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

PENGAKUAN DAN PENGUKURAN BELANJA SUBSIDI ENERGI BERBASIS AKRUAL – STUDI KASUS TAHUN 2015

2017 ◽  
Vol 1 (2) ◽  
pp. 115-124
Author(s):  
Azas Mabrur ◽  
Siswanto Siswanto
Keyword(s):  
Financial Reporting ◽  
Large Share ◽  
State Budget ◽  
Accounting Standard ◽  
Financial Reports ◽  
Government Accounting ◽  
Cash Transaction ◽  
Ministry Of Finance ◽  
Accrual Basis ◽  
Energy Subsidy

Subsidy spending has a large share in the state budget (APBN). Thereby affecting the audit results by Supreme Auditor on government financial reports (LKPP). with the implementation of accrual-based government accounting in 2015, subsidy spending not only records transactions/activities based on cash flow but also non-cash transaction such as subsidy expenses and subsidy payable. This study aims to determine the implementation of the accrual basis on the accounting of energy subsidy spending.This study examines whether the recognition and measurement of energy subsidy spending, energy subsidy expenses and energy subsidy obligations have been presented in accordance with accrual-based government accounting standard and whether the recognition and measurement issues set out in the relevant Ministry of Finance Regulation (PMK) are in conformity with the accrual basis of accounting principles.The results show that the accounting of energy subsidy spending has been implemented in accordance with the PMK. However, the results also show that the PMK that regulates the accounting and financial reporting system of accrual-based subsidy spending still needs improvement.The necessary improvements are related to the recognition of subsidy expense over a period, the measurement of subsidy expenses, and the mechanism of subsidy payable disposal.

scholarly journals FINANCIAL REPORT PREPARATION TRAINING FOR RT (NEIGBOHOOD UNIT) DEVICES IN RW (HAMLET UNIT) ENVIRONMENT 16 BAROS CITY CIMAHI VILLAGE

Competitive ◽  
2018 ◽  
Vol 13 (1) ◽  
pp. 87
Author(s):  
Kharaningrum Mulyanti ◽  
Riani Tanjung ◽  
Yohanes Casmadi
Keyword(s):  
Community Service ◽  
Central Government ◽  
Good Governance ◽  
Financial Statements ◽  
Social Institution ◽  
Governance System ◽  
Financial Reports ◽  
Financial Report ◽  
Neighborhood Association ◽  
Government Accounting

A good governance system is not only a responsibility that must be carried out by the central government, Neighborhood association as the smallest social institution even responsible for implementing the good governance. One form of implementation can be implemented in the form of financial statements in the area. The implementation of good governance has not been fully realized in all RT neighborhoods in Cimahi City, one of them in RW 16, Baros Village. The Community Service activities are expected to increase the awareness of the neighborhood administrators to prepare financial reports in accordance with the rules of simple government accounting standards. The methods used in this activity include lectures, tutorials, and discussions. This PKM activity went well and got good enthusiasm from the RT administrators, and it was hoped that this activity would be the beginning of the implementation of a good governance system.   Sistem pemerintahan yang baik bukan hanya tanggung jawab yang harus diemban oleh pemerintah pusat, Rukun tetangga sebagai Lembaga kemasyarakatan terkecil sekalipun bertanggung jawab dalam pelaksanaan good governance tersebut. Salah satu bentuk dari pelaksanaannya dapat diimplementasikan dalam bentuk pelaporan keuangan yang ada di area-nya. Pelaksanaan good governance belum sepenuhnya terwujud di seluruh lingkungan RT di Kota Cimahi, salah satunya di RW 16 Kelurahan Baros. Kegiatan Pengabdian Kepada Masyarakat ini diharapkan dapat meningkatkan kesadaran para pengurus RT untuk menyusun laporan keuangan sesuai dengan kaidah standar akuntansi pemerintahan yang sederhana. Metode yang digunakan dalam kegiatan ini meliputi ceramah, tutorial, dan diskusi. Kegiatan PKM ini berjalan lancar dan mendapatkan antusias yang baik dari para pengurus RT, dan diharapkan kegiatan ini menjadi awal dari terlaksananya sistem pemerintahan yang baik

scholarly journals The Recent Reform of Spanish Local Governmental Accounting: A Critical Perspective from Local Governmental Accountants As Internal Users Of Budgeting And Financial Accounting Information.

2018 ◽  
Vol 16 (3) ◽  
pp. 453-476
Author(s):  
Jose Manuel Vela-Bargues ◽  
Rosa María Dasí-González ◽  
Amparo Gimeno-Ruíz
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Accounting Information ◽  
Financial Accounting ◽  
Fiscal Year ◽  
Critical Perspective ◽  
Financial Reports ◽  
Governmental Accounting ◽  
Government Accounting ◽  
Recent Reform

Local Government Accounting and Financial Reporting in Spain has been recently reformed by the new Accounting Instructions published in 2103 and in force since the 1st of January 2015. Once the financial reports corresponding to 2016 fiscal year have been published, the main purpose of this paper is to empirically evaluate, the perceptions and opinions that local governmental accountants have about the recent reform. Our analysis has found a clear gap between the aims of the reform and the opinion of local governmental accountants, who consider the system too complex and clearly biased towards financial accounting information.

Financial Engineering and the Arms Race Between Accounting Standard Setters and Preparers

2014 ◽  
Vol 29 (2) ◽  
pp. 265-295 ◽  
Author(s):  
Ronald A. Dye ◽  
Jonathan C. Glover ◽  
Shyam Sunder
Keyword(s):  
Financial Reporting ◽  
Financial Engineering ◽  
General Theorem ◽  
Accounting Standards ◽  
Financial Statements ◽  
Goal Congruence ◽  
Accounting Standard ◽  
Financial Reports ◽  
The Face ◽  
Representational Faithfulness

SYNOPSIS This essay analyzes some problems that accounting standard setters confront in erecting barriers to managers bent on boosting their firms' financial reports through financial engineering (FE) activities. It also poses some unsolved research questions regarding interactions between preparers and standard setters. It starts by discussing the history of lease accounting to illustrate the institutional disadvantage of standard setters relative to preparers in their speeds of response. Then, the essay presents a general theorem that shows that, independent of how accounting standards are written, it is impossible to eliminate all FE efforts of preparers. It also discusses the desirability of choosing accounting standards on the basis of the FE efforts the standards induce preparers to engage in. Then, the essay turns to accounting boards' concepts statements; it points out that no concept statement recognizes the general lack of goal congruence between preparers and standard setters in their desires to produce informative financial statements. We also point out the relative lack of concern in recent concept statements for the representational faithfulness of the financial reporting of transactions. The essay asserts that these oversights may be responsible, in part, for standard setters promulgating recent standards that result in difficult-to-audit financial reports. The essay also discusses factors other than accounting standards that contribute to FE, including the high-powered incentives of managers, the limited disclosures and/or information sources outside the face of firms' financial statements about a firm's FE efforts, firms' principal sources of financing, the increasing complexity of transactions, the difficulties in auditing certain transactions, and the roles of the courts and culture. The essay ends by proposing some other recommendations on how standards can be written to reduce FE. JEL Classifications: M31.

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 Penerapan Zahir Accounting Versi 5.1 Dalam Penyusunan Laporan Keuangan Pada PT. Citarum Borneo Quantum

2019 ◽  
Vol 6 (1) ◽  
pp. 29-38
Author(s):  
Dian Indah Sari
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
Financial Reports ◽  
Financial Report ◽  
History Of ◽  
Individual Entity ◽  
Observation Method ◽  
Financial Transactions ◽  
A Company ◽  
Computerized System

Abstract – Manually accounting processing has more risks than using a computerized system, because accounting requires a confidential database so all existing transactions are related to the finances of a company or individual entity. For example, in the simplest case, which is journal entry, it often occurs double input with the same number or voucher code for different transactions. This has an impact on the normal balance and financial statements that will be made. In order to collect data to fulfill the preparation of this application program, the authors conducted several ways, namely: Observation Method, This method is done by the author is to directly visit the location of the company and collect accounting transaction evidence and observe the process that has been running, so that the author can apply it to Zahir Accounting. Interview, the author conducted interviews with employees of PT. Citarum Borneo Quantum to obtain information on the history of the company, the process of recording accounting transactions from capital, sales, purchases, and financial statements. Library Study Method, carried out by reading books related to accounting transactions and related to the material of Programming Using Zahir Accounting Version 5.1. Based on the results of the discussion it can be concluded as follows: Application of Zahir Accounting Version 5.1 in preparing financial statements will produce computerized financial reports. The company was greatly helped by the application of Zahir Accounting Version 5.1 because it recorded financial transactions and financial reporting quickly, accurately and efficiently.Keywords: Zahir, Accounting, Financial Report

scholarly journals PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL, SISTEM PENGENDALIAN INTERN DAN MOTIVASI KERJA TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus Pada Organisasi Perangkat Daerah Provinsi Papua)

2020 ◽  
Vol 14 (1) ◽  
Author(s):  
Vania Annissa Holle ◽  
Agustinus Salle ◽  
Mariolin Sanggenafa
Keyword(s):  
Control System ◽  
Internal Control ◽  
Work Motivation ◽  
Financial Statements ◽  
Accounting Standard ◽  
Financial Report ◽  
Analysis Technique ◽  
Internal Control System ◽  
Report Data

This research aims to analyze the influence of accrual-based accounting standard, internal control system, and motivation of work on the quality of financial statements. The population were in 34 departments in Papua Province. The samples of this study were 65 people. The research method was used purposive sampling with criterion are the heads and the staff of sub-divisions of finance who participating in making financial report. Data collection was done by distributing questionnaires directly to each departments in Province of Papua. The analysis technique was used multiple linear regression. This study concludes that accrual-based accounting standard, internal control system, and work motivation have positive and significant effect on the quality of financial statements

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 PELAPORAN KEUANGAN ENTITAS NIRLABA BERDASARKAN PSAK NO. 45 PADA MASJID DI KOTA BANDA

2019 ◽  
Vol 4 (2) ◽  
pp. 374-382
Author(s):  
Siti Rahma Nazila ◽  
Heru Fahlevi
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
Cash Flows ◽  
Primary Data ◽  
Financial Reports ◽  
Financial Report ◽  
Report System ◽  
The City ◽  
Banda Aceh

The purpose of this research is to determine the financial statements of mosques in the city of Banda Aceh in compatible with PSAK No. 45 and the quality of the financial report system of mosques in Banda Aceh. The type of research used in this study is descriptive quantitative method with Probability sampling which is using cluster random sampling. The data used in this study are primary data, namely a questionnaire distributed to 50 respondents from 25 mosques in Banda Aceh City. The questionnaire was distributed to the Head of BKM and Treasurer. The research data was obtained directly from the respondents by filling out the questionnaires that were distributed. The results of this study show that mosques in Banda Aceh City in general have not applied PSAK No. 45 concerning Nonprofit Financial Reporting because mosques do not have financial position reports, activity reports, cash flows, notes to financial statements. Mosques only make simple financial reports covering the sources of income, expenses, and cash balances at the end of the period and the obstacles that cause the mosque to not implement PSAK No. 45 namely the constraints of understanding in the preparation of mosque financial reports according to PSAK No. 45 and lack of human resources with accounting background.

scholarly journals Implementasi Standar Akuntansi Keuangan (SAK) Dan Standar Akuntansi Pemerintah (SAP) Pada Laporan Keuangan Badan Layanan Umum Daerah (BLUD) Rumah Sakit Tani Dan Nelayan Pemerintah Daerah Kabupaten Boalemo

2017 ◽  
Vol 8 (2) ◽  
Author(s):  
Nirmawati Husain ◽  
Grace B Nangoi ◽  
Hendrik Manossoh
Keyword(s):  
Human Resources ◽  
Participant Observation ◽  
Financial Statements ◽  
Study Data ◽  
Financial Accounting ◽  
Accounting Standard ◽  
Non Profit ◽  
Local Service ◽  
Government Accounting ◽  
Service Institution

Abstract. Farmer and Fisherman Hospital utilizes accrual basis for its accounting and financial statements. It is also required to produce 2 types of financial statements based on: Financial Accounting Standard for non-profit organization and Government Accounting Standard for consolidation purposes. This research aims to analyze the implementation of Financial Accounting Standard and Government Accounting Standard on Financial Statements of Local Service Institution Farmer and Fisherman Hospital and their barriers. This is a qualitative exploratory study. Data were collected by interviews, participant observation and document analysis. Respondents consist of Finance and Accounting staff within the hospital. Findings indicate that the implementation of Financial Accounting Standard and Government Accounting Standard of Local Service Institution Farmer and Fisherman Hospital are supported by: (1) Regulation of Indonesian Ministry of Internal Affair number 61 year 2007, (2) Accounting policies, (3) Work program/plan, (4) Procedures supported by Standard Operating Procedures and (5) governance in describing the financial statements based on Financial Accounting Standard and Government Accounting Standard. On the other hand, barriers in implementing Financial Accounting Standard and Government Accounting Standard are firstly in its Human Resources: (1) Insufficient quantities and quality skilled human resources (2) Accounting Information System is not optimally utilized (3) Financial Statements are established manually, (4) Supporting documents are incomplete. Secondly, communication is not conducted well.Keywords: Public Service Institution, Financial Accounting Standard, Government Accounting Standard, accrual, Financial StatementsAbstrak. Penyelenggaraan akuntansi dan laporan keuangan Rumah Sakit Tani dan Nelayan Kabupaten Boalemo menggunakan basis akrual dan wajib menyusun laporan keuangannya dalam 2 versi, yakni berdasarkan pada Standar Akuntansi Keuangan karena bergerak di bidang organisasi nirlaba dan Standar Akuntansi Pemerintah karena tujuan untuk konsolidasi. Penelitian ini bertujuan untuk menganalisis implementasi Standar Akuntansi Keuangan dan Standar Akuntansi Pemerintah pada laporan keuangan BLUD di RSTN Kabupaten Boalemo serta kendala-kendala yang dihadapi. Metode yang digunakan adalah kualitatif eksploratif. Adapun teknik pengumpulan data yakni dengan wawancara, observasi berperanserta (participant observation), dan dokumentasi. Informan dalam penelitian ini adalah bagian keuangan RSTN Kabupaten Boalemo serta Bidang akuntansi BKAD Kabupaten Boalemo. Hasil penelitian menunjukkan bahwa implementasi SAK dan SAP pada laporan keuangan BLUD RSTN Kabupaten Boalemo didukung oleh peraturan yakni Permendagri 61 Tahun 2007, adanya kebijakan akuntansi, program/rencana kerja, prosedur yang didukung adanya SOP, dan tata kelola yang menguraikan penyajian laporan keuangan yang berdasarkan pada SAK dan SAP. Kendala-kendala yang dihadapi dalam penyusunan SAK dan SAP pada laporan keuangan BLUD RSTN Kabupaten Boalemo yakni yang kesatu adalah dari aspek Sumber Daya yang terdiri dari: (1) Sumber Daya Manusia yang belum memadai, (2) Pemanfaatan Sistem Informasi Akuntansi BLUD yang belum optimal, (3) penyusunan laporan keuangannya masih secara manual, (4) Kelengkapan dokumen pendukung yang belum memadai. Hal yang kedua adalah aspek komunikasi yang kurang baik.Kata kunci: BLU/BLUD, SAK, SAP, akrual, laporan keuangan

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