SIMULASI PENGARUH TRANSAKSI ANTAR ENTITAS DALAM LAPORAN KEUANGAN PEMERINTAH PUSAT

INFO ARTHA ◽  
2017 ◽  
Vol 5 ◽  
pp. 1-16
Author(s):  
Imam Subroto
Keyword(s):  
Central Government ◽  
Financial Statements ◽  
Accounting System ◽  
Government Institutions

The Report of Budget Realization, The Report of Operational, Statement of Changes in Equity and Balance are the outputs of Accrual-based Institute Accounting System which are used by working units of Ministries/Central Government Institutions started in 2015. Transactions among entities resembles a balancing factor to make the Central Government Financial Statements so that the equity is not decreased or even minus. 

scholarly journals Pengaruh Penerapan Standar Akuntansi Pemerintahan (Sap) Berbasis Akrual Dan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Gunung Kidul

2018 ◽  
Vol 26 (2) ◽  
pp. 113-130
Author(s):  
Kurnia Rahmah ◽  
Zulkifli Zulkifli
Keyword(s):  
Empirical Study ◽  
Sampling Method ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting System ◽  
Accounting Standard ◽  
Purposive Sampling ◽  
Government Institutions ◽  
Government Accounting

This research aims to analyze the effect of application of government accounting standard and the effect of region’s financial accounting system on the quality of regency financial statements GunungKidul regency (empirical study at government institutions in GunungKidul regency DIY). There are 36 respondents in this research uses purposive sampling method. SPSS 17.0 is used to analyze hypotheses in this research. Based on the result of this research are application of accrual basis government accounting standard influence positively, but not significant on quality of regency financial statements GunungKidul regency, and region’s financial accounting system influence positively, but not significant on quality of regency financial statements Gunung Kidul regency.

scholarly journals Rekonsiliasi Data Keuangan dan Karakterisasi Satuan Kerja dengan Teknik Data Mining

2016 ◽  
Vol 1 (3) ◽  
pp. 49-68
Author(s):  
Dedy Elisa Limbong
Keyword(s):  
Data Mining ◽  
Central Government ◽  
Financial Statements ◽  
Tax Revenue ◽  
Accounting System ◽  
Work Unit ◽  
Data Mining Techniques ◽  
Classification Technique ◽  
Work Units ◽  
The Government

Preparation of Financial Statements of the Central Government is the responsibility of the government. The preparation of the report should be preceded by a reconciliation of financial data between the State General Treasurer (BUN) by KPPN with Work Unit. BPK findings on unmatches as results of reconciliation is a proof that there are still unmatched transactions recorded in the accounting system of  BUN and work units's. Direktorat Jenderal Perbendaharaan can reduce the possibility of unmatch records by performing supervision activities focused on work units that have been characterized. Data mining techniques can be used for characterization by utilizing a database on Sistem Perbendaharan dan Anggaran Negara (SPAN). This research use classification technique by setting two class that are SELISIH and OK. This research uses twenty attributes from work unit obtained through data mining techniques and the result shows work units with high number of SP2D and PNBP records (non-tax revenue) are work units tended to be unmatch work unit. Abstrak Penyusunan Laporan Keuangan Pemerintah Pusat merupakan tanggung jawab pemerintah. Penyusunan laporan tersebut harus didahului oleh proses rekonsiliasi data keuangan antara Bendahara Umum Negara (BUN) melalui KPPN dengan satuan kerja. Temuan BPK atas selisih hasil rekonsiliasi menjadi bukti bahwa masih terdapat selisih pencatatan akuntansi pada sistem BUN dan satuan kerja. Direktorat Jenderal Perbendaharaan (KPPN) dapat menekan kemungkinan terjadinya selisih rekonsiliasi dengan melakukan kegiatan supervisi yang terfokus pada satker-satker yang telah dikarakterisasi. Teknik data mining dapat digunakan untuk melakukan karakterisasi tersebut dengan memanfaatkan database pada Sistem Perbendaharaan Anggaran dan Negara (SPAN). Teknik data mining dilakukan dengan metode klasifikasi dengan menetapkan dua kelas yaitu kelas SELISIH dan OK. Penelitian ini menggunakan dua puluh atribut satuan kerja di mana melalui teknik data mining di mana hasil data mining menunjukkan bahwa satker dengan atribut Jumlah Surat Perintah Pencairan Dana (SP2D) dan Realisasi Penerimaan Negara Bukan Pajak (PNBP) yang tinggi merupakan satker yang cenderung selisih hasil rekonsiliasinya.

scholarly journals Implementation of the Cash Revenue System: A Case Study in the Local Government Task Forces’ Units of North Sumatera Province, Indonesia

2014 ◽  
Vol 6 (2) ◽  
pp. 96-108
Author(s):  
Iskandar Muda ◽  
Muhammad Safri Lubis .
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Financial Management ◽  
Central Government ◽  
Financial Statements ◽  
Basic Program ◽  
Accounting System ◽  
New Paradigm ◽  
Implementation Framework ◽  
The Government

Based on the central government regulations; No. 32/2004 and No. 33/2004, a reform in governance and public sector activities has been suggested as well a new paradigm shaped in the development and management of the local financial system. The earlier adoption of the government regulation (PP) No. 58/2005 had been enhanced with the issuing of the Ministry of Home Affairs’ Regulation (Permendagri) No. 59/2007 which lays out comprehensive guidelines for the implementation of the administrative and financial accounting subject. In this Permendagri’s No. 59/2007 guidelines of financial management, by definition, the accounting system is used as a series of procedures ranging from the process of data collection, recording, summarizing, up to financial reporting responsibilities in the budget implementation framework. The model data structure is designed to give a high degree of accuracy and a higher relevance in the development of the accounting information system, without being distracted by the application code changes. The descriptive analysis adopted in this study uses both tools of the visual basic program and database of Microsoft SQL designs. The programming part is to present the results of the local government’s manual finance report into several generated computerized systems. In preparing the financial statements, it is deemed sufficient to create one format followed by the transaction journal which automatically posts directly the generated processing and financial reports. These courses will greatly assist in the preparation of the financial statements. By having such reliable information technology support, the financial governance rules contained in Permendagri are able to ensure the effectiveness of the internal control systems’ design.

scholarly journals ANTECEDENTS AND CONSEQUENCES OF SUCCESSFUL IMPLEMENTATION OF ACCRUAL BASED GOVERNMENT ACCOUNTING SYSTEM IN CENTRAL GOVERNMENT

2022 ◽  
Vol 9 (12) ◽  
pp. 146-172
Author(s):  
Amrizal ◽  
Hamilah ◽  
Afiifun Marjaana
Keyword(s):  
Information Technology ◽  
Central Government ◽  
Financial Statements ◽  
Successful Implementation ◽  
Accounting System ◽  
Technology Support ◽  
Government Accounting ◽  
Study Results ◽  
Information Technology Support

This research aims to test the influence of Human Resources Competency, Leadership Commitment, Information Technology Support, Internal Control over Financial Reporting on the Quality of Financial Statements of Ministries and Non-Ministries Government Indonesia, with intervening variables Implementation of Accrual-based Government Accounting Standards (Empirical Studies on Ministries and Non-Ministries Government Indonesia). The population in this study was Fifty-Three Ministries and Non-Ministries Government Indonesia, which obtained a fair opinion without exception on examining financial statements by the Indonesian Audit Board for five years, from 2015 to 2019. Sampling techniques using the purposive sampling method as many as 212 questionnaires are disseminated to 53 Ministries and Non-Ministries Government Indonesia who obtained fair opinion without exception by Indonesian Audit Board. The model used in this research is SEM Analyst using LISREL 8.8 application. The study results showed the Leadership Commitment had a positive but insignificant effect on the Implementation of accrual-based and Information Technology Support has a positive but insignificant impact on the Quality of Financial Statements of Ministries and institutions. Leadership is competency needed for communication between leaders in delivering accrual information and an Accounting system that does not provide automatic accrual adjustment.  The researchers expected that the central government could create an Accounting system that automatically identifies accrual data and cuts off accrual transactions.

scholarly journals PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN (SAP) BERBASIS AKRUAL DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN GUNUNG KIDUL

2018 ◽  
Vol 26 (2) ◽  
pp. 113-130
Author(s):  
Kurnia Rahmah ◽  
Zulkifli Zulkifli
Keyword(s):  
Empirical Study ◽  
Sampling Method ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting System ◽  
Accounting Standard ◽  
Purposive Sampling ◽  
Government Institutions ◽  
Government Accounting

This research aims to analyze the effect of application of government accounting standard and the effect of region’s financial accounting system on the quality of regency financial statements GunungKidul regency (empirical study at government institutions in GunungKidul regency DIY). There are 36 respondents in this research uses purposive sampling method. SPSS 17.0 is used to analyze hypotheses in this research. Based on the result of this research are application of accrual basis government accounting standard influence positively, but not significant on quality of regency financial statements GunungKidul regency, and region’s financial accounting system influence positively, but not significant on quality of regency financial statements Gunung Kidul regency.

Why Do Firms Write Off Their Goodwill? A Comparison of Different Accounting Systems

2015 ◽  
pp. 23-40 ◽  
Author(s):  
Francesco Avallone ◽  
Claudia Gabbioneta ◽  
Paola Ramassa ◽  
Marco Sorrentino
Keyword(s):  
Good Deal ◽  
Financial Statements ◽  
Cash Flows ◽  
Accounting System ◽  
Anglo Saxon ◽  
Accounting Systems ◽  
Ifrs Adoption ◽  
The Future

Increased comparability of financial statements across adopting countries is one of the main objectives of IFRS adoption. The level of achievement of this objective, however, is still debatable. While some studies have documented that crosscountry comparability of financial statements has increased after IFRS adoption, other studies have found that comparability has actually decreased since 2005. We contribute to this debate by studying whether the motivations for goodwill writeoff are the same or vary across countries with different accounting systems. Although a good deal of research has investigated the motivations for goodwill writeoff, our study is the first to analyze whether these motivations vary across countries with different accounting systems. We find that firms that expect low cash flows in the future are more likely to report goodwill write-offs if they are located in countries with an Anglo-Saxon accounting system than if they are located in countries with a Continental accounting system. These results suggest that IFRS are "interpreted" differently in different countries and that harmonization of financial statements has not been fully achieved yet.

Comparison of the perception of overt and covert options in IPSAS financial statements by intergovernmental organizations

Tékhne ◽  
2018 ◽  
Vol 16 (1) ◽  
pp. 28-39
Author(s):  
Berit Adam
Keyword(s):  
Public Sector ◽  
European Commission ◽  
Accounting Standards ◽  
Financial Statements ◽  
Criminal Court ◽  
Intergovernmental Organizations ◽  
Accounting System ◽  
Accrual Accounting ◽  
Public Sector Accounting ◽  
Primary Reference

AbstractSince 2012, the European Commission has embarked on the ambitious project to harmonize public sector accounting rules on all levels of government within Europe, mainly to improve the quality as well as the comparability of financial data. Although International Public Sector Accounting Standards were deemed not to be suitable for a simple take-over because of various reasons, they nevertheless shall function as a primary reference point for developing European Public Sector Accounting Standards. A total of 21 out of 28 central governments have already reformed their accounting standards to accrual accounting, and some of them have also relied on IPSAS in this exercise. Apart from governments, various international and supranational governmental organizations have also since the end of the 2000’s been reforming their accounting system to accrual accounting, and have in the same way relied on existing IPSAS. This paper explores accounting practices found in ten intergovernmental organizations (Commonwealth Secretariat, Council of Europe, European Commission, IAEA, INTERPOL, ITER, NAPMA, OECD, International Criminal Court, WFP) whose statements are prepared in compliance with IPSAS. It analyzes how overt and covert options contained in IPSAS with relevance to the activities of intergovernmental organizations are exercised and evaluates in which areas of accounting material differences in accounting practices can be found, which may hinder the comparability of financial statements prepared on the basis of IPSAS.

scholarly journals PENGARUH SISTEM PENGENDALIAN INTERN DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Novtania Mokoginta ◽  
Linda Lambey ◽  
Winston Pontoh
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting System ◽  
System Quality ◽  
Internal Control System

Application of Internal Control System and Regional Financial Accounting System in management of local government financial statements is a very important thing. This financial statements of local governments must meet the following characteristics : relevant, reliable, comparable, and understandable.  The purpose this study to examine the influence of the Internal Control System,Regional Financial Accounting System on the quality of goverment financial statements. The population in this study are all working in BPKAD Bolaang Mongondow Utara.  The sample in this study is the staff / employees of the financial part of the respondents were 30 respondents. The samples were selected by using a purposive samplingmethod. Data was collected by distributing questionnaires to the respondents directly concerned. Technical analysis of the data used is multiple regression with SPSS 22. The result showed that : the Internal Control System has a significant effect on the quality of government financial statements and the Regional Financial Accounting System has a positive significant effect on the quality of goverment financial statements.Keywords : Internal Control system, Regional finsncisl accaounting system, quality of goverment financial statements.

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