scholarly journals Implementation of Accrual-Based Government Accounting Standards in Indonesia: A Review of Organizational Factors

2021 ◽  
Vol 13 (5(J)) ◽  
pp. 22-31
Author(s):  
Vania Talitha ◽  
Khoirul Aswar
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Structural Equation ◽  
Quantitative Research ◽  
Accounting Standards ◽  
Organizational Factors ◽  
Organization Culture ◽  
Equation Modeling ◽  
Regional Government ◽  
Government Accounting

The purpose of this quantitative research is to test and prove empirically the effect of applying accrual-based accounting standards in Indonesia. The population in this study is the head of the financial subdivision and the financial staff of the regional government organizational unit in the DKI Jakarta province. The study used the random sampling method and managed to collect 84 respondents. Structural Equation Modeling (SEM) is used in this study as a data analysis test tool using Smart PLS software version 3.0. The results show that the quality of human resources and organizational commitment has a significant effect on the application of accrual-based accounting standards in Indonesia. Meanwhile, training and organization culture does not have a significant influence on the implementation of accrual-based accounting standards in Indonesia. The contribution for local government to improve their performance in reporting local government financial statements (LKPD) and assess their conformity with accounting standards in accordance with PP No. 71 of 2010 and ensure that the adoption of accrual-based accounting standards has been thoroughly established in local governments.

scholarly journals Pengaruh Penerapan Standar Akuntansi Pemerintah dan Kualitas Aparatur terhadap Laporan Keuangan pada kantor Camat Pamatang Silima Kuta Kab. Simalungun

2021 ◽  
Vol 6 (1) ◽  
pp. 58-66
Author(s):  
Mohd. Idris Dalimunthe
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Accounting Standards ◽  
Primary Data ◽  
Government Officials ◽  
Financial Reports ◽  
District Office ◽  
Government Accounting ◽  
Data Source

This study aims to determine partially and simultaneously the effect of the adoption of government accounting standards (X1) and the quality of the local government apparatus (X2) on local government financial reports (Y). The type of research used is associative. The population in this study were all employees in the Pamatang Silima sub-district office, Simalungun Regency, as many as 70 people. The sample of this study is employees who meet the criteria of 32 employees. Types of data used in this study are primary data. The data source used in this study is primary data. The technique used by the author to collect the data needed in research is a questionnaire. This study uses multiple linear analysis techniques using SPSS Version 21. The results show that partially government accounting standards (X1) have a significant effect on local government financial reports, the quality of local government apparatus (X2) influences and not significantly on local government financial reports . And simultaneously government accounting standards and the quality of local government officials affect the financial statements of local governments.

scholarly journals Pengaruh Proses Reviu Terhadap Kualitas Laporan Keuangan Pemerintah Daerah

2018 ◽  
Vol 23 (1) ◽  
pp. 41-54
Author(s):  
Aan Juanda ◽  
Pigo Nauli
Keyword(s):  
Local Government ◽  
Quantitative Research ◽  
Accounting Standards ◽  
Financial Statements ◽  
Survey Method ◽  
Financial Reports ◽  
Government Accounting ◽  
Review Team ◽  
The Government

This study aimes to determine the effect of financial statements review on the quality of local financial statement reports with an understanding of the goverment accounting standards as a moderation variable. This research is a quantitative research, with survey method conducted through questionnaire. The population in this study are all inspectorate in all regions of the Province of Lampung. Respondents in this study are all functional officers and other officials who are members of the Review team at each inspectorate at all regions in Lampung Province. The result of data analysis shows that the process of review for local government financial statements has a positive effect on the quality of local government financial reports, and an understanding of the government accounting standards by APIP did not moderate the relationship between the review process with the quality of local government financial reports

scholarly journals Analisis Faktor yang Mempengaruhi Penentuan Opini pada Laporan Keuangan Pemerintah Daerah (LKPD) Provinsi Sumatra Selatan Berdasarkan Penerapan Standar Akuntansi Pemerintah (SAP)

2018 ◽  
Vol 1 (2) ◽  
pp. 120
Author(s):  
Rika Henda Safitri
Keyword(s):  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
Accounting Standards ◽  
Financial Statement ◽  
Financial Report ◽  
Government Accounting ◽  
Qualitative Descriptive ◽  
System 2

Abstract The purpose of this paper is to analyze the factors influencing opinion determination by the Supreme Audit Agency (BPK) based on the application of Government Accounting Standards (SAP) in South Sumatra Province. Using qualitative descriptive method based on Local Government Financial Statement (LKPD) data from South Sumatera Province from 2010 until 2016. The result of the research indicates that the determination of opinion on Local Government Financial Report (LKPD) South Sumatra Province based on several factors such as: (1) The existence of internal control system, (2) Presentation of financial statements not yet in accordance with Government Accounting Standards (SAP) Lack of Human Resources (HR) financial managers to local governments.

Performance, Satisfaction, or Loss Aversion? A Meso–Micro Assessment of Local Commitments to Sustainability Programs

2020 ◽  
Author(s):  
Aaron Deslatte ◽  
William L Swann ◽  
Richard C Feiock
Keyword(s):  
Local Government ◽  
Organizational Performance ◽  
Local Governments ◽  
Public Management ◽  
Structural Equation ◽  
New Public Management ◽  
Equation Modeling ◽  
Individual Risk ◽  
Meso Level ◽  
Sustainability Program

Abstract A normative assumption of government reform efforts such as New Public Management is that fostering a more innovative, proactive, and risk-taking organizational culture—developing what has been described as an “entrepreneurial orientation” (EO)—improves performance. But in arenas like urban sustainability, performance can be an ambiguous, multifaceted concept. Managers’ assessments of their own nimbleness, innovative thinking, and risk culture are also likely to influence how they interpret the risk-reward balance of opportunities to enhance organizational performance. This study examines how meso-level organizational decisions impact managers’ individual risk-assessments of sustainability initiatives. We do so through a combination of Bayesian structural equation modeling of US local government survey data collected over two time periods, and an artifactual survey experiment with empaneled local government employees. This multimethod design allows us to examine the role of organizational performance and EO—meso-level learning heuristics—in shaping the micro-foundations of managerial risk assessment. The organization-level observational results indicate that local governments engage in risk-seeking behavior in order to minimize their potential for losses of prior effort. Experimental results confirm local government administrators are loss-averse when asked to evaluate the merits of initiating a hypothetical sustainability program.

scholarly journals The Implementation of Accrual Basis Accounting in Indonesian Local Government

2020 ◽  
Vol 12 (4(J)) ◽  
pp. 67-72
Author(s):  
Albertus Theo Jonathan ◽  
Khoirul Aswar ◽  
Ermawati .
Keyword(s):  
Local Government ◽  
Theoretical Basis ◽  
Government Regulation ◽  
Accounting Standards ◽  
Educational Background ◽  
Regional Government ◽  
The Public ◽  
Government Accounting ◽  
Accrual Basis ◽  
The Government

This study is based on the Government Regulation No 71 of 2010 concerning Government Accounting Standards which have been enacted since 2015. In the period of this regulation enactment, there are obstacles that occur and it causes culpabilities in accrual basis accounting reporting. The objective of this study is to discover the factors which affect the accrual basis accounting implementation. Utilizing institutional theory as the theoretical basis to establish the framework that correlate training, communication, educational background, organizational culture, and implementation of accrual basis accounting. This study was conducted using quantitative method in local government of Bekasi. Therefore, this study contributes to regional government in order to able to provide the input in implementing a policy, specifically the Government Accounting Standards; provide information in regard to the obstacles and solutions which affects the implementation accrual basis accounting in Regional Government; and be able to evolve and  intensify the application of  public sector governance, and also can be function  as a suggestion for the public in creating policies and to ensure the fully-implementation in Regional Government

scholarly journals Evaluasi Pengungkapan Laporan Keuangan Daerah di Situs Internet: Studi pada Pemerintah Daerah Indonesia

2011 ◽  
Vol 2 (1) ◽  
pp. 192
Author(s):  
Gatot Soepriyanto ◽  
Restya Aristiant
Keyword(s):  
Local Government ◽  
Web Sites ◽  
Local Governments ◽  
Research Method ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Information ◽  
Financial Statement ◽  
Government Accounting ◽  
Government Web Sites

The purpose of this study was to determine the extent of financial statement disclosure displayed on the website of local government in the years 2009-2010. The research method used is bibliography study and field study through the Internet. We found 2 types of financial information presented in the website, namely the information of financial statements and other financial information. There are 57 local governments that provide financial information from 392 local governments’ website. The 57 local government web sites, only nine local governments that provide information on its financial statements in accordance to SAP (Government Accounting Standards), while 40 local governments provide information on local government budgets (APBD) and 8 present the financial information other than financial statements according to SAP and budget information (APBD). These findings suggest that transparency and accountability of local governments related to the financial statements and other financial information on the website is still lacking. 

scholarly journals Performance Measurement in Local Government: Institutional Factors

2021 ◽  
Vol 12 (2(S)) ◽  
pp. 35-44
Author(s):  
Rabina Laila ◽  
Ermawati
Keyword(s):  
Local Government ◽  
Performance Measurement ◽  
Local Governments ◽  
Structural Equation ◽  
City Government ◽  
Institutional Factors ◽  
Equation Modeling ◽  
Management Innovation ◽  
Management Commitment ◽  
The Impact

The purpose of this research is to give empirical evidence of the impact of management commitment, resources, legislative mandate, management innovation, and reward/incentive on performance measurement. This research data was collected through a Google Form, in which 64 questionnaires were sent to the Head of the Planning Subdivision and their staff in each of the Regional Apparatus Organizations in the South Tangerang City Government. With the technique used, census sampling, this study took a quantitative approach employing non-probability sampling. Structural Equation Modeling (SEM) using PLS version 3.0 was used to evaluate the data. Management commitment and legislative mandate have a considerable impact on performance measurement. Meanwhile, resources, management innovation, and reward/incentive do not. This study has implications for local governments in terms of describing how performance measurement is carried out based on institutional factors, as well as making recommendations for improving local government performance measurements in the future to make them more reliable, effective, and efficient.

scholarly journals Government Accounting Standards in Moderating the Influence of Organizational Culture and the Implementation of Good Government Governance Principles on Fraud Detection

Webology ◽  
2021 ◽  
Vol 18 (Special Issue 04) ◽  
pp. 253-267
Author(s):  
Ersi Sisdianto ◽  
Dak un ◽  
Lailatul Badriyah ◽  
Herlina Yustati ◽  
Andi Harpepen
Keyword(s):  
Organizational Culture ◽  
Fraud Detection ◽  
Accounting Standards ◽  
Organization Culture ◽  
Regional Government ◽  
Moderator Variable ◽  
Government Accounting ◽  
Good Government ◽  
Government Governance ◽  
The Impact

This work is focused on the impact of organization culture implementation and application of the principles of good government governance against fraud detection with government accounting standards as a moderating variable. This work has a thorough analysis with respondents being heads of regional government organizations and heads of accounting departments throughout Banten province. SEM PLS is used to analyze the data of this study. The questionnaires used in this work are obtained using surveying methods. The results clearly revealed the application of organizational culture and the principles of good government governance have a positive and significant effect on fraud detection, while government accounting standards as a moderator variable do not have a strong enough influence on organizational culture variables and the principles of good government governance in fraud detection.

scholarly journals Analysis Effect of Accrual Discretion Against SILPA (SIKPA) Budget Calculations on Local Government

2018 ◽  
Vol 2 (4) ◽  
pp. 293
Author(s):  
Abdul Rohman
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Government Regulation ◽  
Accounting Standards ◽  
Financial Statements ◽  
Discretionary Accruals ◽  
Accounting System ◽  
Accounting Standard ◽  
Government Accounting ◽  
The Government

The research we carry out is aimed at researching the implementation of measures taken by the local government (discretionary accruals) to the substantial amount of the budget obtained local governments in the current year. The government has issued regulations governing the Home Minister on the implementation of government's implementation of accrual based accounting system. Also, the government has issued Government Regulation No. 71 of 2010 concerning the Government Accounting Standard (PSAP) based on accrual. Governments in developing government accounting standards has also attempted to adopt international public sector accounting standards (IPSAS).Our study is a continuation of a research study before we take on research on the level of accrual in the financial statements of Local Government and research on the effect of discretionary accruals on revenue of local governments. This study uses some model approach

scholarly journals Performance Measurement in Local Governments: An Analysis of Organizational Factors

2021 ◽  
Vol 13 (2(I)) ◽  
pp. 35-42
Author(s):  
Vadira Damayanti ◽  
Khoirul Aswar
Keyword(s):  
Decision Making ◽  
Performance Measurement ◽  
Local Governments ◽  
Structural Equation ◽  
Organizational Factors ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Technical Knowledge ◽  
Organizational Objectives

This study aims to determine the effect of organizational factors, namely decision-making authority, organizational objectives and targets, incentives and technical knowledge on performance measurement. The research sample is the Regional Apparatus of the City of East Jakarta Administration's Head of Subdivision and Planning Staff. The sampling technique uses the census sampling method. The data analysis method uses Structural Equation Modeling (SEM) using the Smart Partial Least Square application version 3.0. The findings reveal that technical knowledge has a considerable impact on performance measurement. Meanwhile, decision-making authority, organizational objectives and targets, and incentives have no significant effect on performance measurement. The findings of this study have implications for local governments to always maintain a code of ethics according to the standards for the preparation of LAKIP in order to realize effectiveness and efficiency so that government performance in the future can improve.

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