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 ANALISIS BELANJA MODAL DAN BELANJA PEGAWAI TERHADAP PENINGKATAN EKONOMI SEKTOR JASA (STUDI KASUS KOTA MANADO 2007-2013

2019 ◽  
Vol 17 (2) ◽  
Author(s):  
Rio Stevanus Mamesah ◽  
Een Walewangko ◽  
George Kawung
Keyword(s):  
Service Sector ◽  
Capital Expenditure ◽  
Least Square ◽  
Capital Expenditures ◽  
Role Of Government ◽  
Ordinary Least Square ◽  
Services Sector ◽  
The North ◽  
The Government ◽  
Personnel Expenditure

ABSTRACT Pembangunan ekonomi di daerah saat ini sudah semakin terbuka lebar dengan lahirnya kebijakan-kebijakan pemerintah yang lebih berpihak ke daerah dalam konteks otonomi daerah, tapi bukan hanya dituntut untuk bisa berotonomi secara kewenangan pemerintah daerah juga dituntut untuk bisa berotonomi dalam hal keuangan untuk itu perencanaan yang matang perlu dilakukan. Komponen belanja investasi/belanja langsung pemerintah dalam bentuk belanja modal dan belanja pegawai merupakan salah satu penggenjot roda perekonomian. Manado sebagai ibukota Sulawesi Utara (Sulut) merupakan kota yang mengandalkan sector jasa guna mendongkrat perekonomiannya. Dalam penelitian ini digunakan alat analisis  Ordinary Least Square (OLS) untuk mengetahui seberapa besar pengaruh belanja modal dan belanja pegawai terhadap peningkatan ekonomi sector jasa. Dari hasil pengujian didapati angka R square sebesar 73,0 yang artinya pengaruh belanja modal dan belanja pegawai terhadap pertumbuhan ekonomi sector jasa adalah 73 persen sedangkan sisanya sebesar 27 persen dipengaruhi oleh variable lain yang ada di luar penelitian.Hal ini menunjukan bahwa peran pemerintah melalui komponen pengeluarannya sangat berpengaruh terhadap peningkatan sector jasa yang merupakan salah satu sector unggulan,untuk itu perhatian serius melalui perencanaan dan pengalokasian belanja perlu untuk diberi perhatian lebih dari pemerintah. Kata kunci : Belanja Modal, Belanja Pegawai, Otonomi, Sektor Jasa   Abstract Economic development in the region is now more wide open with the birth of government policies that favor to the region in the context of regional autonomy, but not only required to be autonomous as local authorities are also required to be autonomous in financial terms for the careful planning necessary. Investment expenditure component / direct government spending in the form of capital expenditures and personnel expenditures is one Boost the economy. As the North Sulawesi capital of Manado (Sulawesi) is a city that relies on the services sector in order to mendongkrat economy. This study used an analytical tool Ordinary Least Square (OLS) to determine how much influence capital expenditure and personnel expenditure towards economic improvement services sector. From the test results found to figures R square of 73.0, which means the effect of capital expenditure and personnel expenditure to economic growth service sector is 73 per cent while the remaining 27 percent influenced by other variables that are outside penelitian.Hal shows that the role of government through component spending is very influential on the increase in the services sector is one of the seed sector, to the serious attention through planning and allocation of expenditure need to be given more attention from the government.   Keywords: capital expenditures, personnel expenditures, Autonomy, Service Sector

scholarly journals Analisis Faktor-Faktor yang Memengaruhi Penerapan Standar Akuntansi Pemerintah pada Kantor Wilayah Kementerian Hukum dan HAM Sumatera Selatan

2020 ◽  
Vol 1 (1) ◽  
pp. 11-22
Author(s):  
Eriza Khosakiyah ◽  
Vhika Meiriasari ◽  
Andini Utari Putri
Keyword(s):  
Human Rights ◽  
Human Resources ◽  
Political Process ◽  
Accounting Standards ◽  
Accounting System ◽  
Accounting Systems ◽  
Political Processes ◽  
Government Accounting ◽  
The Government

This study aims to investigate the influence of the quality of human resources, government accounting system, and political process on the application of government accounting standards at the Ministry of Law and Human Rights of South Sumatra. The population was all 152 employees at the Ministry of Law and Human Rights. Data were collected through questionnaires to 40 respondents and analysed using multiple linear regression on SPSS V25. The results prove that partially the quality of human resources and the government accounting system affects the application of government accounting standards. Conversely, the political process has no effect on the application of government accounting standards. Simultaneously, the quality of human resources, government accounting systems, and political processes have an effect on the application of government accounting standards.

scholarly journals The Applicability of International Standards for Long-Term Leases through the Iraqi Government Accounting System

2019 ◽  
Vol 54 (6) ◽  
Author(s):  
Sattar Gaber Khallawy ◽  
Hagar Khadim Mohsen
Keyword(s):  
Accounting Standards ◽  
International Standards ◽  
International Accounting ◽  
Accounting System ◽  
International Accounting Standards ◽  
Government Accounting ◽  
Needed Information ◽  
The Government ◽  
One Year

The research highlights the long-term leases according to the international accounting standards in public sector within the economic units that apply the government accounting system. The long-term lease is a lease that has a framework of terms and conditions ratified between two persons; or it is a group of agreements which the two parties of the contract (lessor and lessee) are committed by. The lease is usually valid for over one year. The international accounting standards name several treatments in the lessor registry in order to get suitable measurement and disclosure of the users’ needed information and the statement of financial position of the economic unit. Measurements are one of the most important operations that facilitate accessing to reliable data; disclosure is the most significant operator in validity and accuracy of information about the building that is provided to the users.

scholarly journals PENGARUH SISTEM AKUNTANSI PEMERINTAH DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH KOTA BENGKULU

2015 ◽  
Vol 3 (1) ◽  
Author(s):  
Rina Yuniarti
Keyword(s):  
Government Regulation ◽  
Accounting Standards ◽  
City Government ◽  
Accounting System ◽  
Financial Reports ◽  
Accounting Systems ◽  
Government Accounting ◽  
Performance Accountability ◽  
Government Data ◽  
The Government

Rina Yuniarti; Based on Government Regulation No. 24 Year 2005 regarding the Government Accounting Standards (SAP). Government Accounting Standards are accounting principles applied in preparing and presenting the financial statements of the government. Thus, the Government Accounting Standards are requirements that have the force of law in an effort to improve the quality of financial reports of government agencies. good reporting system is needed in order to monitor and control the performance of managers in implementing budget diterapkan.Penelitian aims to determine the effect of government accounting systems and reporting on performance accountability system. The research sample SKPD in Bengkulu city government. Data analysis technique used is the regression berganda.Hasil this study indicate that the government accounting system affect the performance accountability and reporting systems and the effect on performance accountabilityKey words: Government Accounting System, System Reporting, PerformanceAccountability

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 A Perspective on the Proposal for European Public Sector Accounting Standards, in the Context of Accruals in UK Government Accounting

2014 ◽  
Vol 4 (3) ◽  
Author(s):  
Rowan Jones ◽  
Josette Caruana
Keyword(s):  
Public Sector ◽  
Accounting Standards ◽  
Accounting System ◽  
Monetary Policies ◽  
Government Accounting ◽  
European Public ◽  
Public Sector Accounting ◽  
The Government ◽  
The Uk ◽  
The Eu

AbstractThis paper offers a UK perspective on the proposal to develop European Public Sector Accounting Standards (EPSAS). It offers the fundamentals of the UK government’s system of budgeting and accounting, which is the responsibility of the UK Treasury, being one part of its responsibilities for the UK’s fiscal and monetary policies. In the light of this, the EPSAS proposal remains a puzzle and a peripheral one at that. The paper ponders on the forces underlying the EPSAS proposal and notes that for the government practitioner in an EU member state, rules emanating from the EU would naturally have a macro-level focus. Consequently, any potential advantages of an accrual accounting system at micro-level may not be fully appreciated.

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 PENERAPAN AKUNTANSI PENGAKUAN ASET TETAP PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KABUPATEN MINAHASA

2020 ◽  
Vol 15 (2) ◽  
pp. 69
Author(s):  
Aprico Aring ◽  
Jantje J. Tinangon ◽  
Inggriani Elim
Keyword(s):  
Asset Management ◽  
General Public ◽  
Government Regulation ◽  
Accounting Standards ◽  
Public Accounting ◽  
Management Agency ◽  
Indonesian Government ◽  
Fixed Assets ◽  
The Government ◽  
Descriptive Method

Assets can still be used for mutual interests between the government and the general public and can be directly felt for their usefulness. Recognition of fixed assets is regulated in Republic Indonesian Government Regulation No. 71 of 2010 concerning Public Accounting Standards Statement which includes the accrual basis as applicable SAP. This study aims to determine the extent on application of accounting for the recognition of fixed assets. The method of analysis used in this study is a descriptive method in which the purpose of each data collected is analyzed and drawn a conclusion and the type of research conducted is descriptive qualitative. The results of the study found that the process of recognizing fixed assets at the Minahasa District Financial and Asset Management Agency is in accordance with applicable regulations.

scholarly journals Analisis Strategis Pengelolaan Aset Daerah Berdasarkan Pernyataan Standar Akuntansi Pemerintah No. 7

2021 ◽  
Vol 7 (1) ◽  
pp. 1-10
Author(s):  
Heri Yuliantoro ◽  
Hamdani Arifulsyah
Keyword(s):  
Asset Management ◽  
Accounting Standards ◽  
Management Agency ◽  
Government Accounting ◽  
Fixed Assets ◽  
The Government

The purpose of this study was to determine how the removal of damaged and obsolete fixed assets according to the Government Accounting Standards Statement No.7 at the Financial and Asset Management Agency of Bengkalis Regency, Riau Province. Sources of data obtained from interviews and documentation. This research was conducted by comparing the accounting treatments that have been carried out with standards. The results of this study that there are written off assets that have been done need to be adjusted to the standard. Write-off of fixed assets must be accompanied by the elimination of accumulated depreciation of Rp. 1,138,992,230,087. As an improvement, a correction journal needs to be made to remove the accumulated depreciation.

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