scholarly journals KESIAPAN IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL

2020 ◽  
Vol 30 (2) ◽  
pp. 123
Author(s):  
Lilik Suroya ◽  
Heru Tjaraka
Keyword(s):  
Government Regulation ◽  
Formal Education ◽  
Accounting Standards ◽  
Case Study Method ◽  
Government Accounting ◽  
The Republic ◽  
Finance Department ◽  
And Training

Introduction: This study will identify the readiness to implement the Accrual-Based Government Accounting Standards in the regional public hospital dr. Soedono Madiun.Methods: This research uses a qualitative approach with an explanatory case study method. Implementation of accrual-based Government Accounting Standards must be implemented in 2015 in accordance with the Law of the Republic of Indonesia No. 17 of 2003 concerning State Finance.Results: Human resources in the Finance Department in implementing accrual-based government accounting standards are considered inadequate or inadequate, but the management of RSUD dr. Soedono Madiun strives by disseminating the understanding of accrual accounting, improving formal education, and training so that it has benefits to improve accounting understanding and improve the quality of human resources.Conclusion and suggestion: The main obstacle in the readiness to implement accrual-based Government Accounting Standards is the provincial level legal basis in the form of a Governor Regulation concerning Accrual-based Accounting Policies which underlie Government Regulation No. 71/2010 does not yet exist.

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.

scholarly journals Penerapan Standar Akuntansi Pemerintahan, Sistem Pengendalian Internal dan Kualitas Pegawai Pada Kualitas Laporan Keuangan

2021 ◽  
Vol 31 (5) ◽  
pp. 1331
Author(s):  
I Made Hendra Setiawan ◽  
Ni Ketut Rasmini
Keyword(s):  
Control Systems ◽  
Internal Control ◽  
Accounting Standards ◽  
Financial Statements ◽  
Probability Sampling ◽  
Government Accounting ◽  
Systems Quality ◽  
Finance Department

This research aims to determine the application of government accounting standards, internal control systems and quality of employees on the quality of financial statements. This research was conducted at Udayana University. The sample used was the staff of the finance department of Udayana University with a total of 31 respondents. Non-probability sampling is a method of determining the sample used, namely saturation sampling. The results of this study indicate the application of government accounting standards, internal control systems and employee quality affect the quality of financial statements. The variable implementation of government accounting standards, internal control systems and employee quality influences the quality of financial statements by 83.1 percent while 16.9 percent is influenced by other variables.   Keyword: Implementation Of Government Accounting Standards; Internal Control Systems; Quality Officers And Quality Of Financial Statements.

scholarly journals The Application of Accounting Standards in Government Accounting Accrual Basis: Health Laboratory Center for Makassar

2019 ◽  
Vol 9 (4) ◽  
pp. 231
Author(s):  
Andi Asirah ◽  
Andi Ratna Sari
Keyword(s):  
Financial Reporting ◽  
Government Regulation ◽  
Accounting Standards ◽  
Financial Statements ◽  
Accounting System ◽  
Governmental Accounting ◽  
Government Accounting ◽  
Accrual Basis ◽  
The Republic ◽  
The Government

The purpose of this study was to analyze the constraints in the implementation of Government Accounting Standards (SAP) based on the accrual basis as well as to analyze the efforts made to overcome the existing obstacles in the implementation of Government Accounting Standards (SAP) based on the accrual basis. The Indonesian Governmental Accounting Standards Committee (KSAP) has compiled the Government Accounting Standards (SAP) accrual established by Government Regulation Number. 64 of 2013 replacing by the Government Regulation Number 71 of 2010. With the enactment of Government Regulation No. 64 of 2013, the application of accrual-based government accounting standards already have a legal basis. The enactment of Government Regulation No. 64 Year 2013 on Government Accounting Standards (SAP) based on the accrual basis brought major changes in the financial reporting system in Indonesia, which is a change from Cash Basis Accrual Basis Full towards the recognition of government financial transactions. Health laboratory center for Makassar has implemented Cash to Accrual (CTA) in 2011 until 2013.Implemented government accounting standards (SAP) based on the accrual basis in the accrual-based financial statements in 2014 is a qualified opinion (WDP ) acquired by the Health laboratory center for Makassar on The Audit Board of The Republic Indonesia (BPK) audit report on the financial statements 2016 illustrate unmet reasonable levels of information presented for a particular item. From the research will be found two (2) factors; Regional Working Unit (SKPD) Health Laboratory Center for Makassar obstacles encountered in implementing accrual-based government accounting system (SAP), human resources financial managers, and human resource asset managers who often alternated. In this study, researchers found the effort / solution by the Health Laboratory Center for Makassar on obstacles in implementing accrual-based SAP in the preparation of financial statements, namely: education and training.

scholarly journals Strategy of National Archives of the Republic of Indonesia (ANRI) in Improving Service Quality: A Case Study of Sub Directorate of Archive Services

2018 ◽  
Vol 3 (2) ◽  
pp. 158
Author(s):  
Fitria Irmalasari ◽  
Laskmi Laksmi
Keyword(s):  
Human Resources ◽  
Case Study Approach ◽  
Study Approach ◽  
National Archives ◽  
Qualitative Descriptive ◽  
The Republic ◽  
Services Innovation ◽  
And Training

This study discuss about the strategy of National Archives on improving the quality of archival services. The main problems of this study are how the strategy of Sub-Directorate of Archives Services on improving the quality services and what the factor that can influence the quality services. This study aimed to describe the services’ strategy that is undertook by National Archives of The Republic of Indonesia. This research’s method is qualitative-descriptive through a case-study approach. The conclusion of this research shows, are: Develop of human resources through the delegation to enroll some education and training, ISO 9001:2008 certification about Management Quality’s System, integrated static archives services’ innovation, usage of technology, synergy of institutions, service of static archiving usage facilitated, and efficiency of archive services time’s period. The factors that influence the improvement of quality services are human resources, tools and infrastructures, and the availability of the archive. 

scholarly journals KEBERHASILAN IMPLEMENTASI PERATURAN PEMERINTAH NOMOR 71 TAHUN 2010 TENTANG STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL

GANEC SWARA ◽  
2020 ◽  
Vol 14 (1) ◽  
pp. 406
Author(s):  
MUHAMMAD RAMLI ◽  
OKKY AFRIWAN ◽  
BUDIARTO BUDIARTO
Keyword(s):  
Human Resources ◽  
Significant Relationship ◽  
Local Governments ◽  
Quantitative Research ◽  
Government Regulation ◽  
Accounting Standards ◽  
City Government ◽  
Successful Implementation ◽  
Government Accounting ◽  
And Training

This study aims to determine the factors that play a role in the successful implementation of Government Regulation Number 71 of 2010 concerning Accrual Based Government Accounting Standards. This type of research is a quantitative research with a regression analysis method to the factors of regulation, HR, commitment, supporting tools, and relevant training which are thought to influence the successful implementation of Government Regulation No.71 of 2010 concerning Accrual Based Government Accounting Standards. The research population is the regional financial manager in 33 Regional Apparatus Organizations/Regional Apparatus Work Units within the Mataram City Government, namely the Head of the OPD/SKPD and/or Financial Administration Officials, Treasurers and Planning Staff. The research sample is selected by using the purposive sampling method with 91 respondents out of 99 respondents who are given questionnaires. The results showed that partially the quality of human resources and training have a significant relationship, while regulations, commitments, and supporting instruments do not have a significant relationship to the success of the local government in implementing PP71/2010. And based on simultaneous analysis shows that there is an influence of the relationship between regulations, human resources, commitments, supporting tools, and training on the success of local governments in the implementation of PP71/2010.

scholarly journals Analisis perlakuan akuntansi aset tetap pada Badan Pengelola Keuangan dan Barang Milik Daerah Kota Manado

2019 ◽  
Vol 1 (2) ◽  
pp. 74
Author(s):  
Carolina Carolina ◽  
Hendrik Manossoh ◽  
Robert Lambey
Keyword(s):  
Asset Management ◽  
Research Method ◽  
Government Regulation ◽  
Accounting Standards ◽  
Government Agencies ◽  
Main Task ◽  
Regional Finance ◽  
Government Accounting ◽  
Fixed Assets ◽  
The Republic

The main task of government agencies is to provide services to the community whose quality can be improved by the use of fixed assets to achieve the duties and functions of government agencies. The presence of Government Regulation (PP) of the Republic of Indonesia Number 71 Year 2010 concerning Accrual Based Government Accounting Standards is the momentum of changes in Government Accounting Standards from previously cash-based to accruals, to accrual-based and have major implications for the treatment of assets where depreciation is taken into account in the valuation of fixed assets. The purpose of this research is to find out the accounting treatment of Fixed Assets that are applied to the Regional Finance and Asset Management Agency (BPK-AD) of Manado City in accordance with Government Regulation No. 71 of 2010 statement No. 07. The research method used in this study is qualitative research. The results showed that the recognition of fixed assets, measurement or valuation of fixed assets, and depreciation of assets in the BPK-AD Manado City are in accordance with SAP No. 07, as well as the Manado City BPK-AD in the management of regional assets following a separate regulation made by the Manado city BPK-AD namely the Technical Bulletin (Bultek) as a reference to regulate and adjust regional asset management in accordance with SAP No. 07.

ENVIRONMENTAL ACCOUNTING FOR WASTE PROCESSING IN SITI AISYAH HOSPITAL LUBUKLINGGAU CITY

2019 ◽  
Vol 24 (1) ◽  
pp. 1-7
Keyword(s):  
Accounting Standards ◽  
Environmental Accounting ◽  
Environmental Cost ◽  
Environmental Costs ◽  
Administrative Costs ◽  
Government Accounting ◽  
Living Things ◽  
The Republic ◽  
The Government ◽  
And Behavior

The concept of Green (environmental) Accounting (Kusumaningtias, 2013; Ratnaningsih et al., 2004; Suparmoko, 2005; Susilo, 2008) namely Environmental Accounting has actually begun to develop since the 1970s in Europe. However, until the mid 1990s, the concept of Environmental Accounting was not much spread. Based on the Constitution of The Republic of Indonesia Number 32 year 2009 concerning Protection and Management of the Environment, Environment is the unity of space with all objects, power, circumstances, and living things, including humans and behavior, which affect nature itself, sustainability and humans and other living things welfare. The focus of this study lies in the application of Environmental Accounting at Siti Aisyah Hospital in Lubuklinggau, based on Government Accounting Standards (SAP) Number 71 year 2010 on Waste Management (Government Accounting, 2011). The problem in this study is to find out whether the application of Environmental Accounting at Siti Aisyah Hospital is in accordance with the Government Standards. The results of this study have shown that Siti Aisyah Hospital in Lubuklinggau has implemented environmental cost accounting. These environmental costs are included in maintenance costs, but the hospital has not presented a specific report on Environmental Accounting in more detail. This hospital has carried out the process of identifying, measuring, recording, presenting, and also disclosing as already explained in Government Accounting Standards No. 71 year 2010, namely presenting environmental costs by including components of environmental costs on general and administrative costs. This hospital has also managed its waste properly and has also incurred environmental costs.

scholarly journals Nodes and Networks: The Generative Role of Cultural Heritage for Urban Revival in Kikinda

2019 ◽  
Vol 11 (9) ◽  
pp. 2509 ◽  
Author(s):  
Uroš Radosavljević ◽  
Aleksandra Đorđević ◽  
Kseniјa Lalović ◽  
Jelena Živković ◽  
Zoran Đukanović
Keyword(s):  
Social Sustainability ◽  
City Development ◽  
Case Study Method ◽  
Cultural Artifact ◽  
Urban Heritage ◽  
Heritage Buildings ◽  
The City

Using heritage as a cultural artifact in city development is not new, but little has been explored about how urban heritage can be utilized as new generative value and a new planning instrument for the revival of cities. The purpose of this paper is to show the creative and the generative use of urban heritage, both for the extension of cultural and tourist offer of the city and for the improvement of the quality of life in physical, social and economic terms for the community. The case study method was used for the adaptive reuse of projects for heritage buildings and urban revival in Kikinda. We argue that urban heritage has to be used, bearing in mind its spatial, economic and social sustainability aspects, and become a generator of urban revival. We go beyond recognition of the value of heritage as a cultural artifact that should solely be preserved and used as a static element in urban development, and view it more as a dynamic asset for city revival processes. We found that for the heritage nodes to be utilized as the new generative value for the revival of cities, they have to be perceived from the network perspective, thus influencing the urban environment in a sustainable way.

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 Rechtsvacuum Phenomenon in Government Regulation of the Republic of Indonesia Number 51 of 2020 related to Passport Renewal Period to 10 Years

2019 ◽  
Vol 1 (1) ◽  
pp. 51-58
Author(s):  
Fachrizza Sidi Pratama
Keyword(s):  
State Government ◽  
Government Regulation ◽  
The State ◽  
Government Regulations ◽  
The Republic ◽  
The Government ◽  
Renewal Period ◽  
Law Regulation ◽  
Laws And Regulations

Legislation is one of the legal products issued by the state government component. In this case, the laws and regulations include the Constitution of the Republic of Indonesia year 1945, the Decree of the People's Consultative Assembly, The Law / Regulation of the Government In lieu of Laws, Government Regulations, Presidential Regulations, and Local Regulations. As for its application, the rules have levels in the arrangement, where there are sections that explain macro and its derivatives that are narrowing down to the implementing regulations. The levels of the rules must be complete because each of them has its own function.  Meanwhile, in this journal, there will be a discussion on the phenomenon of legal vacancies in the case study of Government Regulation of the Republic of Indonesia Number 51 of 2020 related to the Period of Extending Passports to 10 Years, where in the issuance of government regulations have not been included implementing regulations that will regulate how the implementation of government regulations in the field.  

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