scholarly journals ANALISIS PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL DALAM PENYAJIAN LAPORAN KEUANGAN DINAS LINGKUNGAN HIDUP KOTA SAMARINDA TAHUN 2017

DEDIKASI ◽  
2020 ◽  
Vol 21 (1) ◽  
pp. 112
Author(s):  
Dwi Joko Prabowo, Elfreda Aplonia Lau, dan Umi Kulsum
Keyword(s):  
Government Regulation ◽  
Balance Sheet ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Report ◽  
City Environment ◽  
Government Accounting ◽  
Analysis Technique ◽  
Environment Agency ◽  
The City

The goal of the study to determine and analyze the presentation of : balance sheet, budget realization report, operational report, equity change report and notes on Samarinda City Environment Department's 2017 financial report and analyzing its compliance with Accrual Based Government Accounting Standards based on PP No.71 of 2010. Data collection techniques used in this study were interviews, documentation and observation. The analysis technique used is this study is comparative descriptive and presentation according to Jean D. Champion. The results of the study show that: First, the Balance Sheet presented at the Samarinda City Environment Agency is in the category of very in accordance with PP Number 71 Year 2010. Second, the Budget Realization Report presented at the Samarinda City Environmental Service is in the category very much in accordance with PP Number 71 of 2010. The third Operational Reports presented at the Samarinda City Environmental Agency are categorized according to Government Regulation Number 71 of 2010. Fourth, the Equity Change Report presented at the Samarinda City Environmental Office falls into the category of Government Regulation No. 71 Fifth, 2010. Presentation of posts presented in the Notes to the Financial Statements at the City of Samarinda Environmental Office is in the category of very in accordance with  Government Accounting Standards based on PP No.71 of 2010.

scholarly journals Analisis Penerapan Standar Akuntansi Pemerintah Berbasis Akrual Pada Peraturan Pemerintah No. 71 Tahun 2010 dalam Penyajian Laporan Keuangan Sekretariat UAPPA/B-W Kementrian Pertanian Provinsi Nusa Tenggara Barat

2017 ◽  
Vol 4 (2) ◽  
Author(s):  
Rofika Asmiputri ◽  
Ahmad Waluya Jati
Keyword(s):  
Data Analysis ◽  
Government Regulation ◽  
Balance Sheet ◽  
Accounting Standards ◽  
Financial Statements ◽  
Government Accounting ◽  
Accounting Unit ◽  
Using Data

This research aims to analyze the suitability of applying the accrual-based accounting standards(Government Regulation No. 71 year 2010) with the presentation of the financial statements theaccounting Unit of the Auxiliary Budget Users/Merchandise area (UAPPA/B-W) Ministry TheAgricultural Province Of NTB. This study describes the application of Accrual Based on SAP PPNo. 71 Year 2010 using data from the results of the interviews, the balance sheet, the reportrealization of budget, income and Expenditure Information Accrual and notes to financial statements, other reports that support the theme of the research, and the information contained in thewebsite BPTP NTB. Technique of data analysis that is done is by reviewing the policies andprocedures as well as the components of the preparation of the financial statements and identifyfactors that support and hinder the implementation of SAP-based Akual. The results of thisresearch show that the presentation of the financial statements the accounting Unit of the Auxiliary Budget Users/Merchandise area (UAPPA/BW) of the Ministry of Agriculture of the province ofNusa Tenggara Barat were in accordance with the rules contained in the regulations GovernmentNo. 71 the year 2010 about Accrual-based Government accounting standards.Keyword : Acrual-based,PP No 71,UAPPA/BW

scholarly journals IMPLEMENTASI SAK SYARIAH DALAM LAPORAN KEUANGAN KOPERASI PENGKREDITAN RAKYAT SYARIAH (KPRS)

2020 ◽  
Vol 11 (2) ◽  
pp. 123-132
Author(s):  
Nimatul Ula ◽  
Nawirah Nawirah
Keyword(s):  
Qualitative Research ◽  
Balance Sheet ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Online Data ◽  
Financial Reports ◽  
Financial Report ◽  
Financial Position

The purpose of this study is to determine the suitability of the presentation of the An-Nahl Pandaan KPRS financial statements to Syaria FAS. This research uses descriptive qualitative research in which the purpose is to describe and illustrate the application of Sharia Financial Accounting Standards in terms of the financial statements prepared by KPRS An-Nahl Pandaan. The techniques used in data collection are through observation, interviews, documentation, and online data search techniques. The results of the analysis and discussion of this study indicate that most of the financial statement presentations in KPRS An-Nahl are in accordance with Sharia FAS even though only the entity only reports the financial position (Balance Sheet). From the An-Nahl KPRS financial report that looks very prominent the discrepancy is that An-Nahl KPRS does not make the six other financial report components listed in the Sharia FAS because the KPRS An-Nahl management itself does not yet understand how to prepare financial reports in accordance with applicable standards.

scholarly journals ANALISIS ATAS REVIU LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN MINAHASA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Ryane B.T. Manampiring ◽  
Jantje J. Tinangon ◽  
Dhullo Affandi
Keyword(s):  
Internal Control ◽  
Accounting Standards ◽  
Financial Statements ◽  
Fiscal Year ◽  
Regional Government ◽  
Financial Report ◽  
Regional Autonomy ◽  
Government Accounting ◽  
Internal Control System ◽  
Implementation Guidelines

Regional autonomy is an effort of regional empowerment in making regional decisions more freely and is responsible for managing the resources owned. The Regional Head has an obligation to account for the use of local budgets to the DPRD and the general public. The accountability report is a Financial Report prepared by the Regional Government. Before the report is given to the regional head of LKPD, it should be reviewed by the inspectorate to obtain sufficient confidence whether the financial statements have been prepared in accordance with government accounting standards and have been presented in accordance with the appropriate internal control system. The reviews consist of planning, and reporting. Based on the results of this study, the implementation of review of LKPD by Inspectorate of Fiscal Year 2015 and 2016 in Minahasa District has not been in accordance with the Implementation Guidelines of the Revision as stipulated in the Regulation of the Minister of Home Affairs Number 4 Year 2008 on Guidance of Implementation of LKPD Review. This is due to the absence of adequate review planning in the SPI assessment, and the implementation of reviews that are not in accordance with the schedule.Keyword :  Review Inspektorat, Government Financial Report (LKPD)

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 THE EFFECT OF GOVERNMENT ACCOUNTING STANDARDS BASED ON AKRUAL, USING INFORMATION TECHNOLOGY, INTERNAL GOVERNMENT CONTROL SYSTEM AND ORGANIZATION COMMITMENT TO QUALITY OF CENTRAL GOVERNMENT FINANCIAL REPORT

2018 ◽  
Vol 1 (2) ◽  
pp. 203
Author(s):  
Januarti Tiurmaida
Keyword(s):  
Information Technology ◽  
Control System ◽  
Internal Control ◽  
Central Government ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Report ◽  
Government Accounting ◽  
Internal Control System

The purpose of this study is to determine the effect of the implementation of Accounting Standards Based on Accrual Government, Utilization of Information Technology, Government Internal Control System, and Organizational Commitment to the quality of Central Government Financial Report. Central Government Financial Report is an accountability report on budget execution by Ministry / Institution. The population of research is conducted on the Ministry / Institution, with data acquisition by distributing questionnaires to the compilers of financial statements. The use of method in this research is quantitative with causal relation which is research to know influence between one independent variable (Accrual Based Government Accounting Standards, Information Technology, Government Internal Control System and Organizational Commitment) to dependent variable (Quality of Central Government Financial Report). The results of the study prove that all independent variables positively affect the quality of the Central Government Financial Statements.

scholarly journals INFLUENT OF FINANCIAL CAPITAL ON ITS RENTABILITY AT COOPERATIVE OWN BY THE EMPLOYEE OF THE CITY OF SUKABUMI (KPRI-PKS)

2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Nani Pujiastuti
Keyword(s):  
Correlation Analysis ◽  
Balance Sheet ◽  
Field Research ◽  
Secondary Data ◽  
Literature Survey ◽  
Financial Capital ◽  
Net Income ◽  
Financial Report ◽  
Analysis Technique ◽  
The City

The study is carried out to understand the problems on the financial capital, its rentability, and the influent of rentability on the financial capital at the Cooperative Own by the Employee of the City of Sukabumi (KPRI-PKS). The method used in this study is a descriptive associative. This methode is used to provide solution to the question on casual’s relation or influence of two variables. Correlation analysis technique, determination and regression is used. The data used in this study is the secondary data which was gathered from the financial report balance sheet and from the calculation net income (SHU) report. For collection of the data in this study is done through field research and literature survey. The study indicates, that the financial capital of KPRI-PKS from 2009-2013 is increased annually. The highest financial capital is reached in 2011 with total financial capital of IRD 757.982.120 and the lowest is in 2013 with the financial capital of IDR 368.134.591. The value of their capital rentability is fluctuated, but the trend is declining. The rentability value in 2009 could reach 15.70% and the lowest is in 2011 which is only 6.75%. It is clearly showed the during 2009 to 2011 the rentability is drop significantly due to the increase of financial capital percentage compare to the increase of SHU percentage. While between 2012 and 2013 rentability of the financial capital is smaller and the percentage of SHU increased. Based on this study, the financial capital do positively influence the rentability up to 61% and the rest of 39% is influenced by other factors which are not included in this study.

scholarly journals EVALUASI PENYAJIAN LAPORAN KEUANGAN DINAS PEKERJAAN UMUM KOTA BITUNG BERDASARKAN PENERAPAN PERATURAN PEMERINTAH NO. 71 TAHUN 2010

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Frenly Rombebunga ◽  
David P. E. Saerang ◽  
Novi Swandari Budiarso
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
Study Data ◽  
Public Works ◽  
Accounting Standard ◽  
Financial Reports ◽  
Financial Report ◽  
Governmental Accounting ◽  
Government Accounting ◽  
Analysis Technique

The purpose of this study is to determine whether the presentation of financial reports Municipal Public Works Bitung has been in accordance with Governmental Accounting Standard PP. 71 Year 2010. Type of research conducted is a case study. Data were obtained by interview, observation and documentation. The data taken is the history and development of agencies, agency goals, organizational structure of agencies, geographic conditions and boundaries, vision and mission of the institution, as well as Financial Reports Public Works Department of Bitung City. The analysis technique used is descriptive explorative analysis technique. The steps used in this study is to collect the required data, and then compare the financial report of Bitung City Public Works Department with the financial statements in accordance with the presentation of financial statements based on Governmental Accounting Standard PP. 71 Year 2010. The results showed that the Public Works Department of Bitung City has applied Standa r Accounting Government PP. 71 Year 2010, although not yet optimal, because there are some points that are still incomplete in financial reporting such as Balance Over Change Budget Report (SAL). From twenty-three paragraphs regulating the financial report of Bitung City Public Works Department there are twenty paragas that have been in accordance with Governmental Accounting Standard PP. 71 of 2010. Three paragraphs that have not been applied are included in the Budget Breakdown of More Budget Changes (SAL) report.Keywords: Government Accounting Standards, Department of Public Works, Financial Statements

scholarly journals Evaluasi Penyajian Akuntansi Zakat Sebagai Sumber Pendapatan Asli Daerah (PAD) pada Baitul Mal Aceh

2019 ◽  
Vol 1 (2) ◽  
Author(s):  
Cut Nila Kusumawati
Keyword(s):  
Reporting System ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Report ◽  
Local Finance ◽  
Local Revenue ◽  
Government Accounting

Baitul Mal Aceh presents two different financial statements each year, which are the financial statements of SFAS No. 109 and financial statements according to Government Accounting Standards (SAP). This indicates a problem in the mechanism of disbursement and distribution of zakat funds that have been incorporated into the Original Revenue because it must follow the rules of local finance and equated with other local revenue. As for the financial report Baitul Mal Aceh as a whole has implemented a reporting system in accordance with Statement of Financial Accounting Standards No.109. However, there are still some unsuitable items, such as no amil funds, non-halal funds, no separation of non-existent funds and no reports of changes in assets under management. This should be a serious concern because with the presentation of the correct financial statements, the muzakki belief in the image of Baitul Mal Aceh will be built so as to increase the accumulation of zakat funds.

scholarly journals Pengaruh Implementasi Standar Akuntansi Pemerintahan dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan

TRIKONOMIKA ◽  
2013 ◽  
Vol 12 (2) ◽  
pp. 201
Author(s):  
Rukmi Juwita
Keyword(s):  
Information System ◽  
Financial Reporting ◽  
Accounting Information ◽  
Accounting Standards ◽  
Financial Statements ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Government Accounting ◽  
The City

The purpose of this study to determine and analyze (1) influence the implementation of government accounting standards and implementation of accounting information system partially on the quality of financial reporting in areas of the city/county in the province of West Java (2) influence the implementation of government accounting standards and implementation of accounting information systems simultaneously on the quality of financial reporting in the area of the city/county in the province of west Java. The results showed that the Pearson correlation test results to variable implementation of government accounting standards and implementation of accounting information systems have a very strong relationship / linked to the quality of financial statements. Results of regresion testing simultaneously with the partial F test and t-test, showed that the implementation of government accounting standards and implementation of accounting information system significantly affect the quality of financial statements.

LAPORAN KEUANGAN SEBAGAI BENTUK TRANSPARANSI PENGELOLAAN ANGGARAN IPDN KAMPUS KALIMANTAN BARAT

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Wawan Suwanda ◽  
Dety Pratiwi
Keyword(s):  
Government Regulation ◽  
Central Government ◽  
Balance Sheet ◽  
Fiscal Year ◽  
Budget Management ◽  
Financial Reports ◽  
Financial Report ◽  
West Kalimantan ◽  
First Semester ◽  
Government Accounting

Budget User Proxy / Property User Proxy must compile and submit a Financial Report which includes Budget Realization Report, Balance Sheet, Operational report, report on changes in equity and Notes to Financial Statements in the context of preparing the Central Government Financial Report (LKPP). IPDN Finance Report West Kalimantan Campus The first semester of 2017 is a report covering all financial aspects managed by IPDN West Kalimantan Campus originating from APBN. Financial Reports of the IPDN Satker in West Kalimantan Semester I of the 2017 Fiscal Year have been prepared and presented in accordance with Government Regulation Number 71 of 2010 concerning Government Accounting Standards (SAP). The purpose of this study is to see how far the form of transparency conducted by IPDN West Kalimantan Campus in conducting budget management presented in the form of Financial Report.Keywords: Financial Report, Transparency and Budget.

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