scholarly journals ANALISIS PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH KOTA MANADO TAHUN 2015

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Andi Lombar Dini ◽  
Harijanto Sabijono ◽  
Natalia Gerungai
Keyword(s):  
Municipal Government ◽  
Financial Statements ◽  
City Government ◽  
Audit Opinion ◽  
Financial Report ◽  
The Public ◽  
Government Accounting ◽  
North Sulawesi ◽  
State Audit ◽  
The Government

The government has the power to collect people's income and use it to finance these activities in order to provide services to the public. Governments should be responsible for such activities in a transparent manner, in accountability to make a financial report where the financial statements will be assessed by the BPK to be given an audit opinion. On Wednesday 22 June 2016, the manado city government represented by the mayor of Manado received LHP (Laporan Hasil Pemeriksaan) from the State Audit Agency Republic of Indonesia (BPK-RI) representative of North Sulawesi on the financial statements of Manado city government in 2015. However, from several studies, there are still some reports that have not fully disclosed the information that should be disclosed in the financial statements. This research method using qualitative method. The results of this study found the disclosure level of financial statements of Manado city government in 2015 was 52.94%, it explains that the financial statements of Manado municipal government have not fulfilled all the disclosure items in PP N0.71 Year 2010 on Government Accounting Standards.Keywords : Disclosure, Opinion, Public

scholarly journals IPTEKS STANDAR AKUNTANSI PEMERINTAH PADA ASET TETAP BPKP PERWAKILAN PROVINSI SULAWESI UTARA

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Ridel Fendri Selah ◽  
Ventje Ilat
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Fixed Asset ◽  
Financial Report ◽  
Government Accounting ◽  
The North ◽  
North Sulawesi ◽  
Fixed Assets ◽  
The Difference ◽  
The Government

The North Sulawesi BPKP financial report is a report made to account for the performance results as a government agency.  Government Accounting Standards are principles and rules that are made as a basis for making financial statements for the government. Fixed assets are one component of assets reported in financial statements that are used for more than one year. For this reason, reporting must be correct and accordance with applicable accounting standards. The purpose of this study is to analyze the suitability between Government Accounting Standards and reporting of Fixed Assets in the North Sulawesi BPKP. The method used is the analysis of the fixed asset report of North Sulawesi BPKP with Government Accounting Standards.  The results of his research in Asset reporting are in accordance with the applicable Standards, only the difference in completeness is that there is a fixed asset account that has not been included in the 2017 report. In the future only enter an account that does not exist for the completeness of the fixed assets account if there is already an asset.Keywords : Government Accounting Standard, Financial Report, Fixed Asset

scholarly journals IPTEKS BANTUAN SOSIAL BERDASARKAN STANDAR AKUNTANSI PEMERINTAHAN DI KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Yustanti A. Radjak ◽  
Oliviana Kojo ◽  
Dian Ardhina Lacoro ◽  
Jenny Morasa
Keyword(s):  
Central Government ◽  
Social Assistance ◽  
Accounting Standards ◽  
Financial Statements ◽  
Regional Government ◽  
Regional Office ◽  
Government Accounting ◽  
North Sulawesi ◽  
The Government

Social assistance is the provision of assistance in the form of money or goods provided from the Central Government to the Regional Government or central institutions in the region. The expenditure / burden of social assistance in the Regional Office of the Ministry of Religion of North Sulawesi Province is in accordance with Government Accounting Standards (GAS). for procedures for social assistance that have been going well, can be seen from the procedures stipulated in the proposal until the disbursement of funds or goods. Presentation of financial statements using accrual methods makes it easier for the government to produce accurate government financial reports.Keywords: Government Accounting Standards, Social Assistance

scholarly journals IPTEKS PELAPORAN PERSEDIAAN PADA PUPRD SULUT

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Reyfando Bilgery Mangarey ◽  
Gabriela Nikita Mose ◽  
Lintje Kalangi
Keyword(s):  
Spatial Planning ◽  
Government Regulation ◽  
Public Works ◽  
Analysis Method ◽  
Accounting Standard ◽  
Government Regulations ◽  
The Public ◽  
Government Accounting ◽  
North Sulawesi ◽  
The Government

Government Regulation No. 71 of 2010 concerning Government Accounting Standards in recording inventory can realize the performance performed by government agencies, especially in the presentation of inventory reporting. The purpose of this study was to determine the government accounting standard policies in reporting inventory at the Office of Public Works and Regional Spatial Planning of North Sulawesi Province according to Government Regulation Nomber. 71 of 2010 based on PSAP 05 concerning Inventory Accounting and the method used in this research is the service inventory reporting analysis method Public Works and Regional Spatial Planning of North Sulawesi Province with the technique of science and technology collecting inventory data and conducting analysis. The results of this study indicate that inventory reports at the Public Works Agency and Regional Spatial Planning of North Sulawesi Province are stated to be in accordance with government accounting standards.Keywords: Policies, government regulations, Inventory Reporting

scholarly journals ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KOTA SUKABUMI

2020 ◽  
Vol 3 (2) ◽  
pp. 204-2015
Author(s):  
Lala Novikasari ◽  
Zulkarnain Zulkarnain
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Capital Expenditure ◽  
City Government ◽  
Regional Government ◽  
Government Officials ◽  
Audit Opinion ◽  
The Public ◽  
Transfer Income ◽  
The Government

Performance measurement is very important in evaluating the performance of local government officials or organizations in their efforts to provide services to the public. This study soughts to provide an overview of the financial performance of the Sukabumi City Government as a region that has won the Unqualified Audit Opinion from the BPK-RI in five consecutive years. The research was conducted using a descriptive quantitative approach. Regional financial ratios were used to measure the financial performance in question. Based on the results of the analysis and discussion, it was found that the Sukabumi City Government was quite capable of financing development or operations in the government by self-financing; PAD has always increased from year to year; Others Legal PAD has the highest contribution in contributing to overall PAD revenue; the level of dependence of the Sukabumi City Government on the source of transfer income on average was in the "MEDIUM" category; the achievement of the annual target of the Sukabumi City Government's PAD has been very effective; and the capital expenditure ratio in the Sukabumi City Government was still low below the average capital expenditure ratio in the regional government.

scholarly journals UPAYA PENERAPAN AKRUAL DAN PEROLEHAN OPINI WTP DI KOTA PEKALONGAN DARI KACAMATA KURT LEWIN

2018 ◽  
Vol 19 (4) ◽  
pp. 516-536
Author(s):  
Riza Muttaqin ◽  
Ali Djamhuri ◽  
Yeney Widya Prihatiningtias
Keyword(s):  
Organizational Change ◽  
Public Sector ◽  
Change Theory ◽  
Financial Statements ◽  
City Government ◽  
Organizational Changes ◽  
Accrual Accounting ◽  
Audit Opinion ◽  
Kurt Lewin ◽  
The Government

The aim of this research is to reveal and describe the organizational change occured on Pekalongan City Government in implementing public sector accrual accounting and attaining unqualified audit opinion as perceived from the aspects of readiness and strategy implementation by the government based on movement stages following to Lewin’s Organizational Change Theory (1951). The results showed that the change from cash to accrual accounting as well as strategy to achieve unqualified audit opinion is a form of pressure and a process that is deliberately done in order to increase the accountability of the financial statements to be usable for decision-making. The goverment officials have shown resistance and negative impressions to implement of accrual accounting and strategy to achieve unqualified audit opinion. Preparations to implement accrual accounting and strategy to achieve unqualified audit opinion are expected to minimize the attitude of resistance so that the organizational changes can be successful. Preparations to implement of accrual accounting and  the strategy to achieve unqualified audit opinion are conducted by issuing Perwal. No. 34 and No. 35 2014, establishing SIMDA and SIMBADA, managing asset, defining a target in its RPJM, following up the BPK’s recommendation, and maintaining common commitment as public sector institution.

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

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

scholarly journals ANALISIS PERLAKUAN DAN PELAPORAN AKUNTANSI BARANG MILIK NEGARA PADA KANTOR WILLAYAH KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Muamar Albar ◽  
Jenny Morasa ◽  
Stanly Kho Walandouw
Keyword(s):  
Accounting Standard ◽  
The Public ◽  
Government Accounting ◽  
North Sulawesi ◽  
Fixed Assets ◽  
Representative Office ◽  
Qualitative Descriptive ◽  
The Government ◽  
Keywords Treatment ◽  
Descriptive Method

State-Owned Country (BMN/D) is an important element in the government’s performance especially in providing servant to the public, central or local government, which must manage the BMN/D in order to be useful for the government and society. BMN/D’s Management is a process in manage pre-existing wealth or obtained from APBN/D expenses or other legal result that can be used in government and society’s activities. The classification BMN consists of, inventory, land, equipment and machine, buildings and construction, roads, irrigation and networks, construction in progress, and other fixed assets. The government has implemented procurement of good’s which is financed from (APBN). This study is aims to determine the accounting treatment and reporting for state-owned country (BMN) at the Regional representative Office of the Ministry of Religious Affairs in North Sulawesi Province. The research used descriptive method which aims that each data collected is analyzed, then drawn a conclusion and this type of research is qualitative descriptive. The results of this study is accounting treatment of state-owned country at  the Regional representative Office of the Ministry of Religious Affairs in North Sulawesi Province has been based on accrual and  the office’s reporting already in accordance with SAP (Government Accounting Standard) technical bulletin number 15.Keywords: Treatment, Accounting Reporting, BMN

scholarly journals EVALUASI PENERAPAN PRINSIP AKUNTANSI SUBSTANSI MENGUNGGULI BENTUK FORMAL PADA STANDAR AKUNTANSI PEMERINTAH OLEH BPK PERWAKILAN PROVINSI SULAWESI UTARA TERHADAP PEMERIKSAAN LAPORAN KEUANGAN PEMERINTAH DAERAH

2015 ◽  
Vol 6 (2) ◽  
Author(s):  
Maruli Harry Siregar ◽  
Grace B. Nangoi ◽  
Lintje Kalangi
Keyword(s):  
Qualitative Method ◽  
Common Ground ◽  
Accounting Standards ◽  
Financial Statements ◽  
Professional Judgment ◽  
Local Government Finance ◽  
Government Accounting ◽  
North Sulawesi ◽  
Accounting Principles ◽  
The Government

This study used a qualitative method of ethnography aimed Evaluation Accounting Principles Substance Over Form Formal perform On Government Accounting Standards By BPK Representative Province of North Sulawesi on Auditing of Local Government Finance Statement. Data collected by interviews and observations of key informants comprising five LKPD team leader. The results showed that the examiner shows sometimes there are variations in interpreting the six cases of substance over form in government accounting standards in the auditing of financial statements of the government. The lack of common ground in the assessment of the examiner, showed that in accounting principles-based approach to standard setting which assumes that the professional judgment by the examiner is uniform on each examination is a very difficult thing to do. It can affect the implementation of the tasks inspectors in carrying out the examination of financial statements of the government.

scholarly journals IPTEKS AKUNTANSI BERBASIS AKRUAL PADA DINAS TENAGA KERJA DAN TRANSMIGRASI PROVINSI SULAWESI UTARA

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Marre Ika Dalipang ◽  
Grisela Vivi Apita ◽  
Karlina Naibaho ◽  
Hendrik Manossoh
Keyword(s):  
Information Systems ◽  
Accounting Standards ◽  
Financial Statements ◽  
Government Information ◽  
Government Organization ◽  
Government Accounting ◽  
North Sulawesi ◽  
The Government

Dinas Tenaga Kerja Dan Transmigrasi Province of Sulawesi Utara (North Sulawesi Disnakertrans) is a government organization established based on the Presidential Regulation Number. 18 of 2015 which discusses the Ministry of Manpower, Ministry of Manpower and Transmigration has the task of regulating government affairs in the field of labor and to assist the President's work in regulating government. The Ministry of Manpower and Transmigration as a government organization that uses accrual-based Government Information Systems as regulated in Peraturan Pemerintah No. 71 of 2010 contains accounting standards used by the government that regulate the financial statements of an institution. Financial statements are a description of the performance of an agency. This study aims to raise about the problems that exist in the application of accrual-based government accounting systems.Keywords : Accrual based government Information Systems

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

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