Implementasi Standar Akuntansi Keuangan (SAK) Dan Standar Akuntansi Pemerintah (SAP) Pada Laporan Keuangan Badan Layanan Umum Daerah (BLUD) Rumah Sakit Tani Dan Nelayan Pemerintah Daerah Kabupaten Boalemo

Abstract. Farmer and Fisherman Hospital utilizes accrual basis for its accounting and financial statements. It is also required to produce 2 types of financial statements based on: Financial Accounting Standard for non-profit organization and Government Accounting Standard for consolidation purposes. This research aims to analyze the implementation of Financial Accounting Standard and Government Accounting Standard on Financial Statements of Local Service Institution Farmer and Fisherman Hospital and their barriers. This is a qualitative exploratory study. Data were collected by interviews, participant observation and document analysis. Respondents consist of Finance and Accounting staff within the hospital. Findings indicate that the implementation of Financial Accounting Standard and Government Accounting Standard of Local Service Institution Farmer and Fisherman Hospital are supported by: (1) Regulation of Indonesian Ministry of Internal Affair number 61 year 2007, (2) Accounting policies, (3) Work program/plan, (4) Procedures supported by Standard Operating Procedures and (5) governance in describing the financial statements based on Financial Accounting Standard and Government Accounting Standard. On the other hand, barriers in implementing Financial Accounting Standard and Government Accounting Standard are firstly in its Human Resources: (1) Insufficient quantities and quality skilled human resources (2) Accounting Information System is not optimally utilized (3) Financial Statements are established manually, (4) Supporting documents are incomplete. Secondly, communication is not conducted well.Keywords: Public Service Institution, Financial Accounting Standard, Government Accounting Standard, accrual, Financial StatementsAbstrak. Penyelenggaraan akuntansi dan laporan keuangan Rumah Sakit Tani dan Nelayan Kabupaten Boalemo menggunakan basis akrual dan wajib menyusun laporan keuangannya dalam 2 versi, yakni berdasarkan pada Standar Akuntansi Keuangan karena bergerak di bidang organisasi nirlaba dan Standar Akuntansi Pemerintah karena tujuan untuk konsolidasi. Penelitian ini bertujuan untuk menganalisis implementasi Standar Akuntansi Keuangan dan Standar Akuntansi Pemerintah pada laporan keuangan BLUD di RSTN Kabupaten Boalemo serta kendala-kendala yang dihadapi. Metode yang digunakan adalah kualitatif eksploratif. Adapun teknik pengumpulan data yakni dengan wawancara, observasi berperanserta (participant observation), dan dokumentasi. Informan dalam penelitian ini adalah bagian keuangan RSTN Kabupaten Boalemo serta Bidang akuntansi BKAD Kabupaten Boalemo. Hasil penelitian menunjukkan bahwa implementasi SAK dan SAP pada laporan keuangan BLUD RSTN Kabupaten Boalemo didukung oleh peraturan yakni Permendagri 61 Tahun 2007, adanya kebijakan akuntansi, program/rencana kerja, prosedur yang didukung adanya SOP, dan tata kelola yang menguraikan penyajian laporan keuangan yang berdasarkan pada SAK dan SAP. Kendala-kendala yang dihadapi dalam penyusunan SAK dan SAP pada laporan keuangan BLUD RSTN Kabupaten Boalemo yakni yang kesatu adalah dari aspek Sumber Daya yang terdiri dari: (1) Sumber Daya Manusia yang belum memadai, (2) Pemanfaatan Sistem Informasi Akuntansi BLUD yang belum optimal, (3) penyusunan laporan keuangannya masih secara manual, (4) Kelengkapan dokumen pendukung yang belum memadai. Hal yang kedua adalah aspek komunikasi yang kurang baik.Kata kunci: BLU/BLUD, SAK, SAP, akrual, laporan keuangan

Download Full-text

Pengaruh Penerapan Standar Akuntansi Pemerintahan (Sap) Berbasis Akrual Dan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Gunung Kidul

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v26i2.273 ◽

2018 ◽

Vol 26 (2) ◽

pp. 113-130

Author(s):

Kurnia Rahmah ◽

Zulkifli Zulkifli

Keyword(s):

Empirical Study ◽

Sampling Method ◽

Financial Statements ◽

Financial Accounting ◽

Accounting System ◽

Accounting Standard ◽

Purposive Sampling ◽

Government Institutions ◽

Government Accounting

This research aims to analyze the effect of application of government accounting standard and the effect of region’s financial accounting system on the quality of regency financial statements GunungKidul regency (empirical study at government institutions in GunungKidul regency DIY). There are 36 respondents in this research uses purposive sampling method. SPSS 17.0 is used to analyze hypotheses in this research. Based on the result of this research are application of accrual basis government accounting standard influence positively, but not significant on quality of regency financial statements GunungKidul regency, and region’s financial accounting system influence positively, but not significant on quality of regency financial statements Gunung Kidul regency.

Download Full-text

EVALUASI PENYAJIAN LAPORAN KEUANGAN DINAS PEKERJAAN UMUM KOTA BITUNG BERDASARKAN PENERAPAN PERATURAN PEMERINTAH NO. 71 TAHUN 2010

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.13.04.21104.2018 ◽

2018 ◽

Vol 14 (1) ◽

Author(s):

Frenly Rombebunga ◽

David P. E. Saerang ◽

Novi Swandari Budiarso

Keyword(s):

Financial Reporting ◽

Financial Statements ◽

Study Data ◽

Public Works ◽

Accounting Standard ◽

Financial Reports ◽

Financial Report ◽

Governmental Accounting ◽

Government Accounting ◽

Analysis Technique

The purpose of this study is to determine whether the presentation of financial reports Municipal Public Works Bitung has been in accordance with Governmental Accounting Standard PP. 71 Year 2010. Type of research conducted is a case study. Data were obtained by interview, observation and documentation. The data taken is the history and development of agencies, agency goals, organizational structure of agencies, geographic conditions and boundaries, vision and mission of the institution, as well as Financial Reports Public Works Department of Bitung City. The analysis technique used is descriptive explorative analysis technique. The steps used in this study is to collect the required data, and then compare the financial report of Bitung City Public Works Department with the financial statements in accordance with the presentation of financial statements based on Governmental Accounting Standard PP. 71 Year 2010. The results showed that the Public Works Department of Bitung City has applied Standa r Accounting Government PP. 71 Year 2010, although not yet optimal, because there are some points that are still incomplete in financial reporting such as Balance Over Change Budget Report (SAL). From twenty-three paragraphs regulating the financial report of Bitung City Public Works Department there are twenty paragas that have been in accordance with Governmental Accounting Standard PP. 71 of 2010. Three paragraphs that have not been applied are included in the Budget Breakdown of More Budget Changes (SAL) report.Keywords: Government Accounting Standards, Department of Public Works, Financial Statements

Download Full-text

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN (SAP) BERBASIS AKRUAL DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN GUNUNG KIDUL

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v26i2.104 ◽

2018 ◽

Vol 26 (2) ◽

pp. 113-130

Author(s):

Kurnia Rahmah ◽

Zulkifli Zulkifli

Keyword(s):

Empirical Study ◽

Sampling Method ◽

Financial Statements ◽

Financial Accounting ◽

Accounting System ◽

Accounting Standard ◽

Purposive Sampling ◽

Government Institutions ◽

Government Accounting

Download Full-text

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 ◽

10.29264/jakt.v14i1.1007 ◽

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.

Download Full-text

ANALISIS RELEVANSI PENERAPAN AKUNTANSI DANA PADA AKUNTANSI PEMERINTAH INDONESIA

JURNAL MANAJEMEN KEUANGAN PUBLIK ◽

10.31092/jmkp.v3i2.601 ◽

2019 ◽

Vol 3 (2) ◽

pp. 1-6

Author(s):

Hari Sugiyanto

Keyword(s):

United States ◽

Financial Statements ◽

The United States ◽

Accounting System ◽

Literature Study ◽

Non Profit ◽

Indonesian Government ◽

Government Accounting ◽

Fund Accounting ◽

Rule Out

The Indonesian government has applied the accrual basis in preparing its financial statements. However, it is possible to implement fund accounting. In the PP Conceptual Framework Number 71 Year 2010 it is stated that the Indonesian government can apply fund accounting for control purposes. Fund Accounting is an accounting system that is often used by non-profit organizations and public sector institutions, including government. The system is a method of recording and displaying entities in accounting such as assets and liabilities which are grouped according to their respective uses.This study aims to determine the relevance of the application of fund accounting in Indonesia and conduct a literature study on fund accounting practices in the United States government.Although the Indonesian government has applied accrual-based accounting, it does not rule out the possibility that fund accounting will be applied. Of course the authorized entity needs to draw up relevant regulations so that the accounting of funds is relevant to the implementation of accrual-based government accounting.

Download Full-text

PENGARUH PENERAPAN GOOD GOVERNANCE DAN SISTEM AKUNTANSI KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH KOTA MANADO

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.13.03.20685.2018 ◽

2018 ◽

Vol 13 (04) ◽

Author(s):

Miranda Miryam Maramis ◽

Jenny Morasa ◽

Heince R. N. Wokas

Keyword(s):

Good Governance ◽

Financial Statements ◽

Positive Influence ◽

Study Data ◽

City Government ◽

Financial Accounting ◽

Primary Data ◽

Accounting System ◽

System Quality

This study aims to analyze the application of good governance and local financial accounting system to the quality of financial statements SKPD. This research was conducted in Manado City Government. Sampling method in this research is by using quantitative approach, by using primary data through questionnaire. This sample is distributed to 40 financial officers from 10 SKPD of Manado City. For this study data were analyzed by using multiple linear regression with statistical program tool, after classical assumption test fulfilled. The data is processed by using SPSS 21 program. The result of this research indicates that good governance has a significant positive influence to the quality of local financial statements and regional financial accounting system there is no significant positive effect on the quality of local financial statements.Keywords: Good Governance, Regional Financial Accounting System, Quality of Regional Financial Report

Download Full-text

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN TEKNOLOGI INFORMASI TERHADAP PENERAPAN AKUNTANSI BERBASIS AKRUAL PADA PENGELOLAAN BARANG MILIK NEGARA

JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ◽

10.30871/jama.v1i2.501 ◽

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

Download Full-text

Enhancing Waqf Accountability: Nazhir’s Perspective towards Waqf Reporting

Al-Iqtishad Journal of Islamic Economics ◽

10.15408/aiq.v12i2.15828 ◽

2020 ◽

Vol 12 (2) ◽

Author(s):

Sandra Monica ◽

Murniati Mukhlisin ◽

Dede Abdul Fatah

Keyword(s):

Human Resources ◽

Delphi Method ◽

Financial Statements ◽

Analytic Network Process ◽

Financial Statement ◽

High Quality ◽

Accounting Standard ◽

Continuous Education ◽

Help Line ◽

Network Process

Abstract. This study explores the best reporting form as a representation of waqf accountability through nazhir’s perspectives, i.e. waqf institutions in Indonesia. The method used in this study is the Analytic Network Process combined with Delphi. The results show that financial statements obtained from the first rank as the best reporting form. However, the waqf institutions could have difficulties in delivering a high-quality financial statement since there is a lack of understanding about the new waqf accounting standard that will be applied in 2021. The development of a comprehensive and down to earth guidance is crucial in helping the institutions apply the standard, with a help line as a backup. Continuous education and certification are also useful to enhance the skills of human resources in the waqf institutions concerning waqf management and accountability reporting. Keywords: Waqf Accountability; Waqf Reporting; Nazhir; ANP; Delphi method Abstrak. Penelitian ini bertujuan untuk mengksplorasi bentuk pelaporan terbaik sebagai representasi akuntabilitas wakaf, dilihat dari perspektif nazhir, yang dalam hal ini adalah institusi wakaf di Indonesia. Metode yang digunakan adalah Analytic Network Process yang dikombinasikan dengan Delphi. Hasil penelitian ini menyimpulkan bahwa laporan keuangan yang diperoleh dari tingkat pertama adalah bentuk pelaporan terbaik. Akan tetapi, pemahaman institusi wakaf terhadap standar akuntansi wakaf terbaru yang akan diberlakukan pada tahun 2021 masih sangat kurang. Ini menyebabkan institusi wakaf mengalami kesulitan dalam menyusun laporan keuangan yang berkualitas baik. Pengembangan pedoman pelaporan yang komprehensif dan mudah dipahami diperlukan untuk membantu institusi wakaf. Hal ini perlu disertai layanan bantuan yang dapat diakses setiap saat. Pendidikan berkelanjutan dan sertifikasi juga dibutuhkan untuk meningkatkan keahlian sumber daya manusia di institusi wakaf terkait manajemen wakaf dan pelaporan akuntabilitas.Kata kunci: Akuntabilitas Wakaf; Pelaporan Wakaf; Nazhir; ANP; Metode Delphi

Download Full-text

MENGUPAS PERSOALAN STANDAR AKUNTANSI KEUANGAN - GOODWIL DI BERBAGAI NEGARA : SUATU PENDEKATAN STUDI LITERATUR

Jurnal Riset Akuntansi Dan Bisnis Airlangga ◽

10.31093/jraba.v2i2.48 ◽

2017 ◽

Vol 2 (2) ◽

Author(s):

Deddy Kurniawansyah

Keyword(s):

Research Method ◽

Intangible Assets ◽

Accounting Standards ◽

Financial Statements ◽

Fair Value ◽

Financial Accounting ◽

International Accounting Standards ◽

Fair Value Accounting ◽

Literature Study ◽

Accounting Standard

This literature study explains and describe the development of the concept of goodwill from the perspective of accounting by observing and describing until the development at this time, discusses differences in accounting standards of goodwill applicable in some countries, and explains the things that contradict the goodwill. This research method used qualitative with literature study. The results of this study are in some countries, the concepts and rules on goodwill accounting have undergone various changes, including international accounting standards issued by the IASC. Initially goodwill is capitalized and amortized over no more than 20 years. But, along with the increasing use of fair value accounting in accounting standards, thetreatment for goodwill also experienced a shift that is eliminated by the amortization method is replaced by doing impairment test to goodwill. The results of this study contribute as add to the treasury of financial accounting literature, especially accounting treatment of goodwill as intangible assets in the financial statements of various countries such as Indonesia, America and the England.Keyword :Goodwiil, Impairment, Financial Accounting Standard

Download Full-text

PENGARUH PEMAHAMAN MANAJER TENTANG STANDAR AKUNTANSI KEUANGAN SYARIAH DAN PERAN DEWAN PENGAWAS SYARIAH TERHADAP KUALITAS LAPORAN KEUANGAN BPRS DI ACEH

Jurnal Perspektif Ekonomi Darussalam ◽

10.24815/jped.v1i1.6516 ◽

2017 ◽

Vol 1 (1) ◽

pp. 1-8

Author(s):

Suazhari Suazhari

Keyword(s):

Social Science ◽

Human Resources ◽

Financial Reporting ◽

Supervisory Board ◽

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Purposive Sampling

This study aimed to determine the effect of managers understanding of sharia financial accounting standards, and the influence of Islamic Sharia Supervisory Board on the quality of the financial statements of BPRS in Aceh. The qualified financial statements has principal characteristics: understandable, relevant, reliable and comparable. The manager understanding of Sharia Financial Accounting Standards and the role of Islamic Sharia Supervisory Board should play a role in achieving quality financial statements. Factor of limited human resources can be a factor that will not achieve the quality of financial reporting. Managers and Sharia Supervisory Board on the BPRS are two of the human resources role in BPRS operations. The sample in this study is the BPRS in Aceh. Survey respondents totaled 35 people who have positions in the BPRS as a director, managers and the Sharia Supervisory Board. Sampling was purposive sampling. The analysis method used is multiple linear regression using the computer software Statistical Package for Social Science (SPSS). The results of this study showed a significant effect between managers understanding of Sharia Financial Accounting Standards on the quality of financial reporting and the existence of a significant effect between the role of the Sharia Supervisory Board on the quality of financial statements.Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman manajer tentang Standar Akuntansi Keuangan Syariah dan pengaruh Dewan Pengawas Syariah terhadap kualitas laporan keuangan BPRS di Aceh. Laporan keuangan berkualitas memiliki karakteristik kualitatif pokok yaitu: dapat dipahami, relevan, handal dan dapat dibandingkan. Pemahaman manajer tentang Standar Akuntansi Keuangan Syariah dan Peran Dewan Pengawas Syariah semestinya berperan dalam mewujudkan laporan keuangan yang berkualitas.Faktor keterbatasan sumber daya manusia dapat menjadi faktor yang menghalangi tidak tercapainya laporan keuangan yang berkualitas.Manajer dan Dewan Pengawas Syariah pada BPRS merupakan dua diantara sumber daya manusia yang berperan dalam operasional BPRS.Sampel pada penelitian ini adalah BPRS yang ada di Aceh.Responden penelitian berjumlah 35 orang yang memiliki jabatan di BPRS sebagai direktur, kepala bagian dan Dewan Pengawas Syariah.Pengambilan sampel secara purposive sampling. Metode analisis yang dipergunakan adalah regresi linear berganda dengan menggunakan software komputer Statistical Package for Social Science (SPSS).Hasil penelitian ini menunjukkan adanya pengaruh yang signifikan antara pemahaman manajer tentang Standar Akuntansi Keuangan Syariah terhadap kualitas laporan keuangan dan juga adanya pengaruh yang signifikan antara peran Dewan Pengawas Syariah terhadap kualitas laporan keuangan.

Download Full-text