Anggaran Sementara :: Studi Kasus Provinsi D.I. Yogyakarta Tahun Anggaran 2008. Tesis. Yogyakarta. Magister Ekonomi Pembangunan Universitas Gadjah Mada. Ashworth, R. George, B. Rick, D. 2007. Escape from the Iron Cage? Organizational Change and Isomorphic Pressures in the Public Secto. Journal of Public Administration Research and Theory Advance Access published December 21. Azwar, S. 2012. Reliabilitas dan Validitas. Yogyakarta: Pustaka Pelajar. Badan Pemeriksa Keuangan. 2009. Ikhtisar Hasil Pemeriksaan Semester II 2009. Jakarta Badan Pemeriksa Keuangan. 2014. Ikhtisar Hasil Pemeriksaan Semester II 2014. Jakarta Bastian, I. 2009. Akuntansi Sektor Publik di Indonesia. Yogyakarta: BPFEYogyakarta.
Barreto, I. Baden-Fuller, C. 2006. To conform or to perform? Mimetic behaviour, legitimacy-based groups and performance consequences. Journal of Management Studies, Vol. 43 No. 7, pp. 1559-81. Bastian, I. 2010. Akuntansi Sektor Publik: Suatu Pengantar. Edisi 3. Jakarta: Penerbit Erlangga. Beechy, T. H. 2007. Does Accrual Accounting Enhance Accountability. The Inovation Journal: The Public Sector Inovation Journal Volume 12, 1: 118. Bovaird, T. Loffer, E. 2003. Public Management and Governance. New York: Routledge. Braun, V. Victoria, C. 2006. Using Thematic Analysis in Psychology. Dept. of Psychology The University of Auckland, Auckland, NZ and Faculty of Applied Science The University of The West England Frenchay Campus, Bristol, UK. Bunea, C. B. Cosmina. 2006. Arguments for Introducing accrual based accounting in Public Sector, (online), (http://mpra.ub.muenchen.de/18134/I/MPRA_Paper_18134.pdf, diakses 8 Desember 2012) Carlin, M. T. 2005. Debating the Impact of Accrual Accounting and Reporting in the Public Sector. Financial Accountability and Management, 3: 309-336. Carpenter,V, L. Ehsan, H, F. 2001. Institutional Theory and Accounting Rule Choice: an Analysis of four US State Government’s Decisions to Adopt Generally Accepted Accounting Principles. Accounting, Organizations and Society (26): 565-596. Connolly, H, N. 2010. Accrual Accounting in public sector : a road not always taken. Makalah disajikan pada seminar Institute of Public Administration. IPA. Rome, 28-30 November. Cooper, D. R, Emory, C. William. 1998. Metode Penelitian Bisnis, Jilid 2, Edisi Kelima, Erlangga, Jakarta. Cooper, D. R, Schindler, P.S. 2014. Business Research Methods.New York. 12th Edition. McGraw Hill International Edition. Creswell, John. W, Vicki L. Plano Clark. 2011. Designing and Conducting Mixed Methods Research. 2nd ed. California: Sage Publication, Inc. Creswell, John. W, 2014. Research Design Quantitative, Qualitative and Mixed Method Approach. 4nd ed. California: Sage Publication, Inc.
De Lancer, Julnes, P. Holzer, M. 2001. Promoting the utilization of performance measures in public organizations: an empirical study of factors affecting adoption and implementation. Public Administration Review, Vol. 61 No. 6, pp. 693-708. DiMaggio, P. J. & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48(2), 147-160. Djamhuri, A. dan Mahmudi. 2006. New Public Mananagement, accounting reform and institutional perspective of public sector accounting in indonesia. Jurnal Bisnis dan Akuntansi,3:301-321 Ghozali, I. 2005. Aplikasi Analisis Multivariate Dengan Program SPSS, Edisi 3, Badan Penerbit Universitas Diponegoro, Semarang. Gruening, Gernod. 2001. Origin and Theoretical Basis for New Public Managmenet. International Public Management Journal 4, 1-25. Gudono. 2014. Teori Organisasi. Edisi 3. Yogyakarta: BPFE Universitas Gadjah Mada. Halim, A. Syam, M. 2011. Akuntansi Keuangan Daerah.Jakarta: Salemba Empat Harris, Nancy, N. Sutton, Robert, I. 1983. Task Procrastination in Organizatins A framework Research. Human relations, Volume 46 number 11: 987-996. Harun, H. Van Peursem, K. Eggleton,I. 2012. Institutionalization of Accrual Accounting in the Indonesian Public Sector. Journal of Accounting and Organizational Change, 8:257-285. Hughes, J. 2009. International Public Sector Accounting Standards. Dalam F.B.Bogei (ed), Handbook of Govermental Accounting (hlm.491-519). New York: CRC Press Hood, C. 1991. A Public Management for All Season. Royal Institute Public Admnistration Journal Volume 69, 1: 1-19. Ikatan Akuntan Indonesia. 2009. Standar Akuntansi Keuangan per 1 Juli 2009. Jakarta: Salemba Empat International Public Sector Accounting Board. 2011. International Public Sector Accounting Standards. London: International Public Sector Accounting Board International Organization of Supreme Audit Institution.1995. Accounting Standard Framework. Vienna: International Organization of Supreme Audit Institution.
Janet, V. Robert, B. 2007. The New Public Service. New York: M.E. Sharpe Kambenai, T. 2014. Management Accounting and Control Systems in the Context of Public Sector Reform: A Case Study of Government Departement in Papua New Guinea. Disertasi Canberra University. Kerlinger, F, N, Lee, H, B. 2000. Foundation of Behavioral Research.4th Edition. New York. Harcout. Khan, A. Mayes, S. 2009. Transition to Accrual Accounting, (online), (http:// http://blog-pfm.imf.org/files/fad-technical-manual-2.pdf diakses 10 Desember 2012) Kieso, E, D, Weygandt, J,J, Warfield, T, D. 2011. Intermediate Accounting IFRS Edition. Danvers: John Wiley & Sons Kieso, E, D, Weygandt, J,J, Warfield, T, D. 2013. Intermediate Accounting. Danvers: John Wiley & Sons Kompas. 2009. SAP berbasis akrual molor diterapkan. (http://bisniskeuangan.kompas.com/read/2009/10/15/13091376/SAP.Berb asis.Akrual.Molor.Diterapkan, diakses online 21 mei 2015) Likierman, A., 2003. Planning and controlling UK public expenditure on a resource basis, Public Money & Management 23, 45-50. Lynn, L. 2006. Public Management Old and New. New York: Routledge Mckendrick, J. 2007. Moderrnization of the Public Sector Accounting System in Central and Eastern European Countries : The Case of Romania. International Public Management Review,8 :165-185. Memorandum Pembahasan Penerapan Basis Akrual dalam Akuntansi Pemerintahan di Indonesia. 2006. Jakarta: Komite Standar Akuntansi Pemerintah Moenek, R. 2014. paparan direktur jenderal keuangan daerah kementerian dalam negeri pada acara rapat koordinasi penerapan standar akuntansi pemerintahan (sap) berbasis akrual pada pemerintahan daerah tentang “kesiapan pemerintah daerah dalam penerapan akuntansi berbasis akrual tahun 2015”. (online), (http://www.keuda.kemendagri.go.id/asset/kcfinder/upload/files/MENAK AR%20KESIAPAN%20PEMDA%20TERHADAP%20AKRUALDIRJEN%20KEUDA.ppt, diakses online 9 januari 2014)
Moleong, L, J. 2007. Metodologi Penelitian Kualitatif. Cetakan 24. Jakarta. PT Remaja Perkasa. Pilcher, R. Dean, G. 2009. Consequences and costs of financial reporting compliance for local government. European Accounting Review, Vol. 18 No. 4, pp. 725-44. Republik Indonesia. 1945. Undang-Undang Dasar 1945 Amandemen Keempat. Negara Republik Indonesia. Republik Indonesia. 1999. Undang-Undang Nomor 22 Tahun 1999 tentang Pemerintah Daerah. Negara Republik Indonesia. Republik Indonesia. 1999. Undang-Undang Nomor 25 Tahun 1999 tentang Perimbangan Keuangan antara Pemerintah Pusat dan Daerah. Negara Republik Indonesia. Republik Indonesia. 2003. Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara. Negara Republik Indonesia. Republik Indonesia. 2004. Undang-Undang Nomor 1 Tahun 2004 tentang Perbendaharaan Negara. Negara Republik Indonesia. Republik Indonesia. 2004. Undang-Undang Nomor 15 Tahun 2004 tentang Pemeriksaan dan Pengelolaan Tanggung Jawab Keuangan Negara. Negara Republik Indonesia. Republik Indonesia. 2005. Perautran Pemerintah Nomor 24 Tahun 2005 tentang Standar Akuntansi Pemerintahan. Negara Republik Indonesia. Republik Indonesia. 2010. Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan. Negara Republik Indonesia. Republik Indonesia. 2014. Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintah Daerah. Negara Republik Indonesia. Ritonga, I. 2012. Akuntansi Keuangan Daerah Sesuai PP 71 tahun 2010 tentang Standar Akuntansi Pemerintahan.Yogyakarta. Lembaga Kajian Manajemen Pemerintahan Daerah. Roob, A. Newberry, S. 2007. Globalization : Govermental Accounting and International Financial Reporting Standards. Sosio-Economic Review, 5: 725-754. Scott, W, R. 1987. The Adolescence of Institutional Theory. Administrative Science Quarterly, Vol. 32, No. 4. pp. 493-511.
Soeratno. Arsyad. 2008. Metodologi Penelitian untuk Ekonomi dan Bisnis. Edisi Revisi. UPP STIM YKPN. Yogyakarta. Sugiyono. 2013. Metode Penelitian Kombinasi. Cetakan 4. Bandung. CV Alfabeta. Sugiyono. 2010. Metode Penelitian Bisnis. Bandung. CV Alfabeta. Syafri, S. 2011. Teori Akuntansi. Jakarta: Rajawali Pers Upping, P. Oliver, J. 2011. Accounting Change Model for the Public Sector: Adapting Luder's Model for Developing Countries. International Review of Business Research Papers Vol. 7. 1: 364 – 380 Watkins, A. Edward, C. 2007. Accounting, New Public Management and American Politics: Theoretical Insights into the National Performance Review. Critical Perspectives on Accounting, 18: 33–58 Yamamoto, H. 2003. New Public Management Japan Practice. Institute International Policy Papers, 1: 1-31. Yin, R, K. 2013. Case Study Design and Method. Cetakan 13. PT Rajawali Pers.
WEB Semarangkota.go.id (diakses online 26 januari 2014) Palopokota.go.id (diakses online 26 Januari 2014) Makassar.bpk.go.id (diakses online 26 Januari 2014)
