PERLAKUAN AKUNTANSI ATAS KONSTRUKSI DALAM PENGERJAAN PADA LAPORAN KEUANGAN PEMERINTAH DAERAH PADA KABUPATEN MINAHASA

This study aimed to assess and provide feedback on the accounting treatment of Construction in Progress which is within the financial statements of Local Government. The analysis method used in this research is to use descriptive analysis method to describes the results of the analysis of the accounting treatment conducted by local government to account Construction in progress. Construction in progress are fixed assets that are in the process of development. The work includes the construction in the land, equipment and machinery, buildings and buildings, roads, irrigation and networks, and other fixed assets that the process of acquisition and / or construction requires a certain period of time and has not been completed. Listing of construction in progress in Minahasa regency government is done by making an adjustment to the journal reported assets unfinished for later recorded under construction in progress. In the process of recording still no records of advances in the development of an asset. There are some problems that can be encountered by the relevant local government recognition of a construction in progress. Recognition of construction in progress are important things that need to follow the guidelines in the Government Accounting Standards. Above special cases should be given special treatment and separate accounting policies in recognition of Construction in progress.

Download Full-text

Calculation of depreciation Fixed Assets based on Government Accounting Standards and their impact on Financial Statements

Point of View Research Accounting and Auditing ◽

10.47090/povraa.v1i3.34 ◽

2020 ◽

Vol 1 (3) ◽

pp. 43-48

Author(s):

Indayani B

Keyword(s):

Descriptive Analysis ◽

Accounting Standards ◽

Financial Statements ◽

Analysis Method ◽

Fixed Asset ◽

Government Accounting ◽

Straight Line ◽

Fixed Assets ◽

Qualitative Descriptive ◽

The Government

This study aims to determine the calculation of depreciation of fixed assets based on Government Accounting Standards for Financial Statements. The calculation used is the calculation of depreciation of fixed assets at the Regional Financial and Asset Agency in Majene Regency. The data analysis method used is a qualitative descriptive analysis method through data triangulation. The results showed that the depreciation method used by the government was determined using the straight-line method. This method is considered the simplest method. Besides there must be data about the depreciated value, to calculate the depreciation must determine the useful life of each fixed asset. Reducing depreciation in Majene Regency's Regional Financial and Asset Agency (BKAD) for fixed assets in accordance with Government Accounting Standards. Calculating depreciation of fixed assets is very important and very influential on financial statements

Download Full-text

ANALISIS PENERAPAN PSAP NO. 07 TENTANG AKUNTANSI ASET TETAP PADA KANTOR BADAN DIKLAT PEMERINTAH PROVINSI SULAWESI UTARA

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.12.2.17385.2017 ◽

2017 ◽

Vol 12 (2) ◽

Author(s):

Fresly Kornelius Engka ◽

Jantje J. Tinangon ◽

Heince R. N. Wokas

Keyword(s):

Descriptive Analysis ◽

Accounting Standards ◽

Financial Statements ◽

Reliable Information ◽

Analysis Method ◽

Fixed Asset ◽

Government Accounting ◽

Fixed Assets ◽

Classification Recognition

Statement of Government Accounting Standards (PSAP) 07 is the standard for the accounting of fixed assets include the recognition, the determination of the carrying value, the accounting treatment of the revaluation and impairment of the carrying (carrying value) of fixed assets. Fixed assets have a very important role and should be managed well in order to produce reliable information in the financial statements. This study aims to determine the suitability of adoption of a PSAP 07 on fixed asset accounting in the Kantor Badan DIKLAT Provinsi Sulawesi Utara. The method used is descriptive analysis method. The results showed Badan DIKLAT in the application of accounting of fixed assets, namely the classification, recognition, measurement / assessment, depreciation record, expenses after the acquisition, termination and release, as well as the disclosure is in accordance with the PSAP 07, but is need to know, Badan DIKLAT use SIMDA application to record the depreciation fixed asset.Keywords : Aplication, Analysis, PSAP 07, Fixed Asset

Download Full-text

ANALISIS PENERAPAN PSAP NO. 07 TENTANG AKUNTANSI ASET TETAP PADA BALAI PENYANTUNAN LANJUT USIA “SENJA CERAH”

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.11.3.13134.2016 ◽

2016 ◽

Vol 11 (3) ◽

Author(s):

Novita Melina Kumesan ◽

Lintje Kalangi ◽

Robert Lambey

Keyword(s):

Descriptive Analysis ◽

Accounting Standards ◽

Financial Statements ◽

Analysis Method ◽

Fixed Asset ◽

Financial Position ◽

Government Accounting ◽

Fixed Assets ◽

Do So

Statement of Government Accounting Standards (PSAP) 07 is the standard for the accounting of fixed assets include the recognition, the determination of the carrying value, the accounting treatment of the revaluation and impairment of the carrying (carrying value) of fixed assets. Fixed assets have a very important role and should be managed well in order to produce reliable information in the financial statements. This study aims to determine the suitability of adoption of a PSAP 07 on fixed asset accounting in the Balai Penyantunan Lanjut Usia (BPLU) “Senja Cerah”. The data used is the statement of financial position, the card inventory items, journal transactions, and notes to the financial statements. The method used is descriptive analysis method. The results showed BPLU “Senja Cerah” in the application of accounting of fixed assets, namely the classification, recognition, measurement / assessment, expenses after the acquisition, termination and release, as well as the disclosure is in accordance with the PSAP 07, but BPLU “Senja Cerah” does not record depreciation of fixed assets owned so the treatment of depreciation of fixed assets is not in accordance with the PSAP 07. BPLU “Senja Cerah” are expected to do so that the carrying value of depreciation of fixed assets truth. Keywords :PSAP 07, Fixed Assets

Download Full-text

GOOD GOVERNANCE DAN KUALITAS LAPORAN KEUANGAN PEMERINTAH: SUATU KAJIAN DI PEMERINTAH DAERAH PROVINSI JAMBI

EKONOMIS Journal of Economics and Business ◽

10.33087/ekonomis.v2i1.41 ◽

2018 ◽

Vol 2 (1) ◽

pp. 175

Author(s):

Masnun Masnun

Keyword(s):

Local Government ◽

Good Governance ◽

Descriptive Analysis ◽

Accounting Standards ◽

Financial Statements ◽

Analysis Method ◽

Financial Report ◽

Government Accounting ◽

Research Analysis

Good governance is essential and inseparable for every entity today. Good governance becomes one of the foundations in decision making for stakeholders to assess the performance of government both at the central and in the region. This study uses descriptive analysis method to see whether the implementation of good governance can be assessed in terms of quality of local government financial statements that have been audited by BPK and what is the cause of the lack of good governance of government finance. The analysis uses opinion data issued by the auditor on the Jambi Province government financial report and the results of the previous research analysis. Based on the analysis concluded that good governance can be assessed by looking at the quality of local government financial statements (LKPD) as measured from the auditor's opinion. While the lack of good governance of local government finances due to the low quality of human resources in local government and the application of government accounting standards that have not been maximized.Key words : Good governance, Local government financial statements

Download Full-text

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

ACCOUNTABILITY ◽

10.32400/ja.2342.2.1.2013.42-49 ◽

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.

Download Full-text

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 ◽

10.29264/jakt.v14i1.1007 ◽

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.

Download Full-text

Pengaruh Proses Reviu Terhadap Kualitas Laporan Keuangan Pemerintah Daerah

Jurnal Akuntansi dan Keuangan ◽

10.23960/jak.v23i1.89 ◽

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

Download Full-text

Faktor-Faktor Yang Mempengaruhi Penerapan Standar Akuntansi Pemerintah Pada Pemerintah Kota Baubau

Liquidity ◽

10.32546/lq.v3i1.99 ◽

2018 ◽

Vol 3 (1) ◽

pp. 11-18

Author(s):

Khayatun Nufus

Keyword(s):

Local Government ◽

Financial Reporting ◽

Accounting Standards ◽

Financial Statements ◽

Government Performance ◽

Regional Autonomy ◽

Government Accounting ◽

Accounting Principles ◽

The Government

The Government Accounting Standards (SAP) is the accounting principles used for financial reporting and Government Performance. Regional autonomy encourage governments to make regulation in the management and reporting financial statements. The necessity and demands transparency of financial performance provides an overview of importance of local government accounting standards to be applied so that there will be uniformity in the assessment of local government performance. This paper presents the results that the quality of human resources, and political simultaneously significant effect on the implementation of SAP in the Baubau Municipality.

Download Full-text

PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH DI PROVINSI SULAWESI UTARA

ACCOUNTABILITY ◽

10.32400/ja.2356.2.1.2013.192-198 ◽

2013 ◽

Vol 2 (1) ◽

pp. 192

Author(s):

Cristofer Sumiok ◽

Winston Pontoh

Keyword(s):

Local Government ◽

Audit Quality ◽

Financial Statements ◽

F Test ◽

Internal Auditors ◽

Government Accounting ◽

Education Experience ◽

North Sulawesi ◽

Financial Governance ◽

The Government

In presenting a good financial governance, the Local Government must be able to present the financial statements in accordance with the local government Permendagri 13 of 2006 and the Government Accounting Standards ( SAP ) . To obtain these results certainly not out of the factors that support the implementation of the financial statements as rules / regulat ions, education, experience, commitment to employees, and supporting tools that support the creation of the ability of the involved parties in the preparation of the financial statements of Local Government.The purpose of this research aim to know the influence of competence and independence with quality audit regional inspectorate officers as financial control in the province of North Sulawesi.The Data was collected by survey with questionnaire contain list of question that have to fill by internal auditors in inspectorate as respondent. Technique data analyzing to the test the hypothesis by multiple linear regression using SPSS Ver 19.0.The result by using F-test shows that competence ( X1 ) and independence ( X2) on the test result indicate that the variabel F competence ( X1 ) and independence ( X2 ) has significant correlation with audit quality regional inspectorate officers in the province of north Sulawesi. the result of F test shows that Fhit = 6,016 and Ftab with confidence level 95% df1 ( 2 ) and df2 ( 46 ) is 2,81 at level significance 0,002 < α: 5% ( 0,05) it means Ha could accepted the result of t test show that pnly competence variables that has influence with audit quality in regional inspectorate officers in the province of northSulawesi. t hit, shows 3,864 > t2,014 at level significance 0,000 < 0,05 Independence variable shows thit 0,986 < ttabtab2,014 at level significance 0,329 > 0,05 it means that independent variable didn’t influence with audit quality regional inspectorate officer in the province of north Sulawesi.Key Words : competence, independence

Download Full-text

FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN AKUNTANSI AKRUAL PADA PEMERINTAH KOTA PONTIANAK

Jurnal Akuntansi Indonesia ◽

10.30659/jai.6.2.157-166 ◽

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.

Download Full-text