scholarly journals Implementation of the Government Accounting System in Drafting Financial Statements of the Ministry of Marine Affairs and Fisheries

2021 ◽  
Author(s):  
Dwi Purwanto
Keyword(s):  
Financial Statements ◽  
Accounting System ◽  
Government Accounting ◽  
The Government

IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH (SAP) BERBASIS AKRUAL DI INDONESIA

2019 ◽  
Vol 5 (2) ◽  
pp. 58-65
Author(s):  
Novi Trisnawati
Keyword(s):  
Internal Control ◽  
Financial Statements ◽  
Developed Countries ◽  
Public Confidence ◽  
Accounting System ◽  
Political Commitment ◽  
Government Accounting ◽  
Government Sector ◽  
Accrual Basis ◽  
The Government

Accrual-based accounting system is a modern accounting system that is widely applied in developed countries. While Indonesia has been using an accrual-based accounting system in the private sector for a long time. however, for the government sector, before 2010 Indonesia still used cash basis and cash toward accrual basis. But after the issuance of PP 71 of 2010 all government sectors are required to use an accrual basis to prepare their financial statements. The application of the accrual basis is expected to be able to improve the performance of government units. This improvement will be demonstrated by the better opinion obtained on financial statements, both LKPP and LKKL. And the improved opinion obtained will increase public confidence in the government regarding the use of funds that have been obtained from them. Therefore, for the implementation of accrual basis accounting to be fully implemented, several requirements are needed, including: (1) Improvements that must be made to an adequate accounting system and accounting technology, including a reliable internal control system; (2) The availability of competent accountants as adequate HR requirements; (3) Appropriate strategies are used for applying the accrual basis; (4) political commitment; and (5) communicating the purpose of applying this basis. Keywords: government accounting standard, accrual based accounting

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 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 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

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 Pemahaman Sistem Akuntansi Pemerintah Untuk Meningkatkan Pertanggungjawaban Keuangan Instansi

2017 ◽  
Vol 1 (1) ◽  
pp. 127-142
Author(s):  
Ratna Anggraini ◽  
Nuramalia Hasanah ◽  
Susi Indriani ◽  
M. Yasser Arafat ◽  
Marsellisa Nindito
Keyword(s):  
Financial Statements ◽  
Accounting System ◽  
State University ◽  
Government Regulations ◽  
The Public ◽  
Financial Accountability ◽  
Government Accounting ◽  
Regulatory Changes ◽  
Institutional Accountability ◽  
The Government

The public demand for public transparency causes government accounting to be important. The greater the funds managed by the government the greater the demand for financial accountability as a form of financial transparency in government. The purpose of community service is firstly to understand the understanding of UNJ's financial department employees for the government accounting system, secondly to ensure the socialization of regulatory changes in the financial accountability of the institution is well understood by the finance staff, the third is to find solutions to the limited human resources that understand Accounting system of the financial section in the process of preparing financial statements.Participants  attendes  this training as many as 26 people, namely the representatives of the Central Finance Staff and Faculty of the State University of Jakarta, the results of the implementation of an understanding of the new government regulations on the preparation of financial statements and increasing the skills of participants in government financial accountability. Kewords: Government Accounting System, Institutional Accountability

scholarly journals PEMAKNAAN PENERAPAN AKUNTANSI BASIS AKRUAL

AJAR ◽  
2020 ◽  
Vol 3 (01) ◽  
pp. 48-67
Author(s):  
Yanni Yanni ◽  
Fransiskus Randa ◽  
Yakobus K Bangun
Keyword(s):  
Financial Management ◽  
Local Governments ◽  
Accounting Standards ◽  
Financial Statements ◽  
Accounting System ◽  
Government Regulations ◽  
Government Accounting ◽  
The North ◽  
Interpretive Approach ◽  
The Government

This study is a qualitative study of the application of the accrual-based Government accounting system to the Government of North Toraja Regency. The purpose of this study is to interpret the application of accrual-based Government Accounting Standards (SAP) to the Government of North Toraja Regency. Data in this study were collected through observation, documentation, and interviews with five informants directly related to the implementation of accrual-based Governent Accoutning Standards (SAP). The data that has been collectted is then analyzed and interpreted by qualitative methods using an interpretive approach. The results showed that the application of accrual-based Government Accounting Standards (SAP) in the North Toraja Regency Government was a reflection of a formality. This is supported by the existence of government regulations that require all local governments including the North Toraja Regency Government to implement accrual-based Government Accoutning Standards. The complexity of the financial statements is a major factor in the resistance attitude of the North Toraja Regency financial management in the accrual-based Government Standard implementation. Meanwhile, in terms of organizational culture, the North Toraja Regency Government is required to apply accrual-based Government Accounting Standards

scholarly journals ANALISIS PENCATATAN DAN PELAPORAN ASET TETAP PADA PEMERINTAH KABUPATEN KEPULAUAN SANGIHE TAHUN 2011 (STUDI KASUS PADA DINAS PPKAD SELAKU SKPKD)

2013 ◽  
Vol 2 (1) ◽  
pp. 42
Author(s):  
Deasy Anastasia Mogi ◽  
Jenny Morasa
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Government Regulation ◽  
Accounting Standards ◽  
Financial Statements ◽  
Fiscal Year ◽  
Accounting System ◽  
Government Accounting ◽  
Fixed Assets ◽  
The Government

Local governments are reguired to make accountability reports that use accounting system that is set by the central government in the form of law – laws and regulations that are binding on all Government local government. Therefore, each Regional Financial Management Unit  ( SKPKD )  must prepare its financial statements based on the government regulation number 24 of the Minister of home affairs Number 59 year 2007, which is an amandement to Permendagri N0. 13 year 2006 on guidelines financial Management.The research was conducted in Sangihe regency, which in this study, analyzed fixed asset Recording and Reporting on Local Government in this case the Departement of finance and revenue management as a Regional Asset SKPKD for fiscal year 2011.The purpose of this study is to analyzed the suitability of the recording and reporting of fixed assets in Sangihe regency government especially the Departement of revenue in the finance and asset management areas as SKPKD to financial statements in  financial report balance Sangihe islanda District government with government regulation No. 24 year 2005 on standards government accounting and No. 13 year 2006 on Regional Financial Management Guidelslines.The study uses a descriptive research design in the form of case studies. Type of data used is quantitative data that figures-figures in the Balance sheet. The author uses the method library research, field surveys, and documentation required for data collection.The results showed that, Sangihe regency government has done the recording and reporting of fixed assets with good, though not fully in accordance with government  Regulation No. 24 year 2005 regarding the Regulation of the minister and the government accounting standards of 2007 because the 2011 financial statements opinion gets no opinion  ( Disclaimer Opinion)  by CPC caused by asset accounting. However, the financial statements have been prepared in time to be used for the users as decision makers and as refence for the preparation of financial statements with fiscal year 2012 and in accordance with government accounting standards.

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 ANALISIS RELEVANSI PENERAPAN AKUNTANSI DANA PADA AKUNTANSI PEMERINTAH INDONESIA

2019 ◽  
Vol 3 (2) ◽  
pp. 1-6
Author(s):  
Hari Sugiyanto
Keyword(s):  
United States ◽  
Financial Statements ◽  
The United States ◽  
Accounting System ◽  
Literature Study ◽  
Non Profit ◽  
Indonesian Government ◽  
Government Accounting ◽  
Fund Accounting ◽  
Rule Out

The Indonesian government has applied the accrual basis in preparing its financial statements. However, it is possible to implement fund accounting. In the PP Conceptual Framework Number 71 Year 2010 it is stated that the Indonesian government can apply fund accounting for control purposes. Fund Accounting is an accounting system that is often used by non-profit organizations and public sector institutions, including government. The system is a method of recording and displaying entities in accounting such as assets and liabilities which are grouped according to their respective uses.This study aims to determine the relevance of the application of fund accounting in Indonesia and conduct a literature study on fund accounting practices in the United States government.Although the Indonesian government has applied accrual-based accounting, it does not rule out the possibility that fund accounting will be applied. Of course the authorized entity needs to draw up relevant regulations so that the accounting of funds is relevant to the implementation of accrual-based government accounting.

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