scholarly journals KEBERHASILAN IMPLEMENTASI PERATURAN PEMERINTAH NOMOR 71 TAHUN 2010 TENTANG STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL

GANEC SWARA ◽  
2020 ◽  
Vol 14 (1) ◽  
pp. 406
Author(s):  
MUHAMMAD RAMLI ◽  
OKKY AFRIWAN ◽  
BUDIARTO BUDIARTO
Keyword(s):  
Human Resources ◽  
Significant Relationship ◽  
Local Governments ◽  
Quantitative Research ◽  
Government Regulation ◽  
Accounting Standards ◽  
City Government ◽  
Successful Implementation ◽  
Government Accounting ◽  
And Training

This study aims to determine the factors that play a role in the successful implementation of Government Regulation Number 71 of 2010 concerning Accrual Based Government Accounting Standards. This type of research is a quantitative research with a regression analysis method to the factors of regulation, HR, commitment, supporting tools, and relevant training which are thought to influence the successful implementation of Government Regulation No.71 of 2010 concerning Accrual Based Government Accounting Standards. The research population is the regional financial manager in 33 Regional Apparatus Organizations/Regional Apparatus Work Units within the Mataram City Government, namely the Head of the OPD/SKPD and/or Financial Administration Officials, Treasurers and Planning Staff. The research sample is selected by using the purposive sampling method with 91 respondents out of 99 respondents who are given questionnaires. The results showed that partially the quality of human resources and training have a significant relationship, while regulations, commitments, and supporting instruments do not have a significant relationship to the success of the local government in implementing PP71/2010. And based on simultaneous analysis shows that there is an influence of the relationship between regulations, human resources, commitments, supporting tools, and training on the success of local governments in the implementation of PP71/2010.

scholarly journals ANALISIS KESIAPAN PEMERINTAH DAERAH DALAM MENERAPKAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL DAN DAMPAKNYA TERHADAP SUMBER DAYA MANUSIA PADA PEMERINTAH KOTA BITUNG

2015 ◽  
Vol 6 (2) ◽  
Author(s):  
Greaty Prilen Humiang ◽  
David P.E. Saerang ◽  
Herman Karamoy
Keyword(s):  
Human Resources ◽  
Local Governments ◽  
Group Discussion ◽  
Accounting Standards ◽  
City Government ◽  
Government Regulations ◽  
Government Accounting ◽  
The Government ◽  
The City ◽  
Depth Interviews

This study aims to determine the readiness of the government of Bitung in implementing accrual-based government accounting standards. Data was collected by observation at every SKPD in Bitung City Government followed in-depth interviews with key informants. The data collected was analyzed by qualitative methods. Then based on interviews (Focus Group Discussion) drawn conclusions indicate that Bitung City Government was ready to apply Accrual Based Government Accounting Standards. This is supported by the Government regulations which require to all local governments, including the city of Bitung in applying Accrual Based Government Accounting Standards, as well as Bitung City Government has issued the relevant mayor Accounting Policies in Bitung. Other things that support the readiness of the implementation of Accrual Based Accounting Standards, namely; development of human resources employee, committed leader who supports the changes later infromasi facilities and infrastructure systems are adequate and can accommodate Accrual Based Accounting Standards.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERHASILAN PENERAPAN AKUNTANSI BERBASIS AKRUAL PADA PEMERINTAH KABUPATEN LOMBOK BARAT

SOLID ◽  
2018 ◽  
Vol 8 (2) ◽  
pp. 18
Author(s):  
Budiarto
Keyword(s):  
Human Resources ◽  
Local Governments ◽  
Quantitative Research ◽  
Sampling Technique ◽  
Accounting Standard ◽  
Regional Finance ◽  
Finance Management ◽  
Government Accounting ◽  
Government Work ◽  
And Training

This study is intended to determine the factors that influence the success of local governments in the implementation of PP 71/2010 on Accrual Based Government Accounting Standard. This quantitative research employs the regression method to analyse the regulations, human resources, commitment, other supporting elements and training which seem to influence the accomplishment of local governments in the implementation of PP 71/2010 on Accrual Based Government Accounting Standard. The population of the study is the regional finance management personnel in 32 Government Work Units (SKPD) within the district government of West Lombok comprising of head of SKPD and/or the finance administration officer (PPK), treasurer, and the planning staff. Sample is selected through the purposive sampling technique in which 96 respondents are given questionnaires. Only 71 respondents return the questionnaires. Likert scale is used for the data measurement.The result of the study shows that regulation, human resources, commitment, other supporting, and training elements partially and simultaneously have positive effect to the accomplishment of local governments in the implementation of PP 71/2010 on Accrual Based Government Accounting Standard.Keywords:  Accrual Basis, regulation, human resources, commitment, supporting elements, training

scholarly journals ANALISIS PENCATATAN DAN PELAPORAN BELANJA LANGSUNG PADA BADAN PELAKASANA PENYULUHAN DAN KETAHANAN PANGAN KOTA MANADO

2016 ◽  
Vol 11 (2) ◽  
Author(s):  
Cheny Walangitan ◽  
Jenny Morasa ◽  
Meily Kalalo
Keyword(s):  
Food Security ◽  
Local Governments ◽  
Government Regulation ◽  
Accounting Standards ◽  
Monthly Report ◽  
Government Accounting ◽  
Work Units ◽  
Regional Work ◽  
Direct Expenditure ◽  
Descriptive Method

Work Units (SKPD) is part of the local governments that perform the task of government and public services, either directly or indirectly. To carry out their tasks and functions, the local work unit is allocated funds (budget). Therefore iu, also called the head SKPD budget (PA). Research Object is the Implementing Agency and the Food Security Extension Manado City is a regional work units (SKPD) is located in the district Mapanget. The purpose of this study was to analyze the recording and reporting of direct expenditure. The method used in this research is descriptive method that aims to understand and describe the data obtained in the form of records and expense reports. Research results in the recording of the Implementing Agency and the Food Security Extension Manado City in accordance with Government Regulation No. 71 of 2010. The monthly report treasurer in the format and description are in accordance with Government Regulation No. 71 of 2010 on government accounting standards. Keywords: Recording, Reporting, Direct Spending

scholarly journals Implementation of Accrual-Based Government Accounting Standards in Indonesia: A Review of Organizational Factors

2021 ◽  
Vol 13 (5(J)) ◽  
pp. 22-31
Author(s):  
Vania Talitha ◽  
Khoirul Aswar
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Structural Equation ◽  
Quantitative Research ◽  
Accounting Standards ◽  
Organizational Factors ◽  
Organization Culture ◽  
Equation Modeling ◽  
Regional Government ◽  
Government Accounting

The purpose of this quantitative research is to test and prove empirically the effect of applying accrual-based accounting standards in Indonesia. The population in this study is the head of the financial subdivision and the financial staff of the regional government organizational unit in the DKI Jakarta province. The study used the random sampling method and managed to collect 84 respondents. Structural Equation Modeling (SEM) is used in this study as a data analysis test tool using Smart PLS software version 3.0. The results show that the quality of human resources and organizational commitment has a significant effect on the application of accrual-based accounting standards in Indonesia. Meanwhile, training and organization culture does not have a significant influence on the implementation of accrual-based accounting standards in Indonesia. The contribution for local government to improve their performance in reporting local government financial statements (LKPD) and assess their conformity with accounting standards in accordance with PP No. 71 of 2010 and ensure that the adoption of accrual-based accounting standards has been thoroughly established in local governments.

scholarly journals KESIAPAN IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL

2020 ◽  
Vol 30 (2) ◽  
pp. 123
Author(s):  
Lilik Suroya ◽  
Heru Tjaraka
Keyword(s):  
Government Regulation ◽  
Formal Education ◽  
Accounting Standards ◽  
Case Study Method ◽  
Government Accounting ◽  
The Republic ◽  
Finance Department ◽  
And Training

Introduction: This study will identify the readiness to implement the Accrual-Based Government Accounting Standards in the regional public hospital dr. Soedono Madiun.Methods: This research uses a qualitative approach with an explanatory case study method. Implementation of accrual-based Government Accounting Standards must be implemented in 2015 in accordance with the Law of the Republic of Indonesia No. 17 of 2003 concerning State Finance.Results: Human resources in the Finance Department in implementing accrual-based government accounting standards are considered inadequate or inadequate, but the management of RSUD dr. Soedono Madiun strives by disseminating the understanding of accrual accounting, improving formal education, and training so that it has benefits to improve accounting understanding and improve the quality of human resources.Conclusion and suggestion: The main obstacle in the readiness to implement accrual-based Government Accounting Standards is the provincial level legal basis in the form of a Governor Regulation concerning Accrual-based Accounting Policies which underlie Government Regulation No. 71/2010 does not yet exist.

scholarly journals PENGARUH SISTEM AKUNTANSI PEMERINTAH DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH KOTA BENGKULU

2015 ◽  
Vol 3 (1) ◽  
Author(s):  
Rina Yuniarti
Keyword(s):  
Government Regulation ◽  
Accounting Standards ◽  
City Government ◽  
Accounting System ◽  
Financial Reports ◽  
Accounting Systems ◽  
Government Accounting ◽  
Performance Accountability ◽  
Government Data ◽  
The Government

Rina Yuniarti; Based on Government Regulation No. 24 Year 2005 regarding the Government Accounting Standards (SAP). Government Accounting Standards are accounting principles applied in preparing and presenting the financial statements of the government. Thus, the Government Accounting Standards are requirements that have the force of law in an effort to improve the quality of financial reports of government agencies. good reporting system is needed in order to monitor and control the performance of managers in implementing budget diterapkan.Penelitian aims to determine the effect of government accounting systems and reporting on performance accountability system. The research sample SKPD in Bengkulu city government. Data analysis technique used is the regression berganda.Hasil this study indicate that the government accounting system affect the performance accountability and reporting systems and the effect on performance accountabilityKey words: Government Accounting System, System Reporting, PerformanceAccountability

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KEANDALAN PELAPORAN KEUANGAN PEMERINTAH DAERAH DIKABUPATEN WAJO

2021 ◽  
Vol 5 (1) ◽  
pp. 21-31
Author(s):  
Dian Hajra ◽  
Jamaluddin Majid
Keyword(s):  
Human Resources ◽  
Financial Reporting ◽  
Local Governments ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Accounting Standards ◽  
Multiple Linear Regression Analysis ◽  
Public Works ◽  
The Government

This study aims to see whether the quality of human resources, the application of accounting standards and information governance affects the financial reporting of local governments in Wajo Regency. The population of this study were all employees of the financial division of the SKPD in the scope of Wajo Regency, namely the Department of Public Works for Spatial Planning and Land, the Office of Health and the Office of Agriculture and Food Security. This type of research is quantitative research. Collecting data from filling out questionnaires. The data collected were processed using SPSS with multiple linear regression analysis to test the hypothesis. Based on the results of research, the government can ignore that the quality of human resources and the application of accounting standards have a positive effect on regional financial reporting. Meanwhile, the use of information technology has no effect on local government financial reporting. This may be due to the fact that the SKPD is lacking in maximizing the integrated computer system.

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

Sign in / Sign up

Export Citation Format

Share Document