DAFTAR PUSTAKA. American Institute of Accountants Accounting Terminology Bulletins. New York.

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4 Janet, V. Robert, B The New Public Service. New York: M.E. Sharpe Kambenai, T 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 Foundation of Behavioral Research.4 th Edition. New York. Harcout. Khan, A. Mayes, S Transition to Accrual Accounting, (online), ( diakses 10 Desember 2012) Kieso, E, D, Weygandt, J,J, Warfield, T, D Intermediate Accounting IFRS Edition. Danvers: John Wiley & Sons Kieso, E, D, Weygandt, J,J, Warfield, T, D Intermediate Accounting. Danvers: John Wiley & Sons Kompas SAP berbasis akrual molor diterapkan. ( asis.akrual.molor.diterapkan, diakses online 21 mei 2015) Likierman, A., Planning and controlling UK public expenditure on a resource basis, Public Money & Management 23, Lynn, L Public Management Old and New. New York: Routledge Mckendrick, J Moderrnization of the Public Sector Accounting System in Central and Eastern European Countries : The Case of Romania. International Public Management Review,8 : Memorandum Pembahasan Penerapan Basis Akrual dalam Akuntansi Pemerintahan di Indonesia Jakarta: Komite Standar Akuntansi Pemerintah Moenek, R 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 (online), ( AR%20KESIAPAN%20PEMDA%20TERHADAP%20AKRUAL- DIRJEN%20KEUDA.ppt, diakses online 9 januari 2014)

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6 Soeratno. Arsyad Metodologi Penelitian untuk Ekonomi dan Bisnis. Edisi Revisi. UPP STIM YKPN. Yogyakarta. Sugiyono Metode Penelitian Kombinasi. Cetakan 4. Bandung. CV Alfabeta. Sugiyono Metode Penelitian Bisnis. Bandung. CV Alfabeta. Syafri, S Teori Akuntansi. Jakarta: Rajawali Pers Upping, P. Oliver, J Accounting Change Model for the Public Sector: Adapting Luder's Model for Developing Countries. International Review of Business Research Papers Vol. 7. 1: Watkins, A. Edward, C Accounting, New Public Management and American Politics: Theoretical Insights into the National Performance Review. Critical Perspectives on Accounting, 18: Yamamoto, H New Public Management Japan Practice. Institute International Policy Papers, 1: Yin, R, K 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)