scholarly journals ANALISIS PENERAPAN STANDAR AKUNTANSI PEMERINTAH TERHADAP ASET TETAP PEMERINTAH DAERAH KABUPATEN BOLAANG MONGONDOW

2016 ◽  
Vol 5 (2) ◽  
pp. 84
Author(s):  
Enda Baisida Lauma ◽  
Jenny Morasa ◽  
Lintje Kalangi
Keyword(s):  
Local Government ◽  
Government Regulation ◽  
Financial Statement ◽  
Accounting Standard ◽  
Governmental Accounting ◽  
Government Accounting ◽  
Current Asset ◽  
District Government ◽  
Accrual Basis ◽  
The Government

Government Accounting Standard have changed from Cash Basis is to comply with the Government Regulation number 24 2005s to Government Regulation number 71 2010s. Requirement to implemented Accrual basis SAP by the Local Government was start in the Local Government Financial Statement for the year ended on December 2015s. The District Government of Bolaang Mongondow, before implemented accrual basis PP 71/2010 always received non-WTP opinion, because of asset problems. The objective of the research is to analyze the implementation of Government Accounting Standard to Fix Asset on the District Government of Bolaang Mongondow. The result of research indicate that although the District Government of Bolaang Mongondow has implemented the SAP based on accrual basis on this fix assets based on regulation (PP 71/2010) at Local Government Financial Statement Budget Year 2015s, it is found that financial statement still have constraints such differences in recording those assets between accounting division and assets division. In addition, there is non-current asset which do not master by SKPD, there is no information regarding existing assets, and some assets are also not clearly described. Those constraints have caused to gain Qualified Opinion of LKPD 2015s as audited by BPK. Keywords        : Implementation, Governmental Accounting Standard, Fix Asset.

scholarly journals STANDART AKUNTANSI PEMERINTAHAN (SAP) PERATURAN PEMERINTAHAN NO 71 TAHUN 2010 ATAS PERLAKUAN AKUNTANSI-LO DAN BEBAN PADA PEMERINTAH DAERAH

2016 ◽  
Vol 7 (2) ◽  
pp. 203
Author(s):  
Indra Mustika Sari ◽  
Nanik Wahyuni
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Quantitative Method ◽  
Government Regulation ◽  
Accounting Standards ◽  
Accounting Standard ◽  
Government Accounting ◽  
Accrual Basis ◽  
The Government

<p><strong>Abstract</strong></p><p>This Study aimed to analyze the accounting treatment of Revenue-LO and Expenses arising from the change of Government Accounting Standards PP. 24/2015 with Cash Towards Accrual Basis be PP. 71/2010 with Accrual basis. Kediri Regency Government as government entity shall carry out accounting Revenue-LO and Expenses base on accrual-based SAP in accordance with PP. 71/2010 and presented in Statement of Operations (LO) in 2015 with the financial reporting provisions contained in the Statement of Accounting Standards accrual-based government. This research uses descriptive quantitative method is to describe the accounting Revenue-LO and Expenses that occurred in Kediri Regency Government with implementation of the conformity of Government Regulation No. 71/2010 about the Government Accounting Standard so that it can be deduced. The result showed that according to PP. 71/2010, The Government of Kediri Regency had implemented the accrual based accounting for Revenue-LO and Expenses appropriately. The accounting treatment for Revenue-LO dan Expenses which has been analyzed include the recognition, measurement, presentation and disclosure. The Recognition of Revenue-LO and Expenses was made when it arises right and obligations of local government. The measurement of Revenue-LO was carried out with gross principles, while the Expenses measurement was not explained in SAP. The presentation of Revenue-LO and Expenses was presented in the Statements of Operetions (LO) according to the classification in BAS. Disclosure of Revenue-LO and Expenses are disclosed detail in CaLK. Overall, Therefore, it can be concluded that the Kediri Regency Government has done the accounting treatment of Revenue-LO and Expenses in accordance with SAP PP. 71/2010.</p><p><strong>Abstrak</strong></p><p>Penelitian ini bertujuan untuk menganalisis perlakuan akuntansi Pendapatan-LO dan Beban yang timbul akibat terjadinya perubahan Standar Akuntansi Pemerintahan PP. 24 Tahun 2005 dengan basis Cash Towards Accrual menjadi PP 71 Tahun 2010 dengan basis Acrrual. Pemerintah Kabupaten Kediri sebagai entitas pemerintah wajib melaksanakan akuntansi Pendapatan-LO dan Beban yang didasarkan pada SAP berbasis akrual sesuai dengan PP. 71 Tahun 2010 dan disajikan dalam Laporan Operasional (LO) pada pelaporan keuangan tahun 2015 dengan ketentuan-ketentuan yang termuat dalam Pernyataan Standar Akuntansi Pemerintahan sehingga bisa ditarik kesimpulan. Hasil penelitian menunjukkan bahwa berdasarkan Peraturan Pemerintah No. 71 Tahun 2010, Pemeerintah Kabupaten Kediri telah menerapkan akuntansi berbasis akrual atas Pendapatan-LO dan Beban secara benar. Perlakuan akuntansi atas Pendapatan-LO dan beban yang telah dilakukan analisis meliputi proses pengakuan, pengukuran, penyajian dan pengungkapan. Pengakuan Pendapatan-LO dan Beban dilakukan ketika timbul hak dan kewajiban Pemerintah Daerah. Pengukuran Pengukuran Pendapatan-LO dilakukan dengan azas bruto, sedangkan pengukuran Beban belum terdapat penjelasan dalam SAP Penyajian Pendapatan-LO dan Beban disajikan dalam Laporan Operasional (LO) sesuai klasifikasi dalam BAS. Pengungkapan Pendapatan-LO dan Beban telah diungkapkan secara rinci dalam CaLK. Dengan demikian secara keseluruhan dapat disimpulkan bahwa Pemerintah Kabupaten Kediri telah melakukan perlakuan akuntansi Pendapatan-LO dan Beban sesuai dengan SAP PP. 71 Tahun 2010.</p>

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 The Implementation of Accrual Basis Accounting in Indonesian Local Government

2020 ◽  
Vol 12 (4(J)) ◽  
pp. 67-72
Author(s):  
Albertus Theo Jonathan ◽  
Khoirul Aswar ◽  
Ermawati .
Keyword(s):  
Local Government ◽  
Theoretical Basis ◽  
Government Regulation ◽  
Accounting Standards ◽  
Educational Background ◽  
Regional Government ◽  
The Public ◽  
Government Accounting ◽  
Accrual Basis ◽  
The Government

This study is based on the Government Regulation No 71 of 2010 concerning Government Accounting Standards which have been enacted since 2015. In the period of this regulation enactment, there are obstacles that occur and it causes culpabilities in accrual basis accounting reporting. The objective of this study is to discover the factors which affect the accrual basis accounting implementation. Utilizing institutional theory as the theoretical basis to establish the framework that correlate training, communication, educational background, organizational culture, and implementation of accrual basis accounting. This study was conducted using quantitative method in local government of Bekasi. Therefore, this study contributes to regional government in order to able to provide the input in implementing a policy, specifically the Government Accounting Standards; provide information in regard to the obstacles and solutions which affects the implementation accrual basis accounting in Regional Government; and be able to evolve and  intensify the application of  public sector governance, and also can be function  as a suggestion for the public in creating policies and to ensure the fully-implementation in Regional Government

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 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 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 ◽  
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.

scholarly journals PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN TEKNOLOGI INFORMASI TERHADAP PENERAPAN AKUNTANSI BERBASIS AKRUAL PADA PENGELOLAAN BARANG MILIK NEGARA

2017 ◽  
Vol 1 (2) ◽  
pp. 141-149
Author(s):  
Intan Puspitarini ◽  
Amrie Firmansyah ◽  
Dian Handayani
Keyword(s):  
Information Technology ◽  
Human Resources ◽  
Government Regulation ◽  
Accrual Accounting ◽  
Accounting Standard ◽  
Financial Reports ◽  
Government Accounting ◽  
Specific Object ◽  
The Republic ◽  
The Government

This research is aimed to examine the association of human resources’ competencies and information technology on the implementation of government accrual based accounting on the state assets management. As mandated by Government Regulation No. 71 of 2010 concerning Government Accounting Standard, the Government of the Republic  of  Indonesia  should  prepare  its  financial  reports  based  on  accrual  accounting  by  2015.  This  study examines the practice of implementation of accrual  accounting in the management and administration of state asset. The examination conducted in this study is different from previous studies which gave more highlight on the preparation and the implementation of accrual accounting in general, while this stud y gives more focus on one specific object in accrual accounting, that is state assets.  This study conducts survey by using questionnaires which are then distributed to units in line ministries and government that responsible in managing state assets. 250  questionnaires  were  distributed  to  16  line  ministries  and  3  government  institutions,  234  of  those  were successfully returned. From the questionnaires returned, 188 are considered valid.  The result ot the study shows that the competence of human resources is associated with the application of accrual accounting on government assets. While, the information technology has different result, it is not associated with the application of accrual accounting on government assets. Keywords: accrual accounting, government assets

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 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

PENERAPAN APLIKASI SAIBA UNTUK PENYUSUNAN LAPORAN KEUANGAN

2016 ◽  
Vol 14 (1) ◽  
pp. 65
Author(s):  
Arieffin Dian Permana
Keyword(s):  
Information Technology ◽  
Financial Reporting ◽  
Good Governance ◽  
Financial Statement ◽  
Advantages And Disadvantages ◽  
Government Accounting ◽  
Reporting Process ◽  
Accrual Basis ◽  
The Government ◽  
Cash Basis

ABSTRACT Information technology (IT) have a great impact to all over environmental society, especially for bussines and accounting. Nowdays, information technology is already used in government sectors. Society are prosecute government sektors works efficiently and effectively to give a excellent public services, because the objectives of government sectors is to produce better pulic services. One of government sectors responsibility for society is to produce financial statement. Financial statement represent the performance of government sectors. Financial statement is arranged according to goverment standards and laws. Implementation of good governance in government sectors, makes a great revolution on government accounting basis. Prior the implementation of good governance, accounting basis for government sectors is a cash basis. Now the standards requires accrual basis to be used in addition to report financial statement. This differences makes a adjustments are needed on the government financial reporting process. Then, government launch SAIBA (Sistem Akuntansi Instansi Berbasis Accrual) to accommodate this conditions.  The writer main focussed is to describe the characteristic, advantages, and disadvantages of application but not how to this applications works. Keywords : Information Technology, Good Governance, SAIBA, Financial Statement, Cash Basis, Accrual Basis.

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