Analisis Pengungkapan Laporan Keuangan Pemerintah Daerah  Ditinjau dari Akun Persediaan di Sumatera

This study attemps to analyze disclosure of inventories account in local government financial statement (LGFS) regencies and cities in Sumatera in the year 2017 on the disclosure in PP 71/2010 Government Accounting Standards Number 5, as well as perceive the difference disclosure of a build up in inventories account on LGFS that obtains unqualified opinion, qualified opinion, disclaimer opinion, and knowing how the perception of BPK toward the disclosure of an inventories account. The data used in this research as many as 154 regencies and the cities that has been audited by BPK. Secondary data was used in the study in the form of audit report LGFS and PP 71/2010 as well as the primary data in an interview to the auditor team in BPK that it is processed using a method of content analysis. The research results show that BPK perception of inventory account disclosure is that there are still problems in inventory disclosure carried out by regional governments with different cases. In addition, there were 24 LGFS that had significant inventory value on their total assets including 22 LGFS obtained unqualified opinion and 2 LGFS obtained qualified opinion with an average inventory disclosure of 54.17%, but still get records by examiner regarding administration of inadequate inventories. The disclosure of inventories account in LGFS regencies and cities in Sumatera years 2017 has been good enough with an average of 55,38% with the highest percentage of disclosure in 100,00% and the lowest is 14,29%. In addition, there is no difference in the disclosure of inventories account on LGFS that obtained unqualified opinion and besides unqualified opinion.

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Pengaruh Penerapan Standar Akuntansi Pemerintah dan Kualitas Aparatur terhadap Laporan Keuangan pada kantor Camat Pamatang Silima Kuta Kab. Simalungun

JURNAL MUTIARA AKUNTANSI ◽

10.51544/jma.v6i1.1788 ◽

2021 ◽

Vol 6 (1) ◽

pp. 58-66

Author(s):

Mohd. Idris Dalimunthe

Keyword(s):

Local Government ◽

Local Governments ◽

Accounting Standards ◽

Primary Data ◽

Government Officials ◽

Financial Reports ◽

District Office ◽

Government Accounting ◽

Data Source

This study aims to determine partially and simultaneously the effect of the adoption of government accounting standards (X1) and the quality of the local government apparatus (X2) on local government financial reports (Y). The type of research used is associative. The population in this study were all employees in the Pamatang Silima sub-district office, Simalungun Regency, as many as 70 people. The sample of this study is employees who meet the criteria of 32 employees. Types of data used in this study are primary data. The data source used in this study is primary data. The technique used by the author to collect the data needed in research is a questionnaire. This study uses multiple linear analysis techniques using SPSS Version 21. The results show that partially government accounting standards (X1) have a significant effect on local government financial reports, the quality of local government apparatus (X2) influences and not significantly on local government financial reports . And simultaneously government accounting standards and the quality of local government officials affect the financial statements of local governments.

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Faktor-faktor yang Memengaruhi Kualitas Laporan Keuangan Pemerintah Daerah di Kabupaten Banyuasin dengan Sistem Pengendalian Internal Pemerintah sebagai Variabel Moderasi

Jurnal Ilmiah Ekonomi Global Masa Kini ◽

10.36982/jiegmk.v10i1.744 ◽

2019 ◽

Vol 10 (1) ◽

pp. 55

Author(s):

Reny Aziatul Pebriani

Keyword(s):

Control System ◽

Local Government ◽

Internal Control ◽

Accounting Standards ◽

Internal Audit ◽

Financial Statement ◽

Government Accounting ◽

Internal Control System

ABSTRACTThe aim of this study is to determine and analyse the effect of human resource competence, utilization of information technology, the implementation of government accounting standards, the role of internal audit on the quality of local government financial statement and its effect on regional work unit that is moderated by government internal control system in Banyuasin. The method used is descriptive and explanatory survey using 108 respondents. The data analysis method used in this study is multiple regression analysis and the moderating effect is tested using Moderated Regression Analysis through SPSS 23. The results show that human resource competence, utilization of information technology, the implementation of government accounting standards, the role of internal audit have simultaneous and significant effect on the quality of local government financial statement. However, when it is tested partially, the implementation of government accounting standards is found to be insignificant. Furthermore, the role of internal that is moderated by government internal control system does not have significant effect on the quality of local government financial statement. The results indicate that to improve the quality of local government financial statement, continues improvement on government internal control system is needed. the government needs to improve the quality of internal audit to improve the role of supervision, coaching, monitoring, and review of financial statements so as to be able to work professionally, objectively and independently.Keywords : Human resource competence, utilization of information technology, government internal control system, Government financial statement quality.ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui dan menganalisis besarnya pengaruh kompetensi SDM, pemanfaatan TI, penerapan SAP, peran Audit Internal secara parsial maupun bersama-sama terhadap kualitas LKPD dan pengaruhnya yang dimoderasi oleh SPIP pada Organisasi Perangkat Daerah (OPD) Kabupaten Banyuasin. Metode yang digunakan adalah metode deskriptif dan survey eksplanatori dengan ukuran sampel 108 responden. Metode analisis data yang digunakan yaitu Regresi Linier Berganda dengan pengujian variabel moderasi menggunakan MRA (Moderated Regression Analysis) dan pengolahan data menggunakan software SPSS 23. Hasil penelitian ini membuktikan bahwa kompetensi SDM, pemanfaatan TI, penerapan SAP, peran Audit Internal secara bersama-sama berpengaruh dan signifikan terhadap kualitas LKPD, namun secara parsial penerapan SAP tidak berpengaruh secara signifikan. Kemudian secara moderasi variabel peran audit internal yang dimoderasi oleh SPIP tidak berpengaruh signifikan terhadap kualitas LKPD. Kesimpulan penelitian ini berhasil menemukan bahwa untuk meningkatkan kualitas LKPD studi kasus pada OPD di Kabupaten Banyuasin, diperlukan upaya perbaikan dan peningkatan secara berkelanjutan terhadap SPIP dalam rangka mempertahankan dan meningkatkan kualitas LKPD, pemerintah perlu meningkatkan kualitas audit internal guna meningkatkan peran pengawasan, pembinaan, pemantauan, dan reviu laporan keuangan sehingga mampu bekerja secara profesional, obyektif dan independen.Kata kunci : Kompetensi SDM, Pemanfaatan TI, SPIP, Kualitas LKPD

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Analisis Faktor yang Mempengaruhi Penentuan Opini pada Laporan Keuangan Pemerintah Daerah (LKPD) Provinsi Sumatra Selatan Berdasarkan Penerapan Standar Akuntansi Pemerintah (SAP)

Jurnal Teori dan Riset Administrasi Publik ◽

10.24036/j-trap.v1i2.30 ◽

2018 ◽

Vol 1 (2) ◽

pp. 120

Author(s):

Rika Henda Safitri

Keyword(s):

Local Government ◽

Internal Control ◽

Local Governments ◽

Accounting Standards ◽

Financial Statement ◽

Financial Report ◽

Government Accounting ◽

Qualitative Descriptive ◽

System 2

Abstract The purpose of this paper is to analyze the factors influencing opinion determination by the Supreme Audit Agency (BPK) based on the application of Government Accounting Standards (SAP) in South Sumatra Province. Using qualitative descriptive method based on Local Government Financial Statement (LKPD) data from South Sumatera Province from 2010 until 2016. The result of the research indicates that the determination of opinion on Local Government Financial Report (LKPD) South Sumatra Province based on several factors such as: (1) The existence of internal control system, (2) Presentation of financial statements not yet in accordance with Government Accounting Standards (SAP) Lack of Human Resources (HR) financial managers to local governments.

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STRATEGI PENINGKATAN KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN KEPULAUAN ANAMBAS

Jurnal Manajemen Pembangunan Daerah ◽

10.29244/jurnal_mpd.v9i1.27546 ◽

2019 ◽

Vol 9 (1) ◽

Author(s):

Harryanto Harryanto ◽

Ma'mun Sarma ◽

Abdul Kohar Irwanto

Keyword(s):

Local Government ◽

Human Resources ◽

Rating Scale ◽

Good Governance ◽

Secondary Data ◽

Financial Statement ◽

Primary Data ◽

Government Control ◽

Purposive Sampling

ABSTRACTIn advance of the society demand due to implementation of Good Governance, it has encouraged local government to deliver an accountabiliy of reasonable and qualified finance statement reports. This research aimed to analyze the finance official persepsion’s towards the variable of the human resources competency in finance managerial, internal government control application system and local financial information system, to analyze the elements which become strenghts and weaknesses and to formularize the priority strategic in order to enhance the quality of financial statement reports in local government of Anambas Islands Regency. The type of data used in this research consist of primary data dan secondary data. The primary data were obtained by direct observation, interview and debriefing, and the questionnaire to the purposively respondents (purposive sampling) whereas the secondary data were obtained by literature review and documents research. The methods of analysis that were Rating Scale Analysis, SWOT Analysis and QSPM method. The research of study result indicates of the poor human resource competency in finance official that has become the weakness of enhancement of quality financial statement reports. The chosen of primary priority strategy that adequate and capable to be implemented is to enhance the quality of human resources in finance managerial of local government in order to establish financial statement reports.Key words : Strategy on the improvement of quality of financial report, regional finance, Kepulauan Anambas Regency ABSTRAKMeningkatnya tuntutan masyarakat terhadap penyelenggaraan pemerintahan yang baik telah mendorong pemerintah daerah menyampaikan laporan pertanggungjawaban berupa laporan keuangan yang wajar dan berkualitas. Penelitian ini bertujuan untuk : menganalisis persepsi pengelola keuangan terhadap variabel kompetensi sumber daya manusia pengelola keuangan, penerapan sistem pengendalian intern pemerintah dan sistem informasi keuangan daerah terhadap peningkatan kualitas laporan keuangan, menganalisis faktor-faktor yang menjadi kekuatan dan kelemahan dalam peningkatan kualitas laporan keuangan dan merumuskan strategi yang perlu diprioritaskan dalam peningkatan kualitas laporan keuangan pada Pemerintah Kabupaten Kepulauan Anambas. Jenis data yang akan digunakan dalam penelitian ini terdiri dari data primer dan data sekunder. Data primer diperoleh dengan cara observasi langsung, wawancara dan penyebaran kuesioner kepada responden yang dipilih secara sengaja (purposive sampling). Sedangkan untuk mendapatkan data sekunder berasal dari studi pustaka dan kajian terhadap dokumen terkait. Metode analisis yang digunakan adalah analisis rating scale, analisis SWOT dan metode QSPM. Hasil penelitian menunjukkan bahwa lemahnya kompetensi aparatur pengelola keuangan menjadi kelemahan dalam peningkatan kualitas laporan keuangan. Strategi prioritas utama yang terpilih dan dapat diimplementasikan adalah meningkatkan kualitas SDM pengelola keuangan daerah dalam penyusunan laporan keuangan. Kata kunci : Strategi Peningkatan Kualitas Laporan Keuangan, Keuangan Daerah, Kabupaten Kepulauan Anambas

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Evaluasi Pengungkapan Laporan Keuangan Daerah di Situs Internet: Studi pada Pemerintah Daerah Indonesia

Binus Business Review ◽

10.21512/bbr.v2i1.1123 ◽

2011 ◽

Vol 2 (1) ◽

pp. 192

Author(s):

Gatot Soepriyanto ◽

Restya Aristiant

Keyword(s):

Local Government ◽

Web Sites ◽

Local Governments ◽

Research Method ◽

Accounting Standards ◽

Financial Statements ◽

Financial Information ◽

Financial Statement ◽

Government Accounting ◽

Government Web Sites

The purpose of this study was to determine the extent of financial statement disclosure displayed on the website of local government in the years 2009-2010. The research method used is bibliography study and field study through the Internet. We found 2 types of financial information presented in the website, namely the information of financial statements and other financial information. There are 57 local governments that provide financial information from 392 local governments’ website. The 57 local government web sites, only nine local governments that provide information on its financial statements in accordance to SAP (Government Accounting Standards), while 40 local governments provide information on local government budgets (APBD) and 8 present the financial information other than financial statements according to SAP and budget information (APBD). These findings suggest that transparency and accountability of local governments related to the financial statements and other financial information on the website is still lacking.

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FAKTOR FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v8i1.8718 ◽

2021 ◽

Vol 8 (1) ◽

pp. 95

Author(s):

Siti Qomah

Keyword(s):

Local Government ◽

Control Systems ◽

Internal Control ◽

Accounting Standards ◽

Financial Statements ◽

Financial Statement ◽

Financial Reports ◽

Government Accounting ◽

Internal Control System

This research was conducted to recognize the implementation of the implementation of government accounting standards, internal control systems, human resource competence, and information utilization of information on the quality of local government financial statements. Quantitative is used for approaches in this study. In the Financial Agency of Boyolali Regency of the election of the research for research. With the amount of 63 employees used as samples. Sampling with purposive sampling. Data collection with the spread of questionnaire. The method of data analysis used is multiple linier regression analysis. The results of this study prove that the effect of the implementing government accounting standards and internal control system have an effect on the qualityof local government financial reports, otherwise competence of human resources and information technology utilization does not affect the quality of local government financial statement.

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EVALUASI PENERAPAN BASIS AKRUAL DALAM PENYUSUNAN LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SIBOLGA, STUDI KASUS PADA PEMERINTAH KOTA SIBOLGA

account ◽

10.32722/acc.v7i2.3552 ◽

2020 ◽

Vol 7 (2) ◽

Author(s):

Jocelyn Sarah Gabriella Sinaga ◽

Yusep P. S Friya P. S ◽

Herbirowo Nugroho

Keyword(s):

Qualitative Method ◽

Accounting Standards ◽

Secondary Data ◽

Financial Statements ◽

Financial Statement ◽

Primary Data ◽

Governmental Accounting ◽

Accrual Basis

EVALUASI PENERAPAN BASIS AKRUAL DALAM PENYUSUNAN LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SIBOLGA, STUDI KASUS PADAPEMERINTAH KOTA SIBOLGA Jocelyn Sarah Gabriella Sinaga [email protected] Yusep Friya P. S [email protected] Herbirowo Nugroho [email protected] Program Studi Akuntansi Keuangan Terapan Politeknik Negeri Jakarta ABSTRACTThis study aims to evaluate the accordance of financial statements of Government of Sibolgato the applicable Governmental Accounting Standards. The methodology of this study is appliedresearch and uses qualitative method. The object of this study is the recording and presentation of Financial Statement of Sibolga for 2017. Data used in this study contains primary data by interviewing parties related to the making of financial statements and secondary data in the form of financial statements themselves and theoretical articles. The data analysist used are selecting related documents and evaluating the reports’ accordance to the standard. This study shows that Government of Sibolga has applied accrual basis in the making of the financial statements, but it is not entirely correct according to the Governmental Accounting Standards. This happened due to several problems related to the application of accrual basis to the financial statements, which involve the accounting application, standards, and the lack of training and socialization done regarding the applicable Governmental Accounting Standards. KEYWORDS: ACCUAL BASIS, GOVERNMENTAL ACCOUNTING STANDARDS, FINANCIAL STATEMENT ABSTRAKPenelitian ini bertujuan untuk mengevaluasi kesesuaian laporan keuangan yang telah dibuatPemerintah Kota Sibolga dengan Standar Akuntansi Pemerintahan yang berlaku. Metodologi yang digunakan dalam penelitian ini adalah penelitian terapan dan bersifat kualitatif. Objek yang diteliti dalam penelitian ini adalah pencatatan dan penyajian LKPD Kota Sibolga Tahun Anggaran 2017. Data penelitian yang digunakan adalah data primer hasil dari wawancara dengan pihak yang berkaitan langsung dengan penyusunan LKPD dan data sekunder berupa LKPD Kota Sibolga dan artikel teoritis. Teknik analisis dilakukan dengan mengumpulkan data yang diperlukan dan mengevaluasi LKPD dengan SAP yang berlaku. Hasil penelitian menunjukkan bahwa Pemerintah Kota Sibolga sudah menerapkan basis akrual dalam penyusunan LKPD Kota Sibolga, namun belum sepenuhnya sesuai dengan SAP yang berlaku. Hal ini disebabkan karena adanya beberapa permasalahan terkait penerapan basis akrual pada LKPD Kota Sibolga yaitu aplikasi akuntansi, kebijakan akuntansi, serta kurangnya pelatihan dan sosialisasi terkait SAP berbasis akrual. Kata kunci: basis akrual, standar akuntansi pemerintahan, laporan keuang

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PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL, KOMPETENSI SUMBER DAYA MANUSIA DAN PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN GIANYAR

Widya Akuntansi dan Keuangan ◽

10.32795/widyaakuntansi.v2i1.555 ◽

2020 ◽

Vol 2 (1) ◽

pp. 113-126

Author(s):

Putu Cita Ayu ◽

Ni Putu Ayu Kusumawati

Keyword(s):

Local Government ◽

Human Resource ◽

Internal Control ◽

Linear Regression Analysis ◽

Accounting Standards ◽

Secondary Data ◽

Data Sources ◽

Financial Reports ◽

Government Accounting

This study aims to determine the effect of the application of accrual-based government accounting standards, human resource competencies and internal control on the quality of financial statements of the Gianyar Regency government. The type of data used in this study is a type of quantitative data while the data sources used in this study are primary and secondary data sources. The population used in this study was 36 departments in the Gianyar Regency Regional Organizations Organization. The sample in this study used a purposive sampling method, with a sample of 91 respondents working in the finance department. Data was collected using the questionnaire method. The data analysis technique used in this study is multiple linear regression analysis. The results showed that the application of accrual-based government accounting standards, human resource competence and internal control had a positive effect on the quality of local government financial reports in Gianyar Regency. This shows that the higher the application of accrual-based government accounting standards, human resource competencies and internal control, the higher the quality of local government financial reports in Gianyar Regency.

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MENGGAPAI TENAGA TERAMPIL MENGELOLA DANA DESA DI SMK PGRI 2 CIBINONG BOGOR

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) ◽

10.34204/jiafe.v5i2.2058 ◽

2020 ◽

Vol 5 (2) ◽

pp. 219-228

Author(s):

Edy Sudaryanto

Keyword(s):

Data Analysis ◽

Human Resources ◽

Secondary Data ◽

Primary Data ◽

Data Display ◽

Vocational High School ◽

Government Accounting ◽

Fund Accounting ◽

Standard Handbook ◽

Data Analysis Methods

This study aims to identify and analyze opportunities, challenges, constraints and efforts of vocational high school or Sekolah Menengah Kejuruan (SMK) to create graduates especially accounting programs that are able to manage village funds. The object of the study are accounting program students of SMK PGRI 2 Cibinong. Data used in this study are primary data and secondary data. Data is collected using interviews, observation, and documentation. Data analysis methods use data reduction, data display and conclusion drawing/verification. The results of this study show that the SMK PGRI 2 Cibinong Bogor aware of the opportunities for SMK graduates of the accounting program to fill the scarcity of skilled human resources to manage village funds. But teachers have less experience in the practice of village fund accounting so that they do not have confidence in teaching. Other constraints are less discussion of government accounting in the accounting syllabus and the absence of a standard handbook/module for teachers to teach accounting subjects.

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PENGARUH PENDAPATAN RUMAH TANGGA TERHADAP KONSUMSI DAGING (SAPI, BABI DAN AYAM ) DI DESA SEA I KECAMATAN PINELENG

ZOOTEC ◽

10.35792/zot.34.2.2014.5522 ◽

2014 ◽

Vol 34 (2) ◽

pp. 10

Author(s):

Richie A.F. Osak ◽

V V.J Panelewen ◽

J. Pandey ◽

I. D.R Lumenta

Keyword(s):

Household Income ◽

Household Head ◽

Secondary Data ◽

Meat Consumption ◽

Research Problem ◽

Chicken Meat ◽

Primary Data ◽

Survey Method ◽

The Difference ◽

The Village

ABSTRACT THE EFFECT OF HOUSEHOLD INCOME ON MEAT CONSUMPTION (BEEF, PORK AND CHIKEN) AT THE VILLAGE OF SEA I, PINELENG DISTRICT.This study aims to determine the magnitude of meat consumption (beef, porl and chiken) of household based on income levels in the Village of Sea I, Pineleng district and to determine the effect of household income on meat consumption (beef, porl and chiken) in the Village of Sea I, Pineleng district. Formulation of research problem is how much they purchased meat (beef, porl and chiken) consumption household in the Village of Sea I, Pineleng district. This study was conducted in the Village of Sea I, Pineleng district. Study was conducted using a survey method, and data were obtained through primary data and secondary data. Determination of the location (rural sample) in the study was conducted by purposive sampling method. Number of samples used in this study were 30 people. Data of this study were analyzed by descriptive and mathematical analysis methods. Income indicated the amount of income earned in a month household, whether they were from the household head or sourced from other household members who work and earn income. From the money earned, the highest number of respondents had incomes between 1.000.000 to 3.000.000/month with the percentage of 70 %, while the number of respondents with the smallest income was less than 1.000.000/month with the percentage of 16.67 %. The difference of income held by the respondents in the Village of Sea I, would have an impact on the amount of meat purchases each month. This was in accordance with the opinion Sukirno (2002) stating that most of the disposable income is used to buy food and clothing. Most of the meat consumed by people in the Village of Sea I was pork and chicken meat compared to beef, it was because the price of beef was relatively expensive compared to the price of pork and chicken meat. Based on research results, pork was the most meat consumed by family respondents about 21 families with the percentage of 70 % of respondents, followed by chicken meat about 18 families with the percentage of 60 % of respondents, and beef by 8 families with the percentage of 26 respondents, 67 % of domestic poultry and meat about 6 families with the percentage of 20 % of respondents. Based on the results of research, it can be concluded that household income significantly affect the consumption of meat in the Village of Sea I, Pineleng district and the average consumption of meat in the Village of Sea I, Pineleng district was about 8,9 kg/capita/year, below the national target of 10,3 kg/capita/year. Key Words : Household income, meat consumption, Sea I Village.

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