scholarly journals Tantangan Pemerintah Pusat dalam Merubah Sistem Akuntansi dan Pelaporan Keuangan dari Half Accrual Accounting ke Full Accrual Accounting

2018 ◽  
Vol 1 (1) ◽  
pp. 044-048
Author(s):  
Tohirin Tohirin
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Government Regulation ◽  
Business Processes ◽  
Central Government ◽  
Accounting System ◽  
Accrual Accounting ◽  
State Finance ◽  
The Government ◽  
New System

Sesuai dengan Undang-Undang nomor 1 tahun 2004 tentang keuangan Negara dan Undang-Undang nomor 1 tahun 2004 tentang Perbendaharaan Negara serta Peraturan Pemerintah nomor 10 tahun 2010 tentang Standar akuntansi Pemerintahan, Pemerintah Pusat diharuskan membuat laporan keuangan berdasarkan basis akuntansi akrual mulai tahun 2015.Tulisan ini bertujuan menguraikan tentang tantangan yang harus dihadapi oleh pemerintah pusat untuk berpindah dari sistem yang sekarang digunakan yaitu Half AccrualAccounting ke sistem yang baru yaitu Full Accrual Accounting. Metode analisa yang digunakan dalam kajian ini adalah analisis statistika deskriptif. Paper ini akan memberikan gambaran singkat tentang apa yang telah dilaksanakan oleh Pemerintah Pusat di dalam menjalankan mandat dari Undang-Undang terkait Pengelolaan Keuangan Negara di era reformasi. Pemerintah pusat menghadapi tantangan saat harus meninggalkan sistem yang saat ini dipergunakan dengan pendekatan Half accounting Accrual dengan disupport oleh Aplikasi Saiba menuju sistem baru yang Full Accrual Accounting yang disupport oleh Aplikasi Sakti. Pertama, tantangan regulasi; Kedua, tantangan Sistem Informasi dan Teknologi; Ketiga, tantangan Sumber Daya Manusia; Keempat, tantangan resiko implementasi sistem baru dalam konteks pengelolaan keuangan negara; dan terakhir; Kelima, tantangan perubahan bisnis proses. Pemerintah pusat sesungguhnya belum sepenuhnya menjalankan mandat undangundang dalam menjalankan sistem akuntansi dan pelaporan keuangan karena belum menerapkan Full Accrual Accounting System. Kajian ini memberikan rekomendasi pemerintah untuk bisa bermigrasi dengan aman menuju sistem baru yang akuntabel dan reliabel   In accordance with Act No. 1 of 2004 concerning State Finance and Act No. 1 of 2004 concerning State Treasury and Government Regulation No. 10 of 2010 concerning Government Accounting Standards, the Central Government is required to make financial reports based on accrual accounting starting in 2015. This writing aimed to describe the challenges that must be faced by the central government to move from the system currently in use, namely Half Accrual Accounting to the new system, namely Full Accrual Accounting. The analytical method used in this study was descriptive statistical analysis. This paper provided a brief overview of what has been done by the Central Government in carrying out the mandate of the Laws relating to Management of State Finance in the reform era. The central government faced challenges when it comes to leaving the system that is currently being used with the Accrual Half accounting approach, supported by the Saiba Application to the new system namely Full Accrual Accounting supported by the Sakti Application. First, regulatory challenges; Second, the challenges of Information Systems and Technology; Third, the challenges of Human Resources; Fourth, the risk challenges of implementing a new system in the context of state financial management; and last; Fifth, the challenge of changing business processes. The central government actually had not fully implemented the legal mandate in carrying out the accounting and financial reporting system because it had not implemented a Full Accrual Accounting System. This study suggested the government to be able to migrate safely towards a new accountable and reliable system.

scholarly journals Implementation of the Cash Revenue System: A Case Study in the Local Government Task Forces’ Units of North Sumatera Province, Indonesia

2014 ◽  
Vol 6 (2) ◽  
pp. 96-108
Author(s):  
Iskandar Muda ◽  
Muhammad Safri Lubis .
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Financial Management ◽  
Central Government ◽  
Financial Statements ◽  
Basic Program ◽  
Accounting System ◽  
New Paradigm ◽  
Implementation Framework ◽  
The Government

Based on the central government regulations; No. 32/2004 and No. 33/2004, a reform in governance and public sector activities has been suggested as well a new paradigm shaped in the development and management of the local financial system. The earlier adoption of the government regulation (PP) No. 58/2005 had been enhanced with the issuing of the Ministry of Home Affairs’ Regulation (Permendagri) No. 59/2007 which lays out comprehensive guidelines for the implementation of the administrative and financial accounting subject. In this Permendagri’s No. 59/2007 guidelines of financial management, by definition, the accounting system is used as a series of procedures ranging from the process of data collection, recording, summarizing, up to financial reporting responsibilities in the budget implementation framework. The model data structure is designed to give a high degree of accuracy and a higher relevance in the development of the accounting information system, without being distracted by the application code changes. The descriptive analysis adopted in this study uses both tools of the visual basic program and database of Microsoft SQL designs. The programming part is to present the results of the local government’s manual finance report into several generated computerized systems. In preparing the financial statements, it is deemed sufficient to create one format followed by the transaction journal which automatically posts directly the generated processing and financial reports. These courses will greatly assist in the preparation of the financial statements. By having such reliable information technology support, the financial governance rules contained in Permendagri are able to ensure the effectiveness of the internal control systems’ design.

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 FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN AKUNTANSI AKRUAL PADA PEMERINTAH KOTA PONTIANAK

2017 ◽  
Vol 6 (2) ◽  
pp. 157
Author(s):  
Yani Riyani ◽  
Bob Mustafa ◽  
Linda Suherma
Keyword(s):  
Government Regulation ◽  
Financial Statements ◽  
Educational Background ◽  
Accounting System ◽  
Revenue Recognition ◽  
Accrual Accounting ◽  
Government Accounting ◽  
Fixed Assets ◽  
The Government ◽  
Cash Basis

This study aims to determine the extent of implementation of accrual accounting and the factors that influencethe level of implementation of accrual accounting in Pontianak. This research is a survey by means of collectingdata using questionnaires. The samples used were financial staff that makes the financial statements at 16 SKPD inPontianak. The analytical tool used is multiple regression analysis. The level of implementation is measured usingnine indicators adopted by the Government Accounting Standards based on Government Regulation No. 71 of2010 consists of revenue recognition (LO), Recognition load, Valuation and Presentation of Accounts Receivable,Recognition load inventory, assessment of fixed assets, depreciation of fixed assets, recognition of liabilities,Presentation of operational reports and presentation of changes in equity. The study found that the level ofimplementation of accrual accounting in Pontianak at 93.09%, and there are four factors that affect the applicationof accrual accounting in Pontianak is the level of education finance staff, the experience of running the cash to theaccrual accounting system, leadership and educational background the size of the labor force.Keyword : Cash Basis, Accrual Basis, Cash toward Accrual.

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 EVALUASI PENERAPAN SISTEM AKUNTANSI AKRUAL: STUDI KASUS DI BADAN LAYANAN UMUM DAERAH RSUD KARDINAH KOTA TEGAL

2017 ◽  
Vol 1 (1) ◽  
pp. 18-28
Author(s):  
Yeni Priatna Sari ◽  
Hetika Tika ◽  
Nurul Mahmudah
Keyword(s):  
General Hospital ◽  
Financial Reporting ◽  
Government Regulation ◽  
Reporting Quality ◽  
City Government ◽  
Primary Data ◽  
Accounting System ◽  
Government Accounting ◽  
Accrual Basis ◽  
The Government

This Research  to explore the extent to which the development of the application of The Government Regulation No. 71/2010 which has been applied in the process of accounting at BLUD Kardinah Hospital Tegal City. Associated with the change of government accounting system from cash base to accrual base as stipulated by Government Regulation No. 71 Year 2010.This research methodology used is descriptive method with interpretive method and using primary data obtained by interview to head of Accounting Department of Kardinah General Hospital as well as stakeholders at Kardinah General Hospital. The results of this study show that Kardinah hospitals are ready and already implemented Accounting Standard based on accruals. Judging from some parameters such as the application of PP 71 Year 2010, the readiness of human resources, organizational commitment, communication, quality of accounting information system, financial reporting quality, infrastructure and consultant support on accrual basis implementation. It is hoped that despite being ready to implement SAP accrual basis, the management of Kardinah General Hospital as well as Tegal City Government can always improve the regulations at the technical level in responding to the regulatory changes regarding the application of accrual basis in accounting

scholarly journals The Institutionalization of Accrual Accounting: The Perspective of New Institutional Sociology Theory

2017 ◽  
Vol 9 (2) ◽  
pp. 100-109
Author(s):  
Rizky Ayu Savitri ◽  
Zaenal Fanani
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Government Regulation ◽  
Best Practice ◽  
Central Government ◽  
Study Data ◽  
Accounting System ◽  
Accrual Accounting ◽  
Interpretive Case Study

This study aims to understand an accounting system change of a local government in Indonesia. This study is a qualitative and interpretive case study. Data collection is done through interviews of key actors who were involved in the process of accrual accounting institutionalization and documentation.The result of this study shows that the institutional isomorphism occurs on the implementation of accrual accounting at the local government. Coercive isomorphism are shown by the finding that the adoption of accrual accounting was affected by the central government, namely by issuing the regulations such as Government Regulation no. 71 of 2010 and Regulation of the Minister of Home Affairs no.64 of 2013. Normative isomorphism was found on the findings of consultant and academic involvement in the implementation of accrual accounting. Mimetic isomorphism was found when the local government conducted benchmarking to the other local governments that became the best practice in the accrual accounting implementation in Indonesia. In reality these three forms of institutional mechanism were interact each other, then contribute in influencing the practices and the actors during the accrual accounting institutionalization process in the local government.

scholarly journals The Auhtority of the Audit Board of The Republic Of Indonesia in Carrying Out Audits of Village Financial Management

2019 ◽  
Vol 7 (10) ◽  
Author(s):  
Seviola Islaini ◽  
Lalu Husni ◽  
M. Ilwan
Keyword(s):  
Financial Management ◽  
Central Government ◽  
Regional Government ◽  
Conceptual Approach ◽  
The Status ◽  
State Finance ◽  
The Republic ◽  
The Government ◽  
Village Government ◽  
State Regional

This study aims to determine the authority of the Audit Board of The Republic of Indonesia in carrying out audits of Village Financial Management. This research is a normative legal research with a statutory approach and conceptual approach. Based on the research results it is known that the inspection conducted by the Audit Board of The Republic of Indonesia covers all elements of state finance as stipulated in Law Number 17 of 2003, but village finance is not explicitly mentioned in the regulation. Referring to the approach used in formulating State Finances in a general explanation of Law Number 17 of 2003 concerning State Finances, can be said that finance managed by the village government is also included in the scope of state/regional finances which are also the object of Supreme Audit Board audit. This is related to the clarity of the status and legal certainty over villages in the constitution of the Republic of Indonesia. Village government as the lowest body of authority has the original authority to regulate its own household also has the authority and power as a gradual delegation of government over it ie the regional government and the central government, so that the central/regional government and village government is an inseparable part of government administration country. Therefore village finance is a state/regional financial subsystem as a consequence of the division of tasks among the government, regional government and village government.

scholarly journals Penerapan Sistem Akuntansi Instansi Berbasis Akrual Sebagai Implementasi PP No. 71 Tahun 2010 pada Politeknik Negeri Pontianak

2015 ◽  
Vol 4 (1) ◽  
pp. 24
Author(s):  
Sari Zawitri ◽  
Ninik Kurniasih ◽  
Theresia Siwi Kartikawati
Keyword(s):  
Financial Reporting ◽  
Research Method ◽  
Government Regulation ◽  
Accounting System ◽  
Exploratory Research ◽  
The Public ◽  
Descriptive Approach ◽  
Accounting Period ◽  
Accrual Basis ◽  
The Government

The government regulation (PP) number 71 year 2010 is a new regulation standard of accounting in the public sector. The new regulation standard that inspiring the writers to the research title: Penerapan Sistem Akuntansi Instansi Berbasis Akrual sebagai Implementasi PP nomor 71 tahun 2010 pada Politeknik Negeri Pontianak. The Problems are formulated as (1) The changes of institutional accounting system (SAI) PP 24 year 2005 into PP 71 year 2010 or cash toward accrual into accrual basis? (2) How preparation and the application transition accrual basis institutional accounting system (SAI) or implementation PP 71 year 2010 of the Politeknik Negeri Pontianak? It’s concern to disclosure and measurement of Asset, Liabilities, Earned, and Expense. This the exploratory research method which is narrative and descriptive approach with the Politeknik Negeri Pontianak is an object. The results, as form of adjustment in order to change cash toward accrual into accrual basis, accrual accounting recognizes revenues by treasurer expenditure with adding income that still must be accepted in the accounting period during which the service is performed and/or adding unearned revenue. Politeknik Negeri Pontianak almost meets the six conditions that must have preparation and the application transition cash toward accrual into accrual basis of institutional accounting system as implementation PP 71 year 2010 be general conclusion of this research. Writers suggested all parties related in an accounting system institutional of Politeknik Negeri Pontianak commitment to keeping together in the process of financial reporting with accrual basis.

scholarly journals Evaluasi Implementasi Anggaran Belanja Sebagai Sarana Pertanggungjawaban Pelaksanaan APBD

2018 ◽  
Vol 1 (1) ◽  
pp. 001-008
Author(s):  
Bambang Pamungkas
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Central Government ◽  
Balance Sheet ◽  
Financial Statement ◽  
Budget Process ◽  
Accounting System ◽  
Road Maintenance ◽  
Transfer Scheme ◽  
The Right

State and public budget is a compass of action that will be implemented by government comprising revenues, expenditures, and transfer scheme, as well as financing measured by rupiah, arranged systematically in one period based on a certain classification. It can be meant as a document representing financial condition of an organization (government) in point of revenues, expenditures, and activities. The accountability of APBD implementation is defined as a part of regional financial management as well as a part of budget process. Thereby, the accountability of APBD implementation is a form of regional government’s obligation to carry out financial management in an orderly manner, following rule of law, efficient, economical, selective, transparent, and paying attention to sense of justice and fairness. The purpose of this research is to evaluate the implementation of budget at a government service having to account for the realization of budget utilization which has been used by related offices to the central government, and to know how far the accuracy of budget utilization accountability will be. The research was conducted by the writer at Dinas Bina Marga & Pengairan located in Bogor Regency. Dinas Bina Marga & Pangairan – Bogor Regency operates in public services in the field of road maintenance (as well as highway construction) and waters. The result of this research shows that Dinas Bina Marga & Pengairan – Bogor Regency has accounted for budget implementation well enough. The budget realization that has been used by Dinas Bina Marga & Pengairan – Bogor Regency can be accounted for enough to be a basis of budget calculation. Its value is as presented in the balance sheet. The costs which are taken into account in budget is actual costs in the period. To comform the cost alocation accuracy, the right cost realization has a mark-A. It’s alocated based on percentage from the level of activities in services to society that’s in proportion to total activities of all sevices existing at Dinas Bina Marga & Pengairan – Bogor regency. The evaluation result of of this research shows that there are several things which are slipped away from budget calculation done by Dinas Bina Marga & Pengairan – Bogor Regency, among other things is the fact that SPJ reporting was often late due to technical factors in the field with the result that it’s happened financial reporting slowness. Besides that, there has not been computerization accounting system yet in financial statement. Considering that there are many activities dealt with by Dinas Bina Marga & Pengairan – Bogor Regency, it causes supervision cannot be optimal. By accounting computerized, all processes in financial statement arrangement and supervision by the official in implementing budget can be optimized.

scholarly journals ANALISIS PENCATATAN DAN PELAPORAN ASET TETAP PADA PEMERINTAH KABUPATEN KEPULAUAN SANGIHE TAHUN 2011 (STUDI KASUS PADA DINAS PPKAD SELAKU SKPKD)

2013 ◽  
Vol 2 (1) ◽  
pp. 42
Author(s):  
Deasy Anastasia Mogi ◽  
Jenny Morasa
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Government Regulation ◽  
Accounting Standards ◽  
Financial Statements ◽  
Fiscal Year ◽  
Accounting System ◽  
Government Accounting ◽  
Fixed Assets ◽  
The Government

Local governments are reguired to make accountability reports that use accounting system that is set by the central government in the form of law – laws and regulations that are binding on all Government local government. Therefore, each Regional Financial Management Unit  ( SKPKD )  must prepare its financial statements based on the government regulation number 24 of the Minister of home affairs Number 59 year 2007, which is an amandement to Permendagri N0. 13 year 2006 on guidelines financial Management.The research was conducted in Sangihe regency, which in this study, analyzed fixed asset Recording and Reporting on Local Government in this case the Departement of finance and revenue management as a Regional Asset SKPKD for fiscal year 2011.The purpose of this study is to analyzed the suitability of the recording and reporting of fixed assets in Sangihe regency government especially the Departement of revenue in the finance and asset management areas as SKPKD to financial statements in  financial report balance Sangihe islanda District government with government regulation No. 24 year 2005 on standards government accounting and No. 13 year 2006 on Regional Financial Management Guidelslines.The study uses a descriptive research design in the form of case studies. Type of data used is quantitative data that figures-figures in the Balance sheet. The author uses the method library research, field surveys, and documentation required for data collection.The results showed that, Sangihe regency government has done the recording and reporting of fixed assets with good, though not fully in accordance with government  Regulation No. 24 year 2005 regarding the Regulation of the minister and the government accounting standards of 2007 because the 2011 financial statements opinion gets no opinion  ( Disclaimer Opinion)  by CPC caused by asset accounting. However, the financial statements have been prepared in time to be used for the users as decision makers and as refence for the preparation of financial statements with fiscal year 2012 and in accordance with government accounting standards.

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