scholarly journals SISTEM INFORMASI MANAGEMEN DAN AKUNTANSI BARANG MILIK NEGARA DALAM PENERAPAN AKUNTANSI BERBASIS AKRUAL

2019 ◽  
Vol 6 (2) ◽  
pp. 97
Author(s):  
Isti'anah Isti'anah
Keyword(s):  
Asset Management ◽  
Balance Sheet ◽  
Global Scale ◽  
The State ◽  
Management Policy ◽  
Accounting System ◽  
Use Of Resources ◽  
State Finance ◽  
The Government ◽  
Asset Management System

<p class="Style3">One of mandate from Law No. 17/2003, which is one package of the State Finance Regulation, is the implementation of accrual accounting is believed to contain a better policy planning and a more informative approach to asset management. The reform of accounting practices in the government sector has strongly influenced property asset management. On a global scale, implementation of accrual basis as a way to bring the government believed to be more accountable and transparent in the use of resources and government policies in order to execute and perform the duties of State. Indonesia has implemented an asset management system of the State, namely Information Systems and Management of State Assets (SIMAK-BMN) which is part of the Agency Accounting System (SAI). SIMAK-BMN process acquisition of transaction, changes and removal of BMN to support Financial Accounting System (SAK) to Consolidated Balance Sheet. In addition, this system produces various reports, books, and cards that provide managerial information in the management of BMN. Administration activities and reporting of State Property by SIMAK-BMN is a standard in determining of value asset state which proper, correct and reliable. SIMAK - BMN besides supporting the implementation of the accountability, also provide various informations to the management public goods. One such issue is the relationship between accounting reform and asset management reform. This issue is a bundle of accounting issues: (1) how far should asset valuation on the balance sheet be pushed for real properties the government owns, (2) how does shifting to accrual-based accounting standards affect property accounting and management, and (3) how much importance should asset management policy attach to accounting rules?</p>

scholarly journals Case Study in a Malaysian Public Agency on an Asset Management-Moving Towards the Accrual Basis of Accounting

2019 ◽  
Vol 8 (3) ◽  
pp. 149
Author(s):  
Sharifah Sabrina Syed Ali ◽  
Sharon Cheuk Choy Sheung ◽  
Mohd Waliuddin Mohd Razali
Keyword(s):  
Financial Reporting ◽  
Asset Management ◽  
Accounting System ◽  
Public Agency ◽  
Government Effectiveness ◽  
Preliminary Study ◽  
Accrual Basis ◽  
The Government ◽  
Asset Management System

As part of the strategic reform of Malaysian public services under the Government Transformation Program (GTP), accrual accounting is expected to be fully adopted in public sector financial reporting commencing on 1 January 2015, in order to ensure alignment with the global accounting standards. Consequently, in order to access the government effectiveness of moving towards the accrual basis of accounting, this study is to examine the asset management system in a Malaysian public agency; to evaluate the extent of compliance with MPSAS 17, Property, Plant and Equipment (PPE), IPSAS 26, Impairment of Cash-Generating Assets and IPSAS 21, Impairment of Non-Cash Generating Assets. Using qualitative approach, a preliminary study was conducted via interviews and through obtaining documents. The findings include the following: MPSAS17 has not been strictly adhered to and software is used to monitor the assets; however, the disposal of assets is a manual process and is not automated. The study also discussed any weaknesses pertaining to the said asset accounting system, and suggested recommendations for improvement thereon.

EFFICIENCY OF FIXED ASSETS REVALUATION AS A METHOD OF ASSET MANAGEMENT

2021 ◽  
Vol 27 (3) ◽  
pp. 99-112
Author(s):  
V. Gonin ◽  
◽  
E. Panchenko ◽  
E. Kibireva ◽  
O. Nomokonova ◽  
...  
Keyword(s):  
Financial Performance ◽  
Financial Reporting ◽  
Asset Management ◽  
Balance Sheet ◽  
Comprehensive Approach ◽  
Accounting System ◽  
Financial Reporting Standards ◽  
Fixed Assets ◽  
Performance Report ◽  
Asset Management System

The method of asset management in connection with the development of the economic accounting system of financial and economic activity: accounting practices, practices, representation and compilation of accounting (financial) accounts of companies is described. This development is related to the use of international financial reporting standards, which are integrated into domestic practice. The aim of the study is to organize the effectiveness of fixed assets revaluation as an asset management method. To achieve the goal, the objectives are: to investigate the effectiveness of revaluation and impairment in the management of major funds; systematizing the overall stages of the method of assessing the value of fixed assets in revaluation and impairment; exploring opportunities to expand approaches to analyzing changes in balance sheet performance, financial performance reporting and financial performance in the asset management system. The object of the study is the cost of fixed assets. The authors have examined the method of revaluation and impairment, selected approaches to the study of the effectiveness of revaluation for the purpose of strategic and tactical asset management. The authors conclude that a comprehensive approach to asset management is needed when reevaluating the value of fixed assets. A comprehensive approach should be based on the development of revaluation and impairment techniques to analyze the effectiveness of the financial and economic system and balance sheet control and the financial performance report in strategic and tactical asset management

Asset Inspection Management System as a Reliable Inspection/ Monitoring Tool

2020 ◽  
Vol 78 (12) ◽  
pp. 1276-1285
Author(s):  
Shibu John A
Keyword(s):  
Asset Management ◽  
Management System ◽  
Balance Sheet ◽  
Integrity Assessment ◽  
Material Evaluation ◽  
The People ◽  
Physical Assets ◽  
Asset Management System ◽  
On Time Delivery ◽  
Capital Intensive

Enterprise asset management (EAM) systems are used by asset owners and/or operators to manage the maintenance of their physical assets. These assets, including equipment, facilities, vehicles, and infrastructure, need maintenance to sustain their operations. An EAM system provides the means to have less unplanned downtime and extended asset longevity, which offers clear business benefits that improve the profit and loss statement and balance sheet. Particularly for capital-intensive industries, like drilling and exploration, the failure of on-time delivery of critical equipment or processes is disruptive and costs nonproductive time and customer satisfaction. Organizations understand these issues and employ an appropriate asset management system to engineer their asset maintenance and management. An EAM system is needed to manage the people, assets/equipment, and processes. EAMs are used to plan, optimize, execute, and track the needed maintenance activities with associated priorities, skills, materials, tools, and information. Similarly, nondestructive testing (NDT) is used as a tool for integrity assessment of assets in drilling and exploration. The main advantage of using NDT is that the item’s intended use or serviceability is not affected. The selection of a specific technique should be based on knowledge and skills that include design, material processing, and material evaluation. Validating the purpose of this paper, we emphasize the importance of optimizing the asset utilization and serviceability to enhance overall efficiency by integrating EAM software that manages assets, the operation management system (OMS) controlling the processes, and asset inspection management systems (AIMSs).

scholarly journals PENGINGKARAN HAK MASYARAKAT ADAT ATAS TANAH ULAYAT OLEH KEBIJAKAN KEHUTANAN

HUMANIKA ◽  
2018 ◽  
Vol 8 (1) ◽  
Author(s):  
Setiati Widihastuti
Keyword(s):  
Forest Management ◽  
Natural Resources ◽  
The State ◽  
Natural Resources Management ◽  
Management Policy ◽  
Resources Management ◽  
Forestry Policy ◽  
The Government ◽  
Normative Aspect

Forest is the part of customary system of the tribe society. However, the forest management done by them is not facilitated in the forestry policy. The centralistic forestry policy causes the overlapping conception of the tribe forest to the state  forest. While it formal normative aspect causes the acces of the tribes to the forest closed and causes reduction of wisdom-based supervision conducted by them. In fact, the community wisdom-based supervision in the socio-culture potential needing a revitalization and  development as the new basis of the change of natural resources management policy which is recently controlled by the goverment proved to be the cause of law and economy harassment to the tribes society of Indonesia. Now we need to change the perception about the forest natural recource management policy controlled only by the government of the forestry instances. It should be the policy based on the community and its development principles to realize the regulation of the forest natural resources consumption. Therefore, the area division is needed to overcome the problems.

scholarly journals PEMODELAN UML UNTUK APLIKASI MANAJEMEN KEUANGAN

2018 ◽  
Author(s):  
walhidayat
Keyword(s):  
Information Systems ◽  
Cash Flow ◽  
Financial Management ◽  
Balance Sheet ◽  
Financial Statements ◽  
Accounting System ◽  
Management Company ◽  
Mobile Information ◽  
Mobile Information Systems ◽  
The Government

The development of mobile information systems with dynamic track and a variety of business needs, in order to be aligned with that goal then a computerized concept is needed. Periodically, the company has always issued financial statements that were made by the accounting department and given to the parties concerned, ie the government, creditors, owners and the management company itself. There are plenty of financial statements issued by the company, but that is commonly used is:Income Statement, Balance Sheet, Cash Flow Statement. Based on the analysis results, it can be seen that the system is feasible to be implemented on the Personal Software for purposes of financial management today is an electronic accounting system (E-Accounting System) using a variety of features that can be used in accordance with its function, and a variety of modeling softwarerequirements this can be used in modeling with UML method.

scholarly journals Tantangan Pemerintah Pusat dalam Merubah Sistem Akuntansi dan Pelaporan Keuangan dari Half Accrual Accounting ke Full Accrual Accounting

2018 ◽  
Vol 1 (1) ◽  
pp. 044-048
Author(s):  
Tohirin Tohirin
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Government Regulation ◽  
Business Processes ◽  
Central Government ◽  
Accounting System ◽  
Accrual Accounting ◽  
State Finance ◽  
The Government ◽  
New System

Sesuai dengan Undang-Undang nomor 1 tahun 2004 tentang keuangan Negara dan Undang-Undang nomor 1 tahun 2004 tentang Perbendaharaan Negara serta Peraturan Pemerintah nomor 10 tahun 2010 tentang Standar akuntansi Pemerintahan, Pemerintah Pusat diharuskan membuat laporan keuangan berdasarkan basis akuntansi akrual mulai tahun 2015.Tulisan ini bertujuan menguraikan tentang tantangan yang harus dihadapi oleh pemerintah pusat untuk berpindah dari sistem yang sekarang digunakan yaitu Half AccrualAccounting ke sistem yang baru yaitu Full Accrual Accounting. Metode analisa yang digunakan dalam kajian ini adalah analisis statistika deskriptif. Paper ini akan memberikan gambaran singkat tentang apa yang telah dilaksanakan oleh Pemerintah Pusat di dalam menjalankan mandat dari Undang-Undang terkait Pengelolaan Keuangan Negara di era reformasi. Pemerintah pusat menghadapi tantangan saat harus meninggalkan sistem yang saat ini dipergunakan dengan pendekatan Half accounting Accrual dengan disupport oleh Aplikasi Saiba menuju sistem baru yang Full Accrual Accounting yang disupport oleh Aplikasi Sakti. Pertama, tantangan regulasi; Kedua, tantangan Sistem Informasi dan Teknologi; Ketiga, tantangan Sumber Daya Manusia; Keempat, tantangan resiko implementasi sistem baru dalam konteks pengelolaan keuangan negara; dan terakhir; Kelima, tantangan perubahan bisnis proses. Pemerintah pusat sesungguhnya belum sepenuhnya menjalankan mandat undangundang dalam menjalankan sistem akuntansi dan pelaporan keuangan karena belum menerapkan Full Accrual Accounting System. Kajian ini memberikan rekomendasi pemerintah untuk bisa bermigrasi dengan aman menuju sistem baru yang akuntabel dan reliabel   In accordance with Act No. 1 of 2004 concerning State Finance and Act No. 1 of 2004 concerning State Treasury and Government Regulation No. 10 of 2010 concerning Government Accounting Standards, the Central Government is required to make financial reports based on accrual accounting starting in 2015. This writing aimed to describe the challenges that must be faced by the central government to move from the system currently in use, namely Half Accrual Accounting to the new system, namely Full Accrual Accounting. The analytical method used in this study was descriptive statistical analysis. This paper provided a brief overview of what has been done by the Central Government in carrying out the mandate of the Laws relating to Management of State Finance in the reform era. The central government faced challenges when it comes to leaving the system that is currently being used with the Accrual Half accounting approach, supported by the Saiba Application to the new system namely Full Accrual Accounting supported by the Sakti Application. First, regulatory challenges; Second, the challenges of Information Systems and Technology; Third, the challenges of Human Resources; Fourth, the risk challenges of implementing a new system in the context of state financial management; and last; Fifth, the challenge of changing business processes. The central government actually had not fully implemented the legal mandate in carrying out the accounting and financial reporting system because it had not implemented a Full Accrual Accounting System. This study suggested the government to be able to migrate safely towards a new accountable and reliable system.

Asset Management Using a Web-Based Accounting Online System To Maintain Value of Company Assets

2017 ◽  
Vol 1 (1) ◽  
pp. 31-37
Author(s):  
Ruli Supriati ◽  
Diah Aryani ◽  
Siti Maesaroh
Keyword(s):  
Real Time ◽  
Asset Management ◽  
Economic Value ◽  
Selling Price ◽  
Accounting System ◽  
Web Based ◽  
Asset Value ◽  
High Level ◽  
Asset Management System ◽  
Asset Data

Assets are entities that are tangible or intangible and have economic value. In a company, assets are important, because assets are assets that must be managed properly to provide good benefits also to the company. Companies must be able to keep the value of each company's assets to always be at a high level, avoiding damage so that the value of the asset does not fall in the selling price. With asset management, companies are increasingly eager in planning outgoing expenses to maintain the value of existing assets, monitoring assets that are bought, sold, or otherwise depreciated. Asset management based on this online accounting system, companies get asset data reports, accumulated depreciation of each asset until the asset value is updated or real-time. Any assets that have been added in the system can be archived, edited or deleted. Import feature on this system also facilitate the company in doing penginputan asset data in large quantity. Thus, with the asset management system directly synchronized with the company's financial data, will provide work efficiency in monitoring each company's assets.   Keywords​: Asset Management, Real-time, Entities, and Asset Values

Road Asset Management System Implementation in Pacific Region: Papua New Guinea

2003 ◽  
Vol 1819 (1) ◽  
pp. 323-332 ◽  
Author(s):  
Petri Jusi ◽  
Roy Mumu ◽  
Sirpa H. Jarvenpaa ◽  
Barnabas Neausemale ◽  
Eduardo Sangrador
Keyword(s):  
Papua New Guinea ◽  
Asset Management ◽  
Road Network ◽  
New Guinea ◽  
Sector Reform ◽  
The Road ◽  
Reform Program ◽  
Basic Services ◽  
The Government ◽  
Asset Management System

The road network of Papua New Guinea includes 8,258 km of national classified roads and another 19,937 km of lesser-trafficked but equally important provincial roads. The value of the national road network is more than 5 billion Kina (US$1 billion). Maintaining this significant asset places a great responsibility on the government and the Department of Works (DOW). Sadly, insufficient attention has been given to maintaining the road network. There is no doubt that poorly maintained roads have a significant adverse effect on national economic growth, with an adverse effect on gross domestic product. In a developing country such as Papua New Guinea, there is always a need to provide a basic level of access to all areas of the country to be able to provide basic services for all the population (access to markets, administrative, health, education). A poorly maintained road network limits access and deprives rural populations of basic services. Therefore, DOW, with funds and guidance provided by the Asian Development Bank, has, with the assistance of a Finnroad consultant, developed a road asset management system (RAMS). RAMS is a tool for storing and presenting road data information, planning short-and long-term road maintenance, creating budgets, and maximizing economic returns of investments made for the road network. The government of Papua New Guinea has also established requirements for institutional reform and strengthening under its public sector reform program. Furthermore, responding to community and other stakeholder pressure, the government has committed itself to launching a road sector reform program.

scholarly journals ‘Usyur Dan Jizyah Dalam Kajian Ekonomi Islam

2018 ◽  
Vol 1 (1) ◽  
pp. 73
Author(s):  
Nurul Hidayati
Keyword(s):  
Fiscal Policy ◽  
The State ◽  
Economic Life ◽  
Policy System ◽  
Economic Issues ◽  
State Finance ◽  
State Income ◽  
The Government ◽  
Time Of Collection ◽  
State Revenues

<p>Fiscal policy is a policy pursued by the government in managing state income and expenditure. The state of Medina which was led by Muhammad SAW also had a unique fiscal policy system in his day. The implementation of fiscal policy at the time of the Prophet Muhammad and Abu Bakr was almost the same, because there were not many problems that emerged along with the expansion of the territory of the Islamic Caliphate. Sources of state revenues in the early days of Islam included the zakat, khums, jizyah, fai, ‘usyūr and other sources of income. One of the state revenues in the early days of Islam was ‘usyūr and jizyah. The discussion of 'usyur revolves around the definition, who is obliged to pay ‘usyūr, the item affected by‘ usyūr, the time of collection ‘usyūr, and the amount of levies. As for jizyah, the discussion revolves around the definition, the jizyah payer, the large number of levies, the termination of jizyah, the rights and obligations of Ahlu Zhimmah, the use of jizyah, orientalist criticism of jizyah, and then analyzing both. The policies exemplified by the Prophet Muhammad both legal, political and economic issues became guidelines for the Khulafa ar-Rashidin, his tireless friends always accompanied him. Among the policies relating to the economy are the collection of usyūr and jizyah. ‘Usyūr and jizyah are one of the sources of income at the beginning of Islam which is quite important for state finance. This policy is also used by followers in managing the economic life of the country.<strong></strong></p>

scholarly journals Georgia

2020 ◽  
Vol 20 (223) ◽  
Author(s):  
Keyword(s):  
Public Sector ◽  
Local Governments ◽  
Central Government ◽  
Balance Sheet ◽  
The State ◽  
Net Worth ◽  
State Owned Enterprise ◽  
National Bank ◽  
The Government

Georgia’s public sector balance sheet (PSBS) is in relatively healthy shape, with assets exceeding liabilities, and is comparatively lean. Looking across all entities that the government controls, including the central government, local governments, the State-Owned Enterprise (SOE) sector and the National Bank of Georgia (NBG), total assets are worth 149 percent of GDP, made up of cash, loans, infrastructure, land and productive SOE assets. Liabilities are worth 81 percent of GDP, primarily comprising loans and debt of the government and SOEs. This leaves positive net worth of 68 percent of GDP, putting it in the top third of countries in the IMF’s database.

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