scholarly journals Rekonsiliasi Data Keuangan dan Karakterisasi Satuan Kerja dengan Teknik Data Mining

2016 ◽  
Vol 1 (3) ◽  
pp. 49-68
Author(s):  
Dedy Elisa Limbong
Keyword(s):  
Data Mining ◽  
Central Government ◽  
Financial Statements ◽  
Tax Revenue ◽  
Accounting System ◽  
Work Unit ◽  
Data Mining Techniques ◽  
Classification Technique ◽  
Work Units ◽  
The Government

Preparation of Financial Statements of the Central Government is the responsibility of the government. The preparation of the report should be preceded by a reconciliation of financial data between the State General Treasurer (BUN) by KPPN with Work Unit. BPK findings on unmatches as results of reconciliation is a proof that there are still unmatched transactions recorded in the accounting system of  BUN and work units's. Direktorat Jenderal Perbendaharaan can reduce the possibility of unmatch records by performing supervision activities focused on work units that have been characterized. Data mining techniques can be used for characterization by utilizing a database on Sistem Perbendaharan dan Anggaran Negara (SPAN). This research use classification technique by setting two class that are SELISIH and OK. This research uses twenty attributes from work unit obtained through data mining techniques and the result shows work units with high number of SP2D and PNBP records (non-tax revenue) are work units tended to be unmatch work unit. Abstrak Penyusunan Laporan Keuangan Pemerintah Pusat merupakan tanggung jawab pemerintah. Penyusunan laporan tersebut harus didahului oleh proses rekonsiliasi data keuangan antara Bendahara Umum Negara (BUN) melalui KPPN dengan satuan kerja. Temuan BPK atas selisih hasil rekonsiliasi menjadi bukti bahwa masih terdapat selisih pencatatan akuntansi pada sistem BUN dan satuan kerja. Direktorat Jenderal Perbendaharaan (KPPN) dapat menekan kemungkinan terjadinya selisih rekonsiliasi dengan melakukan kegiatan supervisi yang terfokus pada satker-satker yang telah dikarakterisasi. Teknik data mining dapat digunakan untuk melakukan karakterisasi tersebut dengan memanfaatkan database pada Sistem Perbendaharaan Anggaran dan Negara (SPAN). Teknik data mining dilakukan dengan metode klasifikasi dengan menetapkan dua kelas yaitu kelas SELISIH dan OK. Penelitian ini menggunakan dua puluh atribut satuan kerja di mana melalui teknik data mining di mana hasil data mining menunjukkan bahwa satker dengan atribut Jumlah Surat Perintah Pencairan Dana (SP2D) dan Realisasi Penerimaan Negara Bukan Pajak (PNBP) yang tinggi merupakan satker yang cenderung selisih hasil rekonsiliasinya.

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 THE INFLUENCE OF UNDERSTANDING OF ACCOUNTING SYSTEM, GOVERNMENT FINANCIAL MANAGEMENT AND WORK ENVIRONMENT ON PERFORMANCE OF WORK UNITS

2017 ◽  
Vol 1 (3) ◽  
Author(s):  
Susan Rondonuwu ◽  
Agustinus Salle ◽  
Paulus K. Allo Layuk
Keyword(s):  
Work Environment ◽  
Financial Management ◽  
Sampling Technique ◽  
Field Studies ◽  
Financial Accounting ◽  
Accounting System ◽  
Government Accounting ◽  
Study Results ◽  
Work Units ◽  
The Government

The purpose of this study was to test the influence of the understanding of accounting system, government financial management and work environment on the performance of work units (a study in Regional Ministry Departments/ Work Units in Keerom Regency). Population of this research was the 62 respondents from finance managers in the Regional Ministry Departments/ Work Units. The sampling technique used was a non-Probability sampling in saturation sampling. Data collection was conducted through field studies and literature. A Multiple Linear Regression with the F-test and t-test was employed to analyse the data collected and test the hypotheses. The study results showed that the understanding of the government financial accounting system did not influence performance of the work units. Government financial management had no effect on the performance of the work units. Work environment influenced work units performance. Lastly, understanding government accounting system, government financial management and work environment simultaneously influenced performance of work units. Keywords : Understanding of Government Financial Accounting System, Financial Management, Work Environment, Performance of Work Units

scholarly journals IPTEKS BANTUAN SOSIAL BERDASARKAN STANDAR AKUNTANSI PEMERINTAHAN DI KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Yustanti A. Radjak ◽  
Oliviana Kojo ◽  
Dian Ardhina Lacoro ◽  
Jenny Morasa
Keyword(s):  
Central Government ◽  
Social Assistance ◽  
Accounting Standards ◽  
Financial Statements ◽  
Regional Government ◽  
Regional Office ◽  
Government Accounting ◽  
North Sulawesi ◽  
The Government

Social assistance is the provision of assistance in the form of money or goods provided from the Central Government to the Regional Government or central institutions in the region. The expenditure / burden of social assistance in the Regional Office of the Ministry of Religion of North Sulawesi Province is in accordance with Government Accounting Standards (GAS). for procedures for social assistance that have been going well, can be seen from the procedures stipulated in the proposal until the disbursement of funds or goods. Presentation of financial statements using accrual methods makes it easier for the government to produce accurate government financial reports.Keywords: Government Accounting Standards, Social Assistance

scholarly journals PEMODELAN UML UNTUK APLIKASI MANAJEMEN KEUANGAN

2018 ◽  
Author(s):  
walhidayat
Keyword(s):  
Information Systems ◽  
Cash Flow ◽  
Financial Management ◽  
Balance Sheet ◽  
Financial Statements ◽  
Accounting System ◽  
Management Company ◽  
Mobile Information ◽  
Mobile Information Systems ◽  
The Government

The development of mobile information systems with dynamic track and a variety of business needs, in order to be aligned with that goal then a computerized concept is needed. Periodically, the company has always issued financial statements that were made by the accounting department and given to the parties concerned, ie the government, creditors, owners and the management company itself. There are plenty of financial statements issued by the company, but that is commonly used is:Income Statement, Balance Sheet, Cash Flow Statement. Based on the analysis results, it can be seen that the system is feasible to be implemented on the Personal Software for purposes of financial management today is an electronic accounting system (E-Accounting System) using a variety of features that can be used in accordance with its function, and a variety of modeling softwarerequirements this can be used in modeling with UML method.

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 Crime Analysis and Prediction Using Data Mining and Machine Learning Techniques

2021 ◽  
Vol 9 (10) ◽  
pp. 1259-1270
Author(s):  
Jasmeet Kaur
Keyword(s):  
Data Mining ◽  
Association Rule ◽  
Association Rule Mining ◽  
Crime Rates ◽  
Crime Analysis ◽  
Crime Trends ◽  
Outlier Analysis ◽  
Rule Mining ◽  
Data Mining Techniques ◽  
The Government

Abstract: With the increase in crime rates across the world, it has become important for the Government and crime handling agencies to control the situation as it has put every person in distress. This paper is an attempt to systematically analyze and identify the crime trends across the years, the inter-state relations based on crime rates and categories through the data available, which will help in predicting the crime trends in future and will be instrumental for the Government to take informed actions and improve the country’s situation. This paper applies various data mining techniques in order to analyze the crime records in India. The results of analysis have been compared for various algorithms in the domain of Association Rule Mining, Clustering, Outlier Analysis, Regression and Classification. The paper also attempts to predict the future occurrences of crimes using classification and regression algorithms which use data mining techniques . Keywords: Crime Analysis, Data Mining, Association Rule Mining, Clustering, outlier Analysis, Classification, Regression

scholarly journals HUNGARIAN IFRS IMPLEMENTATION FROM TAX PERSPECTIVE

2020 ◽  
Author(s):  
Gábor Fehér ◽  
◽  
Éva Karai ◽  
Keyword(s):  
Stock Exchange ◽  
Financial Statements ◽  
Income Taxation ◽  
Horizontal Equity ◽  
Tax Revenue ◽  
Accounting System ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Corporate Income Taxation ◽  
Wide Range

The influence of corporate income taxation on financial statements presented on a domestic accounting standards basis differ by countries in a wide range. Corporate income taxation in Hungary has a strong connection to the Hungarian Accounting Act. From 2016 it is prescribed or allowed for specific companies to present their financial statements on IFRS basis. The transition represented not only a challenge in the accounting system of the companies, but the state had to face new tasks because the taxation of IFRS companies had to meet the tax principle of horizontal equity and ensure the proper tax revenue. Research data arise from financial statements of Hungarian companies listed on the Budapest Stock Exchange. The average effective tax rate of Hungarian listed companies decreased after the transition. Temporary tax rules for IFRS companies were applied to reach the tax level of the companies that prepare their financial statements following the Hungarian Accounting Law. Authors compare the results with empirical findings of other European countries.

SIMULASI PENGARUH TRANSAKSI ANTAR ENTITAS DALAM LAPORAN KEUANGAN PEMERINTAH PUSAT

INFO ARTHA ◽  
2017 ◽  
Vol 5 ◽  
pp. 1-16
Author(s):  
Imam Subroto
Keyword(s):  
Central Government ◽  
Financial Statements ◽  
Accounting System ◽  
Government Institutions

The Report of Budget Realization, The Report of Operational, Statement of Changes in Equity and Balance are the outputs of Accrual-based Institute Accounting System which are used by working units of Ministries/Central Government Institutions started in 2015. Transactions among entities resembles a balancing factor to make the Central Government Financial Statements so that the equity is not decreased or even minus. 

IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH (SAP) BERBASIS AKRUAL DI INDONESIA

2019 ◽  
Vol 5 (2) ◽  
pp. 58-65
Author(s):  
Novi Trisnawati
Keyword(s):  
Internal Control ◽  
Financial Statements ◽  
Developed Countries ◽  
Public Confidence ◽  
Accounting System ◽  
Political Commitment ◽  
Government Accounting ◽  
Government Sector ◽  
Accrual Basis ◽  
The Government

Accrual-based accounting system is a modern accounting system that is widely applied in developed countries. While Indonesia has been using an accrual-based accounting system in the private sector for a long time. however, for the government sector, before 2010 Indonesia still used cash basis and cash toward accrual basis. But after the issuance of PP 71 of 2010 all government sectors are required to use an accrual basis to prepare their financial statements. The application of the accrual basis is expected to be able to improve the performance of government units. This improvement will be demonstrated by the better opinion obtained on financial statements, both LKPP and LKKL. And the improved opinion obtained will increase public confidence in the government regarding the use of funds that have been obtained from them. Therefore, for the implementation of accrual basis accounting to be fully implemented, several requirements are needed, including: (1) Improvements that must be made to an adequate accounting system and accounting technology, including a reliable internal control system; (2) The availability of competent accountants as adequate HR requirements; (3) Appropriate strategies are used for applying the accrual basis; (4) political commitment; and (5) communicating the purpose of applying this basis. Keywords: government accounting standard, accrual based accounting

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