scholarly journals ANALISIS PENCATATAN DAN PELAPORAN BELANJA LANGSUNG PADA BADAN PELAKASANA PENYULUHAN DAN KETAHANAN PANGAN KOTA MANADO

2016 ◽  
Vol 11 (2) ◽  
Author(s):  
Cheny Walangitan ◽  
Jenny Morasa ◽  
Meily Kalalo
Keyword(s):  
Food Security ◽  
Local Governments ◽  
Government Regulation ◽  
Accounting Standards ◽  
Monthly Report ◽  
Government Accounting ◽  
Work Units ◽  
Regional Work ◽  
Direct Expenditure ◽  
Descriptive Method

Work Units (SKPD) is part of the local governments that perform the task of government and public services, either directly or indirectly. To carry out their tasks and functions, the local work unit is allocated funds (budget). Therefore iu, also called the head SKPD budget (PA). Research Object is the Implementing Agency and the Food Security Extension Manado City is a regional work units (SKPD) is located in the district Mapanget. The purpose of this study was to analyze the recording and reporting of direct expenditure. The method used in this research is descriptive method that aims to understand and describe the data obtained in the form of records and expense reports. Research results in the recording of the Implementing Agency and the Food Security Extension Manado City in accordance with Government Regulation No. 71 of 2010. The monthly report treasurer in the format and description are in accordance with Government Regulation No. 71 of 2010 on government accounting standards. Keywords: Recording, Reporting, Direct Spending

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

scholarly journals KEBERHASILAN IMPLEMENTASI PERATURAN PEMERINTAH NOMOR 71 TAHUN 2010 TENTANG STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL

GANEC SWARA ◽  
2020 ◽  
Vol 14 (1) ◽  
pp. 406
Author(s):  
MUHAMMAD RAMLI ◽  
OKKY AFRIWAN ◽  
BUDIARTO BUDIARTO
Keyword(s):  
Human Resources ◽  
Significant Relationship ◽  
Local Governments ◽  
Quantitative Research ◽  
Government Regulation ◽  
Accounting Standards ◽  
City Government ◽  
Successful Implementation ◽  
Government Accounting ◽  
And Training

This study aims to determine the factors that play a role in the successful implementation of Government Regulation Number 71 of 2010 concerning Accrual Based Government Accounting Standards. This type of research is a quantitative research with a regression analysis method to the factors of regulation, HR, commitment, supporting tools, and relevant training which are thought to influence the successful implementation of Government Regulation No.71 of 2010 concerning Accrual Based Government Accounting Standards. The research population is the regional financial manager in 33 Regional Apparatus Organizations/Regional Apparatus Work Units within the Mataram City Government, namely the Head of the OPD/SKPD and/or Financial Administration Officials, Treasurers and Planning Staff. The research sample is selected by using the purposive sampling method with 91 respondents out of 99 respondents who are given questionnaires. The results showed that partially the quality of human resources and training have a significant relationship, while regulations, commitments, and supporting instruments do not have a significant relationship to the success of the local government in implementing PP71/2010. And based on simultaneous analysis shows that there is an influence of the relationship between regulations, human resources, commitments, supporting tools, and training on the success of local governments in the implementation of PP71/2010.

scholarly journals ANALISIS PELAKSANAAN SISTEM AKUNTANSI PENGELUARAN KAS BELANJA MODAL DAN BELANJA PEGAWAI PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA BITUNG

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Gracella Claudia Rondonuwu ◽  
Jenny Morasa ◽  
Heince R. N. Wokas
Keyword(s):  
Capital Expenditure ◽  
Accounting Standards ◽  
Capital Expenditures ◽  
Accounting System ◽  
Management Agency ◽  
Government Accounting ◽  
Technical Errors ◽  
The Government ◽  
Descriptive Method ◽  
Personnel Expenditure

            Capital expenditure and personnel expenditure is one aspect that influences the government in planning the program and influential in decision making. Therefore, accounting for capital expenditures and personnel expenditures is a resource component deemed critical to meeting accountability requirements in accordance with the provisions. This study aims to determine whether the implementation of cash accounting system of capital expenditure and personnel expenditure at the Local Tax and Retribution Management Agency of Bitung City has been in accordance with applicable rules. The analytical method used is descriptive method. The result showed that the implementation of cash accounting system of capital expenditure and personnel expenditure at the Local Tax and Retribution Management Agency of Bitung City has been in accordance with the applicable Regulation of the Minister of the Interior Number 64 of 2013 regarding the Implementation of Accrual Based Government Accounting Standards. However, there are still technical errors that occur constraints in the implementation.Keywords: Cash Expenditures, Capital Expenditures, Personnel Expenditures

scholarly journals TINJAUAN IMPLEMENTASI AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL DI INDONESIA

AdBispreneur ◽  
2018 ◽  
Vol 2 (3) ◽  
pp. 217
Author(s):  
Suryanto .
Keyword(s):  
Financial Management ◽  
Government Regulation ◽  
Management Practices ◽  
Accounting Standards ◽  
Accounting System ◽  
Literature Study ◽  
Indonesian Government ◽  
Government Accounting ◽  
Accrual Basis ◽  
The Government

ABSTRACTThe purpose of this study to determine the management of state finances in Indonesia associated with the government accounting system used. This research is a type of research of literature study using a qualitative approach. The data were obtained from various sources of reference, such as journals, expert statements, and media references. The results show that the Indonesian government in its accounting system is still based on Government Regulation No. 24 of 2005 which is the cash base toward accrual (cash toward accrual). However, Due to the growing demands of the community and the encouragement of international institutions to apply the accrual basis, the Indonesian government continues to improve its accounting system. It encouraged the government in 2010 through the Government Accounting Standards Committee to issue accrual based government accounting standards established through Government Regulation No. 71 of 2010 on Government Accounting Standards superseding Government Regulation No. 24 of 2005. The Government of Indonesia has implemented reforms in the field of accounting with the necessity setting up accrual basis accounting. The use of an accrual basis is one of the characteristics of modern financial management practices in the public sector that aims to provide more transparent information. But in reality, the application of accrual-based accounting system is still a lot of constraints on the human resources sector. Keywords : Accrual basis, cash basis, government accounting system  ABSTRAKTujuan penelitian ini untuk mengetahui pengelolaan keuangan negara di Indonesia terkait dengan sistem akuntansi pemerintahan yang digunakan. Penelitian ini merupakan jenis penelitian studi literatur dengan menggunakan pendekatan kualitatif. Data diperoleh dari berbagai sumber referensi baik jurnal, pernyataan para ahli, maupun referensi dari media. Hasil penelitian menunjukkan bahwa pemerintah Indonesia dalam sistem akuntansinya masih berdasarkan Peraturan Pemerintah Nomor 24 Tahun 2005 yaitu basis kas menuju akrual (cash toward accrual). Namun, Karena adanya tuntutan dari masyarakat yang semakin kuat dan adanya dorongan dari lembaga-lembaga internasional untuk menerapkan basis akrual, maka pemerintah Indonesia terus berupaya memperbaiki sistem akuntansinya. Hal tersebut mendorong pemerintah pada tahun 2010, melalui Komite Standar Akuntansi Pemerintahan menerbitkan standar akuntansi pemerintahan berbasis akrual yang ditetapkan melalui Peraturan Pemerintah Nomor 71 tahun 2010 tentang Standar Akuntansi Pemerintahan menggantikan Peraturan Pemerintah Nomor 24 tahun 2005. Pemerintah Indonesia telah melaksanakan reformasi di bidang akuntansi dengan keharusan menerapan akuntansi berbasis akrual. Penggunaan basis akrual merupakan salah satu ciri dari praktik manajemen keuangan modern di sektor publik yang bertujuan untuk memberikan informasi yang lebih transparan. Namun kenyataannya penerapan sistem akuntansi berbasis akrual tersebut masih banyak kendala pada sektor sumber daya manusianya. Kata kunci :  Basis akrual, basis kas, sistem akuntansi pemerintahan

scholarly journals Effect of Organizational Commitment, Competence and Good Governance on Employees Performance and Quality Asset Management

2017 ◽  
Vol 8 (1) ◽  
pp. 17
Author(s):  
Hendra Gunawan ◽  
Murdifin Haming ◽  
Junaiddin Zakaria ◽  
Asdar Djamareng
Keyword(s):  
Organizational Commitment ◽  
Asset Management ◽  
Local Governments ◽  
Good Governance ◽  
Employee Performance ◽  
Mediating Role ◽  
Work Units ◽  
Regional Work

<p>This research aims to examine and analyze the influence of organizational commitment, competence and governance to employee performance and quality asset management at the regional Work Units (SKPD) of The Makassar city government. This research is an explanatory research,  by observing cross-section a on the 203 civil servants who work in the 64 Regional Work Units (SKPD SKPD) Government of Makassar, using total sampling as sampling technique. Analysis of Structural Equation Model (SEM) through Analysis of Moment Structures (AMOS) Ver. 18 is used as a data analysis tool.  </p>Hypothesis testing results provide evidence that organizational commitment, competence and good governance has a positive and significant effect on employee performance. Organizational commitments have a negative and significant effect on the quality of asset management. The different results shown on the competence, good governance and employee performance are positive and significant effect on the Quality asset management for local Governments. Organizational commitment and competence indirectly significant effect on the quality asset management for local Governments: The mediating role of employee performance. On the other mediator variable testing, good governance indirectly has a significant effect on the quality of asset management: The mediating role of employee performance.

scholarly journals Pengaruh Penerapan Standar Akuntansi Pemerintah dan Kualitas Aparatur terhadap Laporan Keuangan pada kantor Camat Pamatang Silima Kuta Kab. Simalungun

2021 ◽  
Vol 6 (1) ◽  
pp. 58-66
Author(s):  
Mohd. Idris Dalimunthe
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Accounting Standards ◽  
Primary Data ◽  
Government Officials ◽  
Financial Reports ◽  
District Office ◽  
Government Accounting ◽  
Data Source

This study aims to determine partially and simultaneously the effect of the adoption of government accounting standards (X1) and the quality of the local government apparatus (X2) on local government financial reports (Y). The type of research used is associative. The population in this study were all employees in the Pamatang Silima sub-district office, Simalungun Regency, as many as 70 people. The sample of this study is employees who meet the criteria of 32 employees. Types of data used in this study are primary data. The data source used in this study is primary data. The technique used by the author to collect the data needed in research is a questionnaire. This study uses multiple linear analysis techniques using SPSS Version 21. The results show that partially government accounting standards (X1) have a significant effect on local government financial reports, the quality of local government apparatus (X2) influences and not significantly on local government financial reports . And simultaneously government accounting standards and the quality of local government officials affect the financial statements of local governments.

scholarly journals Analisis Implementasi Standar Akuntansi Pemerintahan Berbasis Akrual Pada Pemerintah Kabupaten Bolaang Mongondow Utara

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Kasman Dollah ◽  
David P E Saerang ◽  
Hendrik Manossoh
Keyword(s):  
Local Government ◽  
Government Regulation ◽  
Accounting Standards ◽  
Fiscal Year ◽  
Fixed Asset ◽  
Study Approach ◽  
Government Accounting ◽  
Data Validity ◽  
Accrual Basis ◽  
The Government

Abstract. The issuance of Government Regulation (PP) No.71 in 2010 about Government Accounting Standards and Regulation of the Minister of Home Affairs (Permendagri) No.64 in 2013 regarding application of accrual basis government accounting standards in local government, requires that each local government to be able to implement the slowest starting from fiscal year 2015. This study is aimed to analyze the obstacles faced and the efforts to overcome the obstacles encountered in the implementation of the Government Accounting Standards (SAP) Accrual Basis in the Government Kabupaten Bolaang Mongondow Utara. The method used in this study is a qualitative research method with case study approach. Data collection techniques were observation, indepth interviews, and documentation. Data was analyzed by data reduction, data presentation and drawing conclusions. Method of triangulation was employed to check data validity. This study found that there are 4 (four) factors as the obstacles in the implementation of accrual basis SAP in resources, dispositions/ attitudes, fixed asset accounting and accounting obligations. Based on the existing constraints, Kabupatan Bolaang Mongondow Utara government has made efforts to overcome them. However, the efforts still have not overcome the obstacles faced primarily related to fixed asset accounting. Key Words: Accrual Basis, Constraints, Effort Abstrak. Diterbitkannya Peraturan Pemerintah (PP) No.71 Tahun 2010 tentang Standar Akuntansi Pemerintahan (SAP) dan Peraturan Menteri Dalam Negeri (Permendagri) No.64 Tahun 2013 tentang penerapan SAP berbasis akrual pada pemerintah daerah, mewajibkan setiap pemerintah daerah untuk dapat melaksanakannya paling lambat mulai tahun anggaran 2015. Penelitian ini bertujuan untuk menganalisis kendala yang dihadapi dan upaya untuk mengatasi kendala yang dihadapi dalam implementasi SAP Berbasis Akrual pada pemerintah Kabupaten Bolaang Mongondow Utara. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian kualitatif dengan pendekatan studi kasus. Teknik pengumpulan data menggunakan observasi, wawancara mendalam, dan dokumentasi. Analisis data menggunakan reduksi data, penyajian data dan penarikan kesimpulan. Teknik memeriksa validitas data menggunakan metode triangulasi. Hasil penelitian menunjukkan bahwa terdapat 4 (empat) faktor yang menjadi kendala dalam implementasi SAP Berbasis Akrual yaitu sumber daya, disposisi/sikap, akuntansi aset tetap dan akuntansi kewajiban. Dari kendala yang ada, pemerintah Kabupatan Bolaang Mongondow Utara telah melakukan upaya-upaya untuk mengatasinya. Tetapi upaya yang dilakukan masih belum bisa mengatasi kendala yang dihadapi terutama yang berkaitan dengan akuntansi aset tetap.Kata Kunci : Basis Akrual, Kendala, Upaya

scholarly journals IPTEKS PERATURAN PEMERINTAH NO.71 TAHUN 2010 TENTANG AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL PADA BADAN PENANGGULANGAN BENCANA DAERAH PROVINSI SULAWESI UTARA

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Trianti K. A. Pinatik ◽  
Leonardo Tumanduk ◽  
Novi Swandari Budiarso
Keyword(s):  
Disaster Management ◽  
Government Regulation ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Descriptive Research ◽  
Government Accounting ◽  
North Sulawesi ◽  
Effective Performance ◽  
Accrual Basis ◽  
The Government

Organization of Prov. Regional Disaster Management Agency North Sulawesi Moves in the Field of Disaster Management Operations Centers which need to implement Government Regulation No. 71 of 2010 on accrual bases to provide information from financial records and facilitate more effective performance. In accounting there are two records of the first cash basis and accrual basis. Accrual Basis is the basis for facilitating performance measurement, in regulating clearer and more understandable. This study uses descriptive research methods that aim to explain the circumstances, events or everything related to programs that can be explained in words or numbers. The application of Government Regulation No. 71 of 2010 concerning accrual basis is certainly in accordance with what has been implemented by the Law that has been implemented by the government, Government Accounting Standards, Financial Accounting Standards. Accrual basis application needs financial statements, so that problems can be found or what things are not in accordance with the activities of either budgeting or calculation of budgeting.Keywords: Accrual Basis, Government Accounting, Government Accounting Standards, Financial Accounting Standards, Descriptive Methods.

scholarly journals Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Pengungkapan Sukarela Laporan Keuangan Pemerintah Daerah

2019 ◽  
Vol 1 (3) ◽  
pp. 959-976
Author(s):  
Weni Januar Liza ◽  
Fefri Indra Arza
Keyword(s):  
Local Government ◽  
Voluntary Disclosure ◽  
Local Governments ◽  
Financial Statements ◽  
Regional Government ◽  
Financial Independence ◽  
Financial Reports ◽  
Work Units ◽  
Regional Work ◽  
Regional Wealth

This study aims to analyze the factors that influence the voluntary disclosure of local government financial reports. Voluntary disclosure of financial statements is measured using the number of voluntary disclosure items found in financial statements, while the independent variables used in the study are the size of regional government, age of local government, number of regional work units, level of dependency, regional financial independence, regional wealth, opinion audit and profitability ratio. The sample of this study used a total sampling method, in order to obtain a sample size of 57 reports of financial security of local governments in West Sumatra from 2015-2017. The analytical tool used is multiple linear regression. The results of the study show an average voluntary disclosure of financial statements of 7 items. This research shows that the size of the regional government, the age of the regional government, the number of regional work units, the level of dependency, regional financial independence, regional wealth, audit opinion, and profitability ratio are not proven to have an effect on voluntary disclosure of regional financial statements

scholarly journals PENERAPAN AKUNTANSI PENYUSUTAN ASET TETAP BERDASARKAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAH NOMOR 07 PADA DINAS PEKERJAAN UMUM PROVINSI SUAWESI UTARA

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Sahril Rumbaru ◽  
Inggriani Elim ◽  
Meyli Y. B. Kalalo
Keyword(s):  
Financial Management ◽  
Government Regulation ◽  
Accounting Standards ◽  
Public Works ◽  
Fiscal Year ◽  
Fixed Asset ◽  
The Public ◽  
Government Accounting ◽  
North Sulawesi

Statement of Government Accounting Standards (PSAP) 07 is the accounting standard for property, plant and equipment including recognition, determination of carrying amount, accounting treatment of revaluation and impairment of carrying value of property and equipment. This study aims to determine the suitability of the application of accounting depreciation of fixed asset based on PSAP 07 at the Public Works Department of North Sulawesi Province. The data used is the report of depreciation in fiscal year 2016. The method used is descriptive analysis method. The results of the research indicate that the Public Works Agency in the application of fixed asset depreciation, the determination of depreciation value, the useful life of the asset, the use of depreciation method and the determination of the book value of the asset is in accordance with PSAP 07, however in the implementation of recording into reporting depreciation of fixed assets, has not implemented it independently but is done by the Regional Financial Management and Asset Board (BPKAD) of North Sulawesi Province somehow it is not in accordance with the assumption of entity independence in Government Regulation Number 71 of 2010 on Government Accounting Standards. It is expected that the Public Works Department of North Sulawesi Province may apply accounting for depreciation in accordance into applicable regulations.Keywords : PSAP 07, Depreciation of Fixed Asset, Implementation of Depreciation

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