scholarly journals PKM Pelatihan Penyusunan Laporan Keuangan Pemerintah Daerah Dalam Rangka Meningkatkan Kompetensi Pedagogik dan Profesionalisme Tim MGMP Akuntansi Kota Padang: Bentuk Persiapan Guru Milenial Dalam Mata Pelajaran Pratikum Akuntansi Lembaga/Instansi Pemerintahan

2019 ◽  
Vol 7 (2) ◽  
pp. 1505
Author(s):  
Mia Angelina Setiawan ◽  
Dewi Pebriyani ◽  
Dian Fitria Handayani ◽  
Vita Fitria Sari
Keyword(s):  
Teacher Preparation ◽  
Local Government ◽  
Capacity Building ◽  
Government Agency ◽  
Regional Organizations ◽  
Financial Reports ◽  
Governmental Accounting ◽  
Government Accounting ◽  
Pedagogical Competence ◽  
The Government

PKM training on preparing local government financial reports for MGMP Accounting teachers in Padang City aims to improve pedagogical competence and professionalism as a form of teacher preparation in teaching accounting subjects of government institutions. This activity is important because government accounting is a new subject for SMK teachers, because the government accounting field has never been included in the SMK curriculum before. Updating pedagogical competence and professionalism of vocational accounting teachers to the field of government accounting is needed as a form of preparation in teaching these subjects. The method of implementing activities is divided into capacity building on the concept of government accounting and workshops on the preparation of financial reports for Regional Organizations. The method of implementing the activity is divided into capacity building on the concept of government accounting and workshops on the preparation of financial reports for the Regional Organizations. At the end of the activity it turns out that participants can understand 97.82% of the concept of government accounting and are able to compile financial reports of the local government correctly as a form of teacher readiness in teaching subjects government agency accounting practicum.Keywords:training, governmental accounting, pedagogic skill,; MGMP

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 The Recent Reform of Spanish Local Governmental Accounting: A Critical Perspective from Local Governmental Accountants As Internal Users Of Budgeting And Financial Accounting Information.

2018 ◽  
Vol 16 (3) ◽  
pp. 453-476
Author(s):  
Jose Manuel Vela-Bargues ◽  
Rosa María Dasí-González ◽  
Amparo Gimeno-Ruíz
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Accounting Information ◽  
Financial Accounting ◽  
Fiscal Year ◽  
Critical Perspective ◽  
Financial Reports ◽  
Governmental Accounting ◽  
Government Accounting ◽  
Recent Reform

Local Government Accounting and Financial Reporting in Spain has been recently reformed by the new Accounting Instructions published in 2103 and in force since the 1st of January 2015. Once the financial reports corresponding to 2016 fiscal year have been published, the main purpose of this paper is to empirically evaluate, the perceptions and opinions that local governmental accountants have about the recent reform. Our analysis has found a clear gap between the aims of the reform and the opinion of local governmental accountants, who consider the system too complex and clearly biased towards financial accounting information.

scholarly journals PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, PEMANFAATAN SISTEM INFORMASI AKUNTANSI DAN PENGAWASAN KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

2020 ◽  
Vol 8 (1) ◽  
Author(s):  
Nanda Saputri Yanti ◽  
Anwar Made ◽  
Supami Wahyu Setiyowati
Keyword(s):  
Local Government ◽  
Financial Supervision ◽  
Accounting Standard ◽  
Financial Reports ◽  
Simultaneous Application ◽  
Government Accounting ◽  
Report Quality ◽  
System Information ◽  
The Government

Research. it aims. for the. knowing. influence. in a manner. partially.and simultaneous influence application. the standard. accounting. government, utilization. the system. information. accounting. and supervision. finance. towards. report quality. finance. the government. area. Population. in this research is. officials. structural and. section staff. financial function in the organization. Device. Regional (OPD) City. Poor. totaled 14. agency with. respondent. 71. Retrieval. the sample. to use. purposive technique. sampling. With. method. data collection. using a questionnaire. Analysis. the data. use analysis. linear regreasi. multiple with. using SPSS version 22. Results. research shows that application. accounting standard. the government. influential. significant to. the quality. local government financial reports, utilization. the system. information. accounting has no effect. towards. report quality. government finance. area, and supervision. financial influence significantly on the quality of local government financial reports. And simultaneous application. government accounting standards, utilization of information systems.accounting, and. financial supervision. significant effect. towards quality. financial statements. the government. area.

scholarly journals PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH DAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN KOMPETENSI SDM SEBAGAI VARIABEL MODERASI (Studi Empiris Pada SKPD BPKAD Kabupaten Malang)

2020 ◽  
Vol 6 (1) ◽  
Author(s):  
Debby Christin Sihasale ◽  
Sulistyo Sulistyo ◽  
Supami Wahyu Setiyowati
Keyword(s):  
Regression Analysis ◽  
Local Government ◽  
Accounting Information ◽  
Financial Statements ◽  
Primary Data ◽  
Financial Reports ◽  
Accounting Information Systems ◽  
Government Accounting ◽  
The Government

The purpose was to determine the effect of understanding government accounting standards (SAP) and Utilization of accounting information systems (SIA) on the quality of local government financial reports with HR competency as a moderating variable. The data used in the form of Primary data obtained through the distribution of questionnaires directly to the SKPD in BPKAD Malang Regency. Regression analysis used is multiple regression analysis with MRA (Moderating Regression Analysis). The results of this study concluded that the understanding of SAP and the use of SIA affect the quality of local government financial reports, and human resource competence is able to moderate (strengthen) the influence of SAP's understanding and the use of SIA on the quality of local government financial reports. The higher the competence of the government apparatus will support it in understanding and mastering SAP and making use of SIA well so that the quality of financial statements is increasingly improved. The implication is that the government must improve understanding of SAP and the use of SIA so that the quality of financial statements can improve, and it must involve officials who have competence to prepare financial reports so that the influence of SAP's understanding and use of SIA can improve the quality of local government financial reports

scholarly journals THE EFFECT OF GOVERNMENT ACCOUNTING STANDARDS AND GOVERNMENT INTERNAL CONTROL SYSTEMS ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS

2019 ◽  
Vol 1 (02) ◽  
pp. 108-111
Author(s):  
Endang Darmawan
Keyword(s):  
Local Government ◽  
Control Systems ◽  
Internal Control ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Reports ◽  
Government Accounting ◽  
Internal Control System ◽  
The Government

This study aims to determine how the influence of the adoption of government accounting standards and internal control systems of the government on the quality of local government financial reports on the SKPD in Bandung. The research method used in this study is the explanatory method. The results showed that partially and simultaneously the application of government accounting standards and the government's internal control system affected the quality of local government financial reports.

scholarly journals ANALISIS PENERAPAN STANDAR AKUNTANSI PEMERINTAH TERHADAP ASET TETAP PEMERINTAH DAERAH KABUPATEN BOLAANG MONGONDOW

2016 ◽  
Vol 5 (2) ◽  
pp. 84
Author(s):  
Enda Baisida Lauma ◽  
Jenny Morasa ◽  
Lintje Kalangi
Keyword(s):  
Local Government ◽  
Government Regulation ◽  
Financial Statement ◽  
Accounting Standard ◽  
Governmental Accounting ◽  
Government Accounting ◽  
Current Asset ◽  
District Government ◽  
Accrual Basis ◽  
The Government

Government Accounting Standard have changed from Cash Basis is to comply with the Government Regulation number 24 2005s to Government Regulation number 71 2010s. Requirement to implemented Accrual basis SAP by the Local Government was start in the Local Government Financial Statement for the year ended on December 2015s. The District Government of Bolaang Mongondow, before implemented accrual basis PP 71/2010 always received non-WTP opinion, because of asset problems. The objective of the research is to analyze the implementation of Government Accounting Standard to Fix Asset on the District Government of Bolaang Mongondow. The result of research indicate that although the District Government of Bolaang Mongondow has implemented the SAP based on accrual basis on this fix assets based on regulation (PP 71/2010) at Local Government Financial Statement Budget Year 2015s, it is found that financial statement still have constraints such differences in recording those assets between accounting division and assets division. In addition, there is non-current asset which do not master by SKPD, there is no information regarding existing assets, and some assets are also not clearly described. Those constraints have caused to gain Qualified Opinion of LKPD 2015s as audited by BPK. Keywords        : Implementation, Governmental Accounting Standard, Fix Asset.

Unfunded Public Employee Health Care Benefits and GASB No. 45

2007 ◽  
Vol 21 (3) ◽  
pp. 245-263 ◽  
Author(s):  
Elizabeth K. Keating ◽  
Eric S. Berman
Keyword(s):  
Health Care ◽  
Financial Reporting ◽  
Full Range ◽  
Financial Reports ◽  
Employment Benefits ◽  
Care Plans ◽  
Advantages And Disadvantages ◽  
Government Accounting ◽  
The Government ◽  
The Impact

The Government Accounting Standards Board (GASB) recently released Statement No. 45, Accounting and Financial Reporting by Employers for Post-Employment Benefits Other Than Pensions and its companion Statement No. 43 for pooled stand-alone health care plans, which will profoundly affect American governmental finance. The goal of this article is to encourage governments to consider carefully a full range of options in funding and restructuring other post-employment benefits (OPEB). This article will review Statement No. 45's potential impact on governments and review existing disclosures in financial reports as well as bond offering statements. The article will discuss the statement's impact on budgets and governmental operations, including collective bargaining. Funding options under Statement No. 45 will be detailed, including the advantages and disadvantages of irrevocable trusts and OPEB bonds. The article will also discuss the impact of Medicare Part D subsidies received by governments, as well as the bond rating implications of policy decisions surrounding OPEB. As the largest government entities are just now implementing GASB Statement No. 45, estimates of the magnitude of unfunded OPEB liabilities are limited as are the strategies likely to be adopted to cover these obligations. This article offers a summary of the unfunded OPEB liabilities reported by states and major cities and suggests some measures for assessing the ability of these entities to address these costs.

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 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 The Evaluation of Sustainable Capacity Building for Decentralization (SCBD) Project in Banjarnegara Regency

2012 ◽  
Vol 8 (1) ◽  
pp. 77
Author(s):  
Widjonarko - ◽  
Brotosunaryo
Keyword(s):  
Local Government ◽  
Capacity Building ◽  
Local Governments ◽  
Public Services ◽  
Local Governance ◽  
Human Resources Management ◽  
Local Government Level ◽  
The Government ◽  
Institutional Capacity Building ◽  
Sustainable Capacity

The Sustainable Capacity Building for Decentralization (SCBD) project funded by the AsianDevelopment Bank (ADB) aimed to strengthen the capacity of local governments in Indonesia.Banjarnegara Regency was selected by the ministry of internal affairs for the implementation ofthe project. The SCBD Project in Banjarnegara consists of five components including frameworkof capacity building, institutional capacity building, human resources management, humanresources development and sustainable financial and budgeting. This project will is held in fiveyears using two funding schemes phases, donor funded the first 3 years (2009‐2011), thencontinued by the local government of Banjarnegara. During the 2009‐2011period, the projecthas finished all five components, PMU then conducted evaluation to ensure achievement of theSCBD’s main goal: strengthening local governance for delivering good public services. The expostevaluation method used to evaluate the SCBD Project for short term outcomes found thatthe project hasn’t directly improved the public services performance even having completed allfive components of the project. Most people in Banjarnegara Regency felt no significantimprovement of public services provided by the government. The ineffectiveness of publicservices can be understood, because not all of the components of the SCBD project had beenthoroughly implemented at local government level. Moreover, many activities of the projecttend to overlap implying lack of coordination among the project implementation units.Key words: evaluation, SCBD

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