Measuring Impact of the Accrual Accounting Implementation on Fiscal Transparency Quality: A Mix Method Study in Indonesia

2021 ◽  
Vol 22 (3) ◽  
pp. 460-481
Author(s):  
Donny Maha Putra ◽  
Wiwit Apit Sulistyowati
Keyword(s):  
Structural Equation ◽  
Positive Impact ◽  
Accounting System ◽  
Accrual Accounting ◽  
Policy Model ◽  
Fiscal Transparency ◽  
Government Accounting ◽  
Qualitative Approaches ◽  
The Government

Research aims: This study aims to measure the correlation between the Indonesian government accounting system's accrual basis and fiscal transparency quality. Furthermore, this study deepens the research results through focus group discussion (FGD) at Line Ministries.Design/Methodology/Approach: This study used a mixed method, in which the quantitative approach employed a questionnaire instrument, while the qualitative approach utilized interviews and FGD. This study involved 149 respondents at the accounting unit based on the purposive sampling technique, using questionnaire instruments and interviews with 77 users. Also, this study utilized Structural Equation Modelling (SEM), and the data were then processed through LISREL 8.8 statistical software.Research findings: This study proved that accruals' implementation had a significant positive impact on the quality of government fiscal transparency. The FGD results revealed that accrual accounting practices still referred to the government accounting standards. Meanwhile, the quality of fiscal transparency had been reviewed in advance by the auditor team, and the auditor's recommendations were taken into consideration in determining strategic decisions by estimating the potential risks that would arise.Theoretical contribution/Originality: This study contributes to an extended approach by examining the effect of the accrual accounting application’s effectiveness on the quality of government fiscal transparency. In addition, this study strengthens previous studies by using qualitative approaches through FGD involving units related to institutions and ministries. Therefore, this study’s results provide empirical evidence, which is theoretically very limited.Practitioner/Policy implication: This study contributes as an academic reference to improvements in developing a policy model for the accrual implementation in the government accounting system, especially in Indonesia.Research limitation/Implication: Respondent data for interviews is still limited to the managerial level. Therefore, to obtain more in-depth results, the subsequent study can be conducted at the operational level.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN AKUNTANSI AKRUAL PADA PEMERINTAH KOTA PONTIANAK

2017 ◽  
Vol 6 (2) ◽  
pp. 157
Author(s):  
Yani Riyani ◽  
Bob Mustafa ◽  
Linda Suherma
Keyword(s):  
Government Regulation ◽  
Financial Statements ◽  
Educational Background ◽  
Accounting System ◽  
Revenue Recognition ◽  
Accrual Accounting ◽  
Government Accounting ◽  
Fixed Assets ◽  
The Government ◽  
Cash Basis

This study aims to determine the extent of implementation of accrual accounting and the factors that influencethe level of implementation of accrual accounting in Pontianak. This research is a survey by means of collectingdata using questionnaires. The samples used were financial staff that makes the financial statements at 16 SKPD inPontianak. The analytical tool used is multiple regression analysis. The level of implementation is measured usingnine indicators adopted by the Government Accounting Standards based on Government Regulation No. 71 of2010 consists of revenue recognition (LO), Recognition load, Valuation and Presentation of Accounts Receivable,Recognition load inventory, assessment of fixed assets, depreciation of fixed assets, recognition of liabilities,Presentation of operational reports and presentation of changes in equity. The study found that the level ofimplementation of accrual accounting in Pontianak at 93.09%, and there are four factors that affect the applicationof accrual accounting in Pontianak is the level of education finance staff, the experience of running the cash to theaccrual accounting system, leadership and educational background the size of the labor force.Keyword : Cash Basis, Accrual Basis, Cash toward Accrual.

scholarly journals Analisis Faktor-Faktor yang Memengaruhi Penerapan Standar Akuntansi Pemerintah pada Kantor Wilayah Kementerian Hukum dan HAM Sumatera Selatan

2020 ◽  
Vol 1 (1) ◽  
pp. 11-22
Author(s):  
Eriza Khosakiyah ◽  
Vhika Meiriasari ◽  
Andini Utari Putri
Keyword(s):  
Human Rights ◽  
Human Resources ◽  
Political Process ◽  
Accounting Standards ◽  
Accounting System ◽  
Accounting Systems ◽  
Political Processes ◽  
Government Accounting ◽  
The Government

This study aims to investigate the influence of the quality of human resources, government accounting system, and political process on the application of government accounting standards at the Ministry of Law and Human Rights of South Sumatra. The population was all 152 employees at the Ministry of Law and Human Rights. Data were collected through questionnaires to 40 respondents and analysed using multiple linear regression on SPSS V25. The results prove that partially the quality of human resources and the government accounting system affects the application of government accounting standards. Conversely, the political process has no effect on the application of government accounting standards. Simultaneously, the quality of human resources, government accounting systems, and political processes have an effect on the application of government accounting standards.

scholarly journals EVALUASI KESIAPAN PEMERINTAH DAERAH DALAM MENERAPKAN PERATURAN PEMERINTAH NO. 71 TAHUN 2010 (STUDI KASUS PADA DINAS PEKERJAAN UMUM KABUPATEN MINAHASA UTARA)

2015 ◽  
Vol 4 (1) ◽  
pp. 123
Author(s):  
Brian Taruna Nugraha ◽  
Sifrid Pangemanan ◽  
Stanley K. Walandouw
Keyword(s):  
Qualitative Method ◽  
Government Regulation ◽  
Accounting Standards ◽  
Public Works ◽  
Accrual Accounting ◽  
Government Accounting ◽  
Financial Governance ◽  
The Republic ◽  
The Government

Changes in financial governance of the Republic of Indonesia has always been done by the government to increase the quality of management, financial accountability and transparency of the country to the fullest. This is evidenced by the issuance of government accounting standards based on Government Regulation 71 of 2010 on the application of accrual-based government accounting standards. Government Regulation No. 71 of 2010 which confirms that the adoption of accrual accounting is implemented at the latest by 2015. This would require careful preparation so that the implementation of accrual accounting can be done well. The object of this research is Department Of Public Works In North Minahasa District. Data analysis methods used in this study is a qualitative method. From the research, explained that Department Of Public Works In North Minahasa District is ready to accrual-based SAP implementation.

PENGARUH SISTEM AKUNTANSI PEMERINTAH DAERAH, KOMPETENSI SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN PEGUNUNGAN BINTANG

2019 ◽  
Vol 2 (1) ◽  
pp. 60-76
Author(s):  
Irmawati Tangko ◽  
Syaikhul Falah ◽  
Bill J. C. Pangayow
Keyword(s):  
Human Resources ◽  
Financial Statements ◽  
T Test ◽  
Accounting System ◽  
Test Statistics ◽  
Significance Level ◽  
Government Accounting ◽  
Report Quality ◽  
The Government

The objectives to be achieved by the authors of this study are: 1) To examine the effect of thelocal government accounting system on the quality of financial reports of Pegunungan BintangDistrict government, 2) To examine the effect of human resource competencies on the quality of theGunung Bintang regency financial statements, 3 ) To examine the effect of technology utilization onthe quality of financial statements of the Pegunungan Bintang District government, and 4) Toexamine the effect of government accounting systems, human resources and the use of informationtechnology on the financial reporting quality of the Pegunungan Bintang District government.This study uses data collection techniques with questionnaires distributed to respondents. Thethe data analysis method used in this study used multiple linear regression analyses.The results showed that the t-test statistics on the government accounting system (SAP) were2,776 with a significance level of 0,007. The statistical value of the tcount test is smaller than t table(2.776> 1.667) with a significantly smaller than α = 0.05. Human resources (HR) obtained t teststatistics of 2.662 with a significance level of 0.010. The statistical value of the tcount test is greaterthan t table (2.662> 1.667) and also significantly smaller than α = 0.05. The utilization ofinformation technology (PTI) obtained t test statistics of 2.754 with a significance level of 0.008.The statistic value of the tcount test is greater than t table (2.754> 1.667) and also significantlysmaller than α = 0.05. The F value of the table at the significance level of 5% (a = 0.05), numerator3 and denominator 66 is equal to 4.896. The calculated F value based on the results of computercalculations is 37,176. When comparing the F count and F table values, it is known that thecalculated F value is greater than the F table value (37,176> 4,896), so that it can be said that thegovernment accounting system, human resources and the use of information technologysimultaneously have a significant effect on report quality regional finance.

scholarly journals Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia, Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Variabel Intervening Standar Akuntansi Pemerintahan Berbasis Akrual (Studi Empiris Di Pemda Kabupaten Barru)

AKUNTABEL ◽  
2017 ◽  
Vol 14 (1) ◽  
pp. 57
Author(s):  
Rasyidah Nadir ◽  
Hasyim Hasyim
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resources ◽  
Financial Management ◽  
Accounting Standards ◽  
Financial Statements ◽  
Government Accounting ◽  
District Government ◽  
The Government

This study aimed to examine the effect of the use of information technology, human resources and competencies on the quality of local government financial statements by the  accrual based government accounting standards  as interverning variable on the Government of Barru. Accrual accounting standards as defined in Regulation 71 of 2010 (PP No.71 Tahun 2010) concerning the Government Accounting Standards, and more technically set in Regulation 64 of 2013 (Permendagri No.64 Tahun 2013) concerning the Government Accounting Standards Implementation of Accrual Based On Local Government. The method used is descriptive survey. Samples were employees in the accounting / financial administration of the region on regional work units (SKPD) and Regional Financial Management Officer (PPKD) within the scope of local government Barru district. Methods of data collection is done by distributing questionnaires. Data were analyzed using path analysis. The results showed that the utilization of information technology have significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards, while the competence of human resources has no significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards.Keywords: Information Technology, Human Resources and   Competencies, Accrual Based Government Accounting Standards, Quality of Local Government Financial Statements.

scholarly journals Impact of Business Plans for the Development of MSMEs

2019 ◽  
Vol 2 (2) ◽  
pp. 375-379
Author(s):  
Irwan Sugiarto
Keyword(s):  
Marketing Strategy ◽  
Research Method ◽  
Qualitative Method ◽  
Positive Impact ◽  
Business Planning ◽  
Business Plans ◽  
Descriptive Approach ◽  
The Government ◽  
The Impact

This study aims to determine the impact of business planning for the development of MSMEs. The research method uses is a qualitative method with a descriptive and explorative descriptive approach. From the results of the research conducted, the results show that proper business planning and the application of a good marketing strategy have a positive impact on the sustainability of MSME activities. In addition, the quality of production that has a competitive advantage is also one of the driving factors. For the development of MSMEs, there are several obstacles faced, especially related to capital and guidance from the local government. With the development of MSMEs, it is expected to improve people's welfare, including helping the government in reducing unemployment.

scholarly journals ANALISIS PELAKSANAAN SISTEM AKUNTANSI PENGELUARAN KAS BELANJA MODAL DAN BELANJA PEGAWAI PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA BITUNG

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Gracella Claudia Rondonuwu ◽  
Jenny Morasa ◽  
Heince R. N. Wokas
Keyword(s):  
Capital Expenditure ◽  
Accounting Standards ◽  
Capital Expenditures ◽  
Accounting System ◽  
Management Agency ◽  
Government Accounting ◽  
Technical Errors ◽  
The Government ◽  
Descriptive Method ◽  
Personnel Expenditure

            Capital expenditure and personnel expenditure is one aspect that influences the government in planning the program and influential in decision making. Therefore, accounting for capital expenditures and personnel expenditures is a resource component deemed critical to meeting accountability requirements in accordance with the provisions. This study aims to determine whether the implementation of cash accounting system of capital expenditure and personnel expenditure at the Local Tax and Retribution Management Agency of Bitung City has been in accordance with applicable rules. The analytical method used is descriptive method. The result showed that the implementation of cash accounting system of capital expenditure and personnel expenditure at the Local Tax and Retribution Management Agency of Bitung City has been in accordance with the applicable Regulation of the Minister of the Interior Number 64 of 2013 regarding the Implementation of Accrual Based Government Accounting Standards. However, there are still technical errors that occur constraints in the implementation.Keywords: Cash Expenditures, Capital Expenditures, Personnel Expenditures

scholarly journals THE INFLUENCE OF UNDERSTANDING OF ACCOUNTING SYSTEM, GOVERNMENT FINANCIAL MANAGEMENT AND WORK ENVIRONMENT ON PERFORMANCE OF WORK UNITS

2017 ◽  
Vol 1 (3) ◽  
Author(s):  
Susan Rondonuwu ◽  
Agustinus Salle ◽  
Paulus K. Allo Layuk
Keyword(s):  
Work Environment ◽  
Financial Management ◽  
Sampling Technique ◽  
Field Studies ◽  
Financial Accounting ◽  
Accounting System ◽  
Government Accounting ◽  
Study Results ◽  
Work Units ◽  
The Government

The purpose of this study was to test the influence of the understanding of accounting system, government financial management and work environment on the performance of work units (a study in Regional Ministry Departments/ Work Units in Keerom Regency). Population of this research was the 62 respondents from finance managers in the Regional Ministry Departments/ Work Units. The sampling technique used was a non-Probability sampling in saturation sampling. Data collection was conducted through field studies and literature. A Multiple Linear Regression with the F-test and t-test was employed to analyse the data collected and test the hypotheses. The study results showed that the understanding of the government financial accounting system did not influence performance of the work units. Government financial management had no effect on the performance of the work units. Work environment influenced work units performance. Lastly, understanding government accounting system, government financial management and work environment simultaneously influenced performance of work units. Keywords : Understanding of Government Financial Accounting System, Financial Management, Work Environment, Performance of Work Units

scholarly journals PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN TEKNOLOGI INFORMASI TERHADAP PENERAPAN AKUNTANSI BERBASIS AKRUAL PADA PENGELOLAAN BARANG MILIK NEGARA

2017 ◽  
Vol 1 (2) ◽  
pp. 141-149
Author(s):  
Intan Puspitarini ◽  
Amrie Firmansyah ◽  
Dian Handayani
Keyword(s):  
Information Technology ◽  
Human Resources ◽  
Government Regulation ◽  
Accrual Accounting ◽  
Accounting Standard ◽  
Financial Reports ◽  
Government Accounting ◽  
Specific Object ◽  
The Republic ◽  
The Government

This research is aimed to examine the association of human resources’ competencies and information technology on the implementation of government accrual based accounting on the state assets management. As mandated by Government Regulation No. 71 of 2010 concerning Government Accounting Standard, the Government of the Republic  of  Indonesia  should  prepare  its  financial  reports  based  on  accrual  accounting  by  2015.  This  study examines the practice of implementation of accrual  accounting in the management and administration of state asset. The examination conducted in this study is different from previous studies which gave more highlight on the preparation and the implementation of accrual accounting in general, while this stud y gives more focus on one specific object in accrual accounting, that is state assets.  This study conducts survey by using questionnaires which are then distributed to units in line ministries and government that responsible in managing state assets. 250  questionnaires  were  distributed  to  16  line  ministries  and  3  government  institutions,  234  of  those  were successfully returned. From the questionnaires returned, 188 are considered valid.  The result ot the study shows that the competence of human resources is associated with the application of accrual accounting on government assets. While, the information technology has different result, it is not associated with the application of accrual accounting on government assets. Keywords: accrual accounting, government assets

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEPUASAN LAYANAN AKADEMIK MAHASISWA PRODI DIPLOMA I KEPABEANAN DAN CUKAI

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Agus Sriyanto
Keyword(s):  
Service Quality ◽  
Student Satisfaction ◽  
Latent Variables ◽  
Structural Equation ◽  
Positive Impact ◽  
Positive Influence ◽  
Equation Modeling ◽  
Policy Makers ◽  
Five Dimensions

ABSTRACT:Improving the quality of education becomes very important nowadays to meet the increasing demands of graduates’ future institutions. This research adopts five dimensions of service quality initiated by Parasuraman, Zeithaml and Berry (servqual) to assess the quality of academic services affecting student satisfaction. Once the determinants are known, they can be used by policy makers to improve student satisfaction levels. After identifying the determinant factors, policy makers can use them to improve the level of satisfaction of students. There are 100 respondents who participated in this research. The data was collected using surveys and analyzed using structural equation modeling with Smart PLS 3.0. The results showed that among five hypotheses tested, all variables have the positive influence, however, there are two latent variables which have significant associations, while the others have not. Responsiveness and empathy have positive and significant impact on the student satisfaction, while tangible, reliability and assurance have a positive impact but not significant. Keywords: customs student satisfaction, service quality, servqual, SEM.ABSTRAK:Meningkatkan kualitas pendidikan menjadi sangat penting dewasa ini untuk memenuhi tuntutan kebutuhan unit pengguna yang semakin meningkat. Penelitian ini mengadopsi lima dimensi kualitas jasa yang digagas oleh Parasuraman, Zeithaml dan Berry (Servqual) untuk menilai kualitas layanan akademik yang mempengaruhi kepuasan mahasiswa. Setelah faktor-faktor penentu dari dimensi servqual dapat diketahui maka faktor-faktor tersebut dapat digunakan oleh pembuat kebijakan untuk meningkatkan tingkat kualitas layanan kepada mahasiswa. Ada 100 responden di pilih secara acak dari total populasi yang berpartisipasi dalam penelitian ini. Data dikumpulkan dengan menggunakan survei online dan dianalisis dengan pemodelan persamaan struktural dengan bantuan software Smart PLS 3.0. Hasil penelitian ini menunjukkan bahwa dari kelima dimensi servqual, semua variabel memiliki pengaruh positif terhadap kepuasan mahasiswa, namun dari lima variabel tersebut hanya dua variabel laten yang mempunyai pengaruh signifikan, sementara tiga variabel yang lain tidak signifikan. Daya tanggap dan empati berpengaruh positif dan signifikan terhadap kepuasan siswa, sedangkan bukti fisik, keandalan dan jaminan memiliki dampak positif namun tidak signifikan.Kata Kunci: kepuasan, Mahasiswa Bea dan Cukai, kualitas layanan, Servqual, SEM                  

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