Literature Review on the Implementation of Government Accounting Standards (SAP) in Indonesia

The purpose of this research is to systematically examine the implementation of accrual-based Government Accounting Standards (SAP) in Indonesia, carried out through five relevant national scientific journals. This study adopts a literature study method with a descriptive-qualitative approach. The results show that although SAP has been formally regulated by government regulations and has been widely implemented, there are still many improvements that are needed in practice. Some of the challenges in its implementation include low human resource competence, inadequate information technology infrastructure, and lack of understanding of regulations and weak political commitment at the regional level. Through this study, the author hopes to provide an understanding of the SAP implementation situation and provide policy recommendations to improve the effectiveness of SAP implementation in the public sector.