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 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 PEMAKNAAN PENERAPAN AKUNTANSI BASIS AKRUAL

AJAR ◽  
2020 ◽  
Vol 3 (01) ◽  
pp. 48-67
Author(s):  
Yanni Yanni ◽  
Fransiskus Randa ◽  
Yakobus K Bangun
Keyword(s):  
Financial Management ◽  
Local Governments ◽  
Accounting Standards ◽  
Financial Statements ◽  
Accounting System ◽  
Government Regulations ◽  
Government Accounting ◽  
The North ◽  
Interpretive Approach ◽  
The Government

This study is a qualitative study of the application of the accrual-based Government accounting system to the Government of North Toraja Regency. The purpose of this study is to interpret the application of accrual-based Government Accounting Standards (SAP) to the Government of North Toraja Regency. Data in this study were collected through observation, documentation, and interviews with five informants directly related to the implementation of accrual-based Governent Accoutning Standards (SAP). The data that has been collectted is then analyzed and interpreted by qualitative methods using an interpretive approach. The results showed that the application of accrual-based Government Accounting Standards (SAP) in the North Toraja Regency Government was a reflection of a formality. This is supported by the existence of government regulations that require all local governments including the North Toraja Regency Government to implement accrual-based Government Accoutning Standards. The complexity of the financial statements is a major factor in the resistance attitude of the North Toraja Regency financial management in the accrual-based Government Standard implementation. Meanwhile, in terms of organizational culture, the North Toraja Regency Government is required to apply accrual-based Government Accounting Standards

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.

KESIAPAN PEMERINTAH DAERAH DALAM PENERAPAN AKUNTANSI BERBASIS AKRUAL

2017 ◽  
Vol 4 (2) ◽  
pp. 83
Author(s):  
Sulaiman Sulaiman ◽  
Abdullah Abdullah
Keyword(s):  
Information Technology ◽  
Organizational Commitment ◽  
Human Resources ◽  
Quantitative Methods ◽  
Accounting Standards ◽  
Government Accounting ◽  
Accrual Basis ◽  
The City

<p>The purpose of this study is to demonstrate empirically whether human resources, infrastructure, information technology, organizational commitment, and accounting policies affect the readiness of the implementation of Government Accounting Standards based on accrual.The sample in this research is the employee who is in the sub-section of finance, assets, treasury and accounting fields, and field DPPKA budget of the city of Bengkulu. Respondents in this study amounted to 32 people. This study uses quantitative methods.<em> </em>The results of the study showed that the human resources, infrastructure, information technology, and organizational commitment positively affects the readiness of the implementation of Government Accounting Standards based on accrual. While the accounting policies are not influence on the readiness of the implementation of Government Accounting Standards based on accrual. The results of this study indicate that accounting understanding that each employee is not enough in the implementation of government accounting standards accrual basis.</p>

scholarly journals Analisis Faktor Capaian Realisasi Penerimaan Retribusi Jasa Angkutan Sungai dan Penyeberangan pada Dinas Perhubungan Kota Palembang

2020 ◽  
Vol 5 (2) ◽  
pp. 121-129
Author(s):  
Darma Yanti ◽  
Rosalina Ghozali
Keyword(s):  
Human Resources ◽  
City Government ◽  
Legal Basis ◽  
Government Regulations ◽  
The City ◽  
Rules Set

River and crossing service levies are transport activities using ships carried out in the river, and crossings to transport passengers, goods and or animals organized by river and crossing companies. The factor of not achieving the realization of the revenue of river transportation and crossing retribution services in the Palembang City Transportation Agency, setting unrealistic targets is constrained by a lack of legal basis so as to achieve the desired target cannot be achieved and limited authority for officers who withdraw fees due to regulatory regulations Number 35 of 2017 concerning escorts that are still in conflict with the Laws Regulations, Ministerial Regulations, Government Regulations, and Regional Regulations. The collection of retribution is also experiencing leakage or breakthrough due to the effectiveness of the imposition of sanctions and the lack of facilities and infrastructure in the field. The service is not yet prime due to limited human resources or field implementation officers. The levies collection officer is not unwilling to provide services and human resources, but also because of conflicting rules that prevent officers from carrying out a complete withdrawal. Officers move with the rules set by the City Government so that their authority is limited.

scholarly journals STRATEGI PENINGKATAN KESIAPAN SUMBER DAYA MANUSIA DALAM IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL DI PEMERINTAH KABUPATEN KEPULAUAN SELAYAR

2018 ◽  
Vol 10 (1) ◽  
Author(s):  
Nur Mayani ◽  
A. Faroby Falatehan ◽  
Ekawati Sri Wahyuni
Keyword(s):  
Performance Analysis ◽  
Human Resources ◽  
Human Resource ◽  
Financial Reporting ◽  
Local Governments ◽  
Gap Analysis ◽  
Promotion Policy ◽  
Government Accounting ◽  
The Republic ◽  
The Government

ABSTRACTThe application of Government Accounting Standards in the preparation of financial statements is one indicator of opinion giving by the Supreme Audit Board of the Republic of Indonesia (BPK-RI). Based on the results of BPK RI 2015 examination of 109 local governments in Indonesia, the efforts made by local governments had not been fully effective, where the results of the examination indicated the problems related to policies, information technology and human resources to support accrual-based financial reporting. The Government of Kepulauan Selayar has only implemented accrual-based accounting in the last two years. This study aimed to analyze the performance of the government of Kepulauan Selayar in overcoming the problems related to the human resources of financial report makers as a consideration to setting strategy priorities to increase human resources readiness that supported the implementation of accrual-based accounting using the method of Importance Performance Analysis (IPA) and Gap Analysis. To solve human resource problems required strategies i.e. creating a mutation and promotion policy that supported the accrual-based accounting implementation, creating competency on planning documents and human resource training, making planning documents on education needs and accrual basis accounting training, and financial administration officials must be from the alumni of accounting training.Key words: Accrual-Based Financial Reporting, Kepulauan Selayar, IPA, AHPABSTRAKPenerapan Standar Akuntansi Pemerintahan dalam penyusunan laporan keuangan merupakan salah satu indikator pemberian opini oleh Badan Pemeriksa Keuangan Republik Indonesia (BPK-RI). Berdasarkan hasil pemeriksaan BPK tahun 2015 terhadap 109 Pemda di Indonesia, menyimpulkan bahwa upaya yang telah dilakukan pemerintah daerah belum sepenuhnya efektif, di mana hasil pemeriksaan menunjukkan adanya permasalahan terkait kebijakan, teknologi informasi dan SDM untuk mendukung pelaporan keuangan berbasis akrual. Pemerintah Kabupaten Kepulauan Selayar baru mengimplementasikan akuntansi berbasis akrual dalam dua tahun terakhir ini. Penelitian ini bertujuan menganalisis kinerja Pemda Kepulauan Selayar dalam mengatasi masalah terkait SDM pembuat laporan keuangan sebagai bahan pertimbangan dalam menetapkan prioritas kebijakan yang dapat menunjang implementasi akuntansi berbasis akrual menggunakan metode Importance Performance Analysis (IPA) dan Gap Analysis, dan merumuskan strategi prioritas peningkatan kesiapan SDM dalam implementasi SAP berbasis akrual menggunakan Analytical Hierarchy Process (AHP). Untuk meningkatkan kesiapan SDM memerlukan strategi membuat kebijakan mutasi dan promosi yang mendukung implementasi akuntansi berbasis akrual, Membuat dokumen perencanaan kebutuhan kompetensi dan pelatihan SDM, Membuat dokumen perencanaan kebutuhan diklat penerapan akuntansi berbasis akrual, dan Pejabat Penatausahaan Keuangan Organisasi Perangkat Daerah harus dari alumni diklat akuntansi.Kata Kunci: Laporan Keuangan Berbasis Akrual, Kepulauan Selayar, IPA, AHP.

scholarly journals Analisis penerapan standar akuntansi pemerintahan untuk belanja pada Dinas Kesehatan Kota Manado

2020 ◽  
Vol 2 (1) ◽  
pp. 44
Author(s):  
Jefri Fanuel Motoh ◽  
Jantje J Tinangon ◽  
Jessy D. L Warongan
Keyword(s):  
Public Health ◽  
Human Resources ◽  
Accounting Standards ◽  
Health Agency ◽  
Government Performance ◽  
Accounting Standard ◽  
Financial Reports ◽  
Government Accounting ◽  
State Finance ◽  
The Government

Government Accounting Standards is an accounting standard established to increase transparency in the management of state finances so that the use of state finance becomes more targeted and avoids various kinds of government financial misuse. The benefits of applying accrual-based Government Accounting Standards certainly make it easier for the government to evaluate financial reports on government performance, especially on human resources. The purpose of this study was to determine for expenditure at the Manado City Health Office in accordance with the application of accrual-bassed Government Accounting Standards. The results of the study on the Manado City in Public Health Agency have carried out the implementation of Government Accounting Standards for expenditure (cost realization), and accrual-based regulations have been implemented in accordance with the regulation of the Minister of Home Affairs Number 64 of 2013.

scholarly journals ANALISA KEBIJAKAN PEMERINTAH KOTA KEDIRI DALAM PENINGKATAN DAYA SAING SUMBER DAYA MANUSIA (SDM) DI DUNIA INTERNASIONAL

2018 ◽  
Author(s):  
Yudiyanto Tri Kurniawan
Keyword(s):  
Human Resources ◽  
Positive Impact ◽  
Provincial Government ◽  
City Government ◽  
Regional Government ◽  
Qualitative Descriptive ◽  
The Mean ◽  
The City ◽  
Depth Interviews

Consideration of the composition of employment Indonesia today and face the challenges of free trade to meet the global competition we will analyze regional government policy in improving the Competitiveness of Human Resources (HR) in the international community, which is a case study in Kediri. This research is qualitative descriptive with case study technique. The data collection was done by using in-depth interviews, field observation and documentation. The informations processed by data condensation and analized by readiness factor of IMD Worid Talent Ranking.The results show government policies in improving Competitiveness Human Resources (HR) Kediri relatively plentiful, varied and implemented by many Local Government Unit (LGU) owned both the Provincial Government and the City Government. In the mean as well as those policies will have a positive impact relative to the increase of Competitiveness human resources in the international world.

scholarly journals Analisis Faktor-Faktor yang Memengaruhi Penerapan Standar Akuntansi Pemerintah pada Kantor Wilayah Kementerian Hukum dan HAM Sumatera Selatan

2020 ◽  
Vol 1 (1) ◽  
pp. 11-22
Author(s):  
Eriza Khosakiyah ◽  
Vhika Meiriasari ◽  
Andini Utari Putri
Keyword(s):  
Human Rights ◽  
Human Resources ◽  
Political Process ◽  
Accounting Standards ◽  
Accounting System ◽  
Accounting Systems ◽  
Political Processes ◽  
Government Accounting ◽  
The Government

This study aims to investigate the influence of the quality of human resources, government accounting system, and political process on the application of government accounting standards at the Ministry of Law and Human Rights of South Sumatra. The population was all 152 employees at the Ministry of Law and Human Rights. Data were collected through questionnaires to 40 respondents and analysed using multiple linear regression on SPSS V25. The results prove that partially the quality of human resources and the government accounting system affects the application of government accounting standards. Conversely, the political process has no effect on the application of government accounting standards. Simultaneously, the quality of human resources, government accounting systems, and political processes have an effect on the application of government accounting standards.

scholarly journals TOURISM LAW (STUDY ON THE DUTCH CEMETRY IN PENELEH SURABAYA)

2019 ◽  
Vol 15 (2) ◽  
pp. 163-171
Author(s):  
Tomy Michael
Keyword(s):  
Human Resources ◽  
City Government ◽  
Legal Certainty ◽  
State Characteristic ◽  
City Center ◽  
The Law ◽  
The Government ◽  
The City

A law is said to be good if the law goes according to its function. By all means is to implement the law in law science. The application of the law is a state characteristic of the law in which the application will be achieved legal objectives consisting of legal justice, legal certainty and legal benefit. Starting from this, the development of tourism in Indonesia, especially in the Dutch cemetry in Peneleh Surabaya does not comply with Act No. 10-2009. This development is also influenced by human resources in this case the government of Surabaya is less concerned about the existence of the Dutch cemetry in Peneleh Surabaya. By doing empirism Research, the results are still low desire of Surabaya city government because the location is not located in the city center

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