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 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

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 IPTEKS PERLAKUAN ASET TETAP TERHADAP DINAS PUPRD PROVINSI SULAWESI UTARA

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Agusta Komeshky Timang ◽  
Robert Lambey
Keyword(s):  
Spatial Planning ◽  
Government Regulation ◽  
Public Works ◽  
Regional Government ◽  
Planning Service ◽  
Government Regulations ◽  
The North ◽  
North Sulawesi ◽  
Tangible Assets ◽  
Fixed Assets

Government regulations regarding fixed assets have been stated in Government Regulation Number 71 of 2010 concerning PSAP of fixed assets where fixed assets are important things that must be considered in the regional government service in this case the North Sulawesi Regional Public Spatial Planning service. Fixed assets are tangible assets in the form of buildings, equipment, land, machinery, and vehicles. In this case, the accounting treatment for fixed assets will be discussed in the Regional Spatial Planning Public Works Agency. From the existing studies it is used to describe something data or facts that exist or are clearly found. From the theory of previous research, it can be seen that the recognition of fixed assets in the Manado PUPRD Office is appropriate The PUPRD Service has used fixed assets in accordance with applicable government regulations because fixed assets have been repaired by the PUPRD Service by transferring unused fixed assets to other fixed assets posts.Keywords : fixed assets and psap no. 7

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 Competence of Human Resources and the Government Internal Control System (SPIP) and the Effects on the Financial Statement Quality of Public Sercvice Agency (BLU) Moderated by Government Accounting Standard (SAP)

2017 ◽  
Vol 8 (2) ◽  
pp. 98
Author(s):  
Inggrid Panjaitan
Keyword(s):  
Public Service ◽  
Internal Control ◽  
Financial Statement ◽  
Service Agency ◽  
Accounting Standard ◽  
The Public ◽  
Government Accounting ◽  
Internal Control System ◽  
The Government

<p>The aim of this research is to examine the effects of Human Resources Competence and the Government Internal Control System (SPIP) on the Quality of Financial Statements of the Public Service Agency with the Government Accounting Standard (SAP) as moderating variable. The research was conducted at the Public Service Agency of Government Hospital in Jakarta under the Ministry of Health. The sampling technique in this study used purposive sampling method (sampling intentionally in accordance with the requirements of samples required). Questionnaires were distributed as many as 85 questionnaires to some employees in the finance department and others that related to the making of financial statement at the Public Service Agency of Government Hospital under the Ministry of Health. The results showed that HR Competency significantly affected the quality of Public Service Agency Financial Statement. SPIP significantly affected the quality of Public Service Agency Financial Statement. Moderation of Government Accounting Standard (SAP) significantly affected and weakened the effect of HR Competency on the Quality of Public Service Agency Financial Statement. Moderation of Government Accounting Standards did not affect significant and strengthened the effect of SPIP on the Quality of Public Service Agency Financial Statement.</p>

scholarly journals ANALYSIS OF TREASURER ACCEPTANCE TO ACCRUAL BASE IMPLEMENTATION BASED ON GOVERNMENT REGULATION NO. 71 YEAR 2010: CASE STUDY IN OPEN UNIVERSITY

2018 ◽  
Vol 3 (01) ◽  
pp. 25
Author(s):  
Olivia Idrus ◽  
Noorina Hartati
Keyword(s):  
Distance Learning ◽  
Government Regulation ◽  
Open University ◽  
Learning Program ◽  
Long Distance ◽  
Accounting Standard ◽  
Government Accounting ◽  
The Government ◽  
Distance Learning Program ◽  
Cash Basis

<p><em>For determining the total income amount and load precisely in the same period, there are two available choices which are able to be the recording basis by accountants which are the cash basis and accrual basis. A study result implemented by the IFAC Public Sector Committee (2002) stated that accrual based reporting is useful in evaluating government performance related with costs of service, efficiency, and reaching goals. With accrual based reporting, users are able to identify the government’s financial position and its change, how the government funds its activities corresponding with the funding ability, so the real government capacity is able to be measured, In 2010, the accrual based Government Accounting Standard has finished being arranged by the Government Accounting Standard Committee and determined as a Government Regulation in Government Regulation Number 71 Year 2010. The implementations of the regulation are, Financial Reports of Central and Regional Governments are gradually motivated for applying accrual based accounting. The Open University as a Public University is not excluded from the Government Regulation Number 71 Year 2010. The transition of the recording method from the cash basis to the accrual basis of course will impact several matters. Because of that the researcher is interested for observing the acceptance attitude of treasurers in the Open University environment, in the Central Open University and the Long Distance Learning Program Unit-Open University which disperse in 39 Long Distance Learning Program Units-Open University, as a cause of the accounting basis transition. This acceptance attitude will observe the following aspects: Personal Comfort, Change as a Challenge, Employment Uncertainty, Job Results, Control of Employment, Freedom in Employment, and Satisfaction.</em></p><strong><em>Keywords</em></strong><em>: Acceptance Attitude, Change as Challenge, Control of Employment, Job Results, Personal Comfort, Satisfaction</em>

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 Public Sector Asset Management in the Government of Indonesia: A Case Study in Minahasa Regency

2021 ◽  
Vol 13 (2) ◽  
pp. 195-205
Author(s):  
Victorina Z. Tirayoh ◽  
Lady D. Latjandu ◽  
Harijanto Sabijono ◽  
Christoffel M. O. Mintardjo
Keyword(s):  
Public Sector ◽  
Asset Management ◽  
Government Regulation ◽  
Regional Government ◽  
The Public ◽  
Management Agency ◽  
North Sulawesi ◽  
Research Findings ◽  
The Government

Asset management in the public sector is important to provide quality public services. One of the important public assets is the regional property that manages by the regional government. Various problems often occurred related to asset management in Indonesia's public sector, especially the management issue that follows regulations. The research aims to examine the management of public sector assets in The Government of Indonesia, especially regional property, which refers to Indonesia's prevailing laws and regulations, namely Government Regulation number 27 of 2014. The research was conducted in Indonesia at the Minahasa District government of North Sulawesi Province. The research method used descriptive qualitative, focusing on investigating the use and utilization of regional property and locus at the Regional Financial and Asset Management Agency (BPKAD) in Minahasa Regency. The data collection method in this research is an interview with several key point informants. The informants consist of top-level management, middle management, and staff of BPKAD, with a total of nine informants. The research findings indicate that Regional Property Management by the Minahasa Regional Financial and Asset Management Agency has been carried out under applicable regulations, namely Government Regulation Number 27 of 2014. Several suggestions were given to interested parties. The limitations of this research were limited to specific objects, only general discussion, and only one case study.

scholarly journals THE ANALYSIS OF ACCOUNTING TREATMENTS BASED ON GOVERNMENT ACCOUNTING STANDARDS (GAS) ON INTANGIBLE ASSETS (IA) IN NATIONAL NUCLEAR DEVELOPMENT AGENCY

2018 ◽  
Vol 1 (2) ◽  
pp. 180
Author(s):  
Budi Kaliwanto ◽  
Sri Agustini
Keyword(s):  
Government Regulation ◽  
Intangible Assets ◽  
Accounting Standards ◽  
Energy Agency ◽  
Accounting Standard ◽  
Government Accounting ◽  
Use Of Resources ◽  
State Administration ◽  
Nuclear Development ◽  
The Government

Government Regulation Number 71 of 2010 dated October 22, 2010 onGovernment Accounting Standard (GAS) states that the Government applies Accrual Based GAS and is declared in Statement of Government Accounting Standards (SGAS). While the technical accounting explanation used as a guide is published in the form of GAS Technical Bulletin. In the case of Intangible Assets (IA), the Government Accounting Standards Committee (GASC) issued Bulletin No. 17 on Accounting for Intangible Assets based on Accruals. The implementation of the Technical Bulletin was used as the basis for the preparation of the IA Report in the National Nuclear Energy Agency (BATAN). Management and Preparation of BATAN's Financial and State Property (BFSP) reports using management flows, consistency of established amortization methods, impairment, discontinuation and disposal of IA. In the preparation of the IA Report, BATAN as a government institution is increasingly required to adapt to changes in government management systems that demand accountabilityprinciples, in which every state administration must be accountable for theperformance or outcomes of all programs and activities to the community for the use of resources and authority given. The result of testing of research instrument showed that IA data processing in BATAN based on the grouping of 5 categories (Copyright, Patent, Software, Result of Research / Research, and other Intangible Assets) outlined the value of the Copyright asset has the smallest value and the other IA has the greatest value (can be seen on the results of the discussion on pages 9-15).

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

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