scholarly journals Mekanisme Pelaporan Keuangan di Badan Pengelolaan Keuangan Daerah (BPKD) Kabupaten Subang

2020 ◽  
pp. 66-84
Author(s):  
Yuyun Yuniarsih
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Financial Management ◽  
Negative Impact ◽  
Financial Statements ◽  
Government Agency ◽  
Regional Office ◽  
Management Agency ◽  
Financial Position ◽  
Financial Management System

Badan Pengelolaan Keuangan Daerah (BPKD) kabupaten Subang merupakan badan pemerintah yang bergerak dibidang pengelolaan keuangan pemerintahan daerah kabupaten Subang. Laporan keuangan adalah media yang paling penting untuk menilai kinerja, kondisi ekonomi dan prestasi perusahaan/instansi. Laporan keuangan merupakan hasil akhir dari proses akuntansi yang memberikan gambaran tentang keadaan posisi keuangan, hasil usaha, serta perubahan dalam posisi keuangan suatu perusahaan/instansi pemerintah. Administrasi keuangan adalah pengelolaan yang meliputi segala aktivitas yang berkaitan dengan keuangan dan pencapaian tujuan sebuah organisasi perusahaan maupun instansi pemerintah. Sumber keuangan di Badan Pengelolaan Keuangan Daerah (BPKD) kabupaten Subang berasal dari Anggaran Pendapatan dan Belanja Daerah (APBD). Pihak yang mempunyai tugas melaksanakan pengelolaan APBD adalah Kepala Satuan Kerja Pengelola Keuangan Daerah (SKPKD) dan bertindak sebagai Bendahara Umum Daerah (BUD). Berdasarkan Peraturan Daerah Kabupaten Subang Nomor 72 Tahun 2016 tentang Organisasi dan Tata Cara Dinas Daerah di Lingkungan Pemerintah Kabupaten Subang, telah di bentuk Satuan Organisasi Tata Kerja baru bernama Badan Pengelolaan Keuangan Daerah Kabupaten Subang adalah unsur pelaksana Pemerintah Daerah di bidang Pengelolaan Keuangan Daerah dan mempunyai tugas pokok melaksanakan sebagian kewenangan daerah dibidang Pengelolaan Keuangan Daerah sesuai dengan Peraturan Perundang-undangan yang berlaku dan berdasarkan kebijakan yang di tetapkan oleh Bupati. Pelaporan keuangan di Badan Pengelolaan Keuangan Daerah (BPKD) Kabupaten Subang mengacu pada peraturan Bupati Subang diantaranya Peraturan Nomor 37 Tahun 2015 tentang Sistem dan Prosedur Pengelolaan Keuangan Daerah Pemerintah Kabupaten Subang. Penulis menemukan masalah di Badan Pengelolaan Keuangan Daerah (BPKD) ini dalam segi pelaporan keuangannya, sering terjadi keterlambatan pada Laporan Pertanggung Jawaban (LPJ). Hal ini menghambat proses laporan keuangan, yang tentunya berdampak tidak baik pada Kantor Dinas tersebut. Didalam peraturan Bupati Subang Nomor 37 Tahun 2015 tentang sitem dan prosedur pengelolaan keuangan daerah pemerintah Kabupaten Subang, pada Bab V bagian kesatu paragraf 5 pasal 260 mengenai Laporan Keuangan Entitas Akuntansi.Bab V bagian kedua pasal 269 mengenai Sistem dan Prosedur Penyusunan Laporan Keuangan Entitas Pelaporan.   Regional Financial Management Agency (BPKD) Subang district is a government agency engaged in financial management local government district Subang. The financial statements are the most important medium for assessing the performance, economic conditions and achievements of the company / agency. The financial statements are the end result of the accounting process which provides an overview of the state of the financial position, results of operations, and changes in the financial position of a company / government agency. Financial administration is the management that covers all activities related to finance and the achievement of the goals of a corporate organization or government agencies. Financial resources at the Regional Financial Management Agency (BPKD) Subang district comes from the Regional Revenue and Expenditure Budget (APBD). The party who has the task of implementing the APBD management is the Head of the Regional Finance Management Unit (SKPKD) and acts as the Regional General Treasurer (BUD). Based on Subang Regency Regulation No. 72 of 2016 on Organization and Procedures of Regional Office in Subang Regency Government, has been in the form of new Working Organization Unit named Regional Financial Management Agency Subang District is the implementing element of Local Government in the field of Regional Financial Management and has a duty principal exercise of some regional authorities in the field of Regional Financial Management in accordance with applicable Laws and Regulations and based on the policies set by the Bupati. Financial reporting in Regional Financial Management Agency (BPKD) Subang Regency refers to the regulation of Subang Regent such as Regulation No. 37 of 2015 on Financial Management System and Procedure Subang Regency Government. The author finds problems in the Regional Financial Management Agency (BPKD) in terms of financial reporting, often a delay in the Report of Accountability (LPJ). This inhibits the process of financial statements, which certainly has a negative impact on the Office. In the regulation of the Subang Regent No. 37 of 2015 on the system and procedures for financial management of the Subang Regency government, in Chapter V, the first part of paragraph 5 of Article 260 concerning the Accounting Firm's Financial Statements.Chapter V of Article 269 on the Reporting Entity Reporting System and Procedures

scholarly journals PELAKSANAAN FUNGSI APARAT PENGAWAS INTERN PEMERINTAH (APIP) UNTUK MENUNJANG TINGKAT KEWAJARAN LAPORAN KEUANGAN PEMERINTAH KOTA MANADO

2016 ◽  
Vol 7 (2) ◽  
Author(s):  
Merry Inggrid Siwy ◽  
David P.E. Saerang ◽  
Herman Karamoy
Keyword(s):  
Control System ◽  
Local Government ◽  
Financial Reporting ◽  
Internal Control ◽  
Financial Management ◽  
Internal Audit ◽  
Financial Statements ◽  
Internal Auditor ◽  
Internal Control System ◽  
The Government

Internal Audit is the whole process of audit activities, the Review, evaluation, monitoring and supervisory activities other against the implementation of tasks and functions of the organization in order to provide reasonable assurance that the activities have been carried out in accordance with the benchmarks that have been set effectively and efficiently for the benefit of the leadership to Realize good governance.Accountability and transparency in the new government could be achieved if all levels of leadership controlling activities on the overall activities in their respective agencies . Internal control system ( SPI ) is a process that is integral to the actions and activities carried out continuously by the management and all employees to provide reasonable assurance on the achievement of organizational goals through effective and efficient , the reliability of financial reporting , the safeguarding of state assets, and compliance with legislation. To strengthen and support the effectiveness of internal control over the SPI made ​​implementation of tasks and functions of government agencies including state audits carried out by the internal control official Government ( APIP ) .The auditor's responsibility to detect fraud or irregularity embodied in the planning and execution to obtain reasonable assurance about whether the financial statements have been prepared in accordance with established standards.The purpose of this study was to analyze the functions of Government Internal Supervisory Apparatus (APIP) / Internal Auditor in supporting reasonable levels of Local Government Finance Report Manado City. Respondents were selected are few skilled examiner at the office of the Inspectorate of Manado. Approach Using Qualitative methods Ethnography.APIP functions that work well to prevent fraud , to produce valuable output to be input to the external auditor , the executive and the legislature to improve financial management and accountability in the area of ​​the future . Eksternal Auditor may use the results from the monitoring APIP mainly reviews the financial statements of the government , supporting the management of local government in implementing the recommendations and improvements  Internal control system . APIP professional and independent encourage increased transparency and accountability in financial management to improve the fairness of the financial statements . Keywords: Government Internal Supervisory Apparatus, fraud detection, the fairness of the financial statements

scholarly journals PELATIHAN AKUNTANSI DAN PENYUSUNAN LAPORAN KEUANGAN BAGI MANAJER DAN STAF KEUANGAN KOPERASI USAHA PENANAMAN DAN PENGOLAHAN KOPI DI KABUPETEN ACEH TENGAH DAN BENER MERIAH

2018 ◽  
Vol 3 (2) ◽  
pp. 116
Author(s):  
Fazli Syam BZ ◽  
Iskandarsyah Iskandarsyah ◽  
Evayani Evayani ◽  
Cut Afrianandra
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Balance Sheet ◽  
Financial Statements ◽  
Training Needs ◽  
Financial Statement ◽  
Mutual Cooperation ◽  
Preliminary Information ◽  
Financial Management System ◽  
Cooperative Governance

<p><strong><em>Abstract.</em></strong><em> The accounting and financial reporting training aims to provide knowledge (methods / techniques) and accounting practices that start from the accounting cycle in preparing financial statements for cooperative managers and finance staff towards transparent, accountable, accountable, self-sustaining and transparent cooperative governance justice. The cooperative must have a reliable and valid financial management system so that cooperative management that is familial and mutual cooperation requires the active participation and participation of all stakeholders.The training was conducted at the Coffe and Coffeemaking Cooperative in Central Aceh and Bener Meriah Regency involving 45 participants from 13 cooperatives consisting of Managers and Finance Staff. The training was conducted for 3 (three) dated March 17 - 19, 2017. In the initial phase, training needs analysis has been done to obtain preliminary information about understanding and accounting practices in the targeted cooperatives.The final outcomes of training for cooperatives are the preparation of the Preliminary Balance Sheet and the Financial Statements of Cooperatives for the period of December 31, 2016 and the continuing recording of transactions for the period of 2017 until the preparation of the Financial Statements of December 31, 2017.</em></p><p><strong><em>Keywords: Accounting, Financial Statement, Cooperative, Governance</em></strong></p><p><strong> </strong></p><p><strong> </strong></p><p><strong>Abstrak</strong>.Pelatihan akuntansi dan penyusunan laporan keuangan ini bertujuan untuk memberikan pengetahuan (metode/teknik) dan praktik akuntansi yang dimulai dari siklus akuntansi dalam menyusun laporan keuangan bagi para manajer dan staf keuangan koperasi guna menuju tata kelola koperasi yang transparan, akuntabel, bertanggungjawab, mandiri, dan berkeadilan. Koperasi harus memiliki sistem manajemen keuangan yang handal dan valid sehingga tata kelola koperasi yang bersifat kekeluargaan dan gotong royong menuntut peran dan partisipasi aktif dari seluruh anggota <em>(stakeholder</em>). Pelatihan ini dilakukan pada Koperasi Usaha Penamanan dan Pengolahan Kopi di Kabupaten Aceh Tengah dan Bener Meriah yang melibatkan 45 orang peserta dari 13 Koperasi yang terdiri dari Manajer dan Staf Keuangan. Pelatihan dilakukan selama 3 (tiga)  tanggal 17 – 19 Maret 2017. Pada tahap awal telah dilakukan analisis kebutuhan pelatihan guna mendapatkan informasi awal tentang pemahaman dan praktik akuntansi pada koperasi yang disasar.Dampak akhir (outcome) dari pelatihan bagi koperasi adalah tersusunnya Neraca Awal dan Laporan Keuangan Koperasi untuk periode 31 Desember 2016 dan berlanjutnya pencatatan transaksi periode tahun 2017 sampai tersusunan Laporan Keuangan 31 Desember 2017.</p><p><strong>Kata Kunci: Akuntansi, Laporan Keuangan, Koperasi, Tata Kelola</strong></p>

scholarly journals ANALISIS PENCATATAN DAN PELAPORAN KEUANGAN PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) BERDASARKAN PERMENDAGRI NOMOR 64 TAHUN 2013 DI PEMERINTAH KOTA MANADO

2016 ◽  
Vol 11 (2) ◽  
Author(s):  
Desriani N. Tarigan ◽  
Lidia M. Mawikere
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Quantitative Data ◽  
Financial Statements ◽  
Relevant Information ◽  
Fiscal Year ◽  
Accounting System ◽  
Qualitative And Quantitative ◽  
Financial Position ◽  
Descriptive Method

Local Government financial statements are prepared to provide relevant information about the financial position and all transactions carried out by the Local Government during the reporting period. The purpose of this study was to determine whether SKPD Badan Pelaksana Penyuluhan dan Ketahanan Pangan Manado City has been taking notes and preparing financial reporting by Regulation No. 64 of 2013. The analytical method used is descriptive method with qualitative and quantitative data collection in order to understand the data. The results showed SKPD Badan Pelaksana Penyuluhan dan Ketahanan Pangan Manado City in Fiscal Year 2015 to apply accrual accounting system based on Regulation No. 64 Year 2013. Keywords: Analysis, Recording, Reporting, Finance

Penguatan Pengelolaan Keuangan BUMDes Sebagai Upaya Menuju Desa Mandiri di Desa Kebontunggul Mojokerto

2020 ◽  
Vol 5 (2) ◽  
pp. 470-476
Author(s):  
Aristha Purwanthari Sawitri ◽  
Taudlikhul Afkar ◽  
Martha Suhardiyah ◽  
Suharyanto
Keyword(s):  
Community Service ◽  
Financial Reporting ◽  
Financial Management ◽  
Business Management ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Position ◽  
Accounting Management ◽  
Service Activity ◽  
The Village

The purpose of the implementation of this community service activity is to provide an understanding of the financial management of BUMDes. The problem faced by partners is that bumdes financial management has not been properly managed, resulting in the optimal governance of BUMDes in the partner village. The un availability of accommodated resources in the village is one of the causes of the unsanying of local potential in partner villages and their surroundings. This method of community service implementation is carried out by providing training on the importance of accounting management as a form of business management accountability and providing assistance to partners in compiling financial statements in accordance with financial accounting standards (SAK). The result of this community service activity is that BUMDes managers are able to compile BUMDes financial statements in a simple way including cash statements, income statements, capital change reports and financial position statements. Although the results of financial reporting compiled by partners are still very simple, this reporting has been done with SAK and it is expected that in the future the management of the partner's financial system is well organized.

scholarly journals PENERAPAN PSAK NO.45 TENTANG PELAPORAN KEUANGAN ORGANISASI NIRLABA YAYASAN PENDIDIKAN PONDOK PESANTREN AL-KHAIRIYAH

2018 ◽  
Vol 2 (3) ◽  
pp. 115
Author(s):  
Intan Devi Atufah
Keyword(s):  
Nonprofit Organizations ◽  
Financial Reporting ◽  
Financial Management ◽  
Boarding School ◽  
Financial Statements ◽  
Cash Flows ◽  
Position Statement ◽  
Financial Statement ◽  
Educational Foundation ◽  
Financial Management System

Now days non profit organizations in Indonesia still tend to emphasize the priority of program quality and not too much attention to the importance of financial management systems. Though a good financial management system is believed to be one of the main indicators of accountability and tranparency of an institution. Reporting and financial management of the corresponding set in the Statement of Financial Accounting Standards (SFAS) 45 of the financial reporting of nonprofit organizations. The purpose of this study was to determine whether application of the financial reporting on Educational Foundation Boarding School Al-Khairiyah with what has been stated in SFAS 45. Descriptive research methods with qualityve analysis techniques outlines, describe and recontruct a data. The result showed that the financial statement in accordance with the Educational Foundation Boarding School Al-Khairiyah yet financial statement based nonprofit financial statement formats that exist in SFAS 45. The financial statements of which there are some cash flow statements regarding expenditures and income to their understanding. Educational Foundation Boarding School Al-Khairiyah does not present a statement of financial position, statement of  activities, statementof cash flows, and notes to the financial statements. The preparation of financial statement sshould be guided by Educational Foundation Boarding School Al-Khairiyah and follow the conditions set by the Indonesian Institute of Accountants (IAI) contained in SFAS 45 that the information presented in the financial statement be clear, relevant and has a high appeal

scholarly journals Transparency of local government in Indonesia

2018 ◽  
Vol 3 (1) ◽  
pp. 123-138 ◽  
Author(s):  
I Made Pradana Adiputra ◽  
Sidharta Utama ◽  
Hilda Rossieta
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Local Governments ◽  
Financial Statements ◽  
Political Environment ◽  
Content Type ◽  
Audit Opinion ◽  
Government Response ◽  
Positive Effect

Purpose The purpose of this paper is to provide empirical evidence about the influence of the size of local government, the quality of local government financial statements, the level of local government response to the disclosure of financial information and the local political environment on the transparency of local government in Indonesia. Design/methodology/approach The study sample consisted of 34 regional governments (provinces) in Indonesia in 2016, using purposive sampling and multiple regression analysis. Findings The results showed that the quality of financial reporting through the audit opinion and political environment have a significant positive effect on the transparency of local government in Indonesia. On the other hand, the size of the local government and local government response rate on the regulation do not affect the transparency of local government in Indonesia. Originality/value The agency, legitimacy and institutional theory have an important role in the underlying local government transparency practices in Indonesia. The results of this study should be used as the basis of thought and study to determine the factors that affect the performance of local governments from the financial and non-financial aspects.

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 ANALISIS PENGELOLAAN BARANG MILIK DAERAH PADA PEMERINTAH DAERAH KABUPATEN ACEH TENGAH

2019 ◽  
Vol 5 (2) ◽  
pp. 124-140
Author(s):  
Ropida Rezeki Utami ◽  
Aliamin Aliamin ◽  
Heru Fahlevi
Keyword(s):  
Local Government ◽  
Human Resources ◽  
Financial Management ◽  
Qualitative Method ◽  
Local Property ◽  
Financial Statements ◽  
Reliable Information ◽  
Education Training ◽  
The Government

A fixed aset is one of the elements that must be managed well in order to produce reliable information in the financial statements of the local government office. The purpose of this study is to analyze the suitability between the implementation of the management of local property in the Central Aceh District with the regulation of Ministry of Home Affairs (Permendagri), No. 17 of 2008 and identify the constraints encountered in the management of local property in the district of Central Aceh. Using the qualitative method, the study finds that the management of  local property in the district of Central Aceh in 2015 has been in line with the Permendagri, No. 17 of 2008, but in its implementation there have been many shortcomings due to non-supportive of human resources, facilities and infrastructure, and the leaderships. Thus, this study suggest the government apparatus, especially those who are in charges of management of local property enhance their ability by attending education, training, and technical workshops in the field of financial management of local government, aiming towards professional human resources. Keywords: Aset Management, Regional Property  Abstrak Aset tetap merupakan salah satu unsur yang harus dikelola dengan baik agar menghasilkan informasi yang andal dalam laporan keuangan daerah. Tujuan penelitian ini yaitu untuk menganalisis kesesuaian antara implementasi pengelolaan barang milik daerah di Kabupaten Aceh Tengah dengan Peraturan Menteri dalam Negeri Nomor 17 Tahun 2007 dan mengidentifikasi kendala-kendala yang ditemui dalam pengelolaan barang milik daerah di Kabupaten Aceh Tengah. Desain penelitian ini menggunakan metode kualitatif -deskriptif. Hasil penelitian menunjukkan bahwa pengelolaan barang milik daerah Kabupaten Aceh Tengah pada tahun 2015 masih mengacu pada permendagri nomor 17 tahun 2008, namun pada pelaksanaannya masih banyak kekurangan karena tidak didukung dengan sumber daya manusia, sarana dan prasarana dan dukungan dari atasan. Penelitian ini merekomendasikan kepadaSumber Daya Manusia, khususnya aparatur kerja di di bidang pengelolaan barang milik daerah untuk mengikuti pendidikan, pelatihan dan bimbingan teknis di bidang pengelolaan keuangan daerah agar terwujud SDM yang professional. 

scholarly journals Legal Literacy Village (Building Legal Awareness for Access to Justice for Citizens in Bendan, Kergon, Pekalongan)

2018 ◽  
pp. 13
Author(s):  
Triana Sofiani
Keyword(s):  
Religious Education ◽  
Financial Management ◽  
Educational Institution ◽  
Boarding School ◽  
Financial Statements ◽  
Financial Data ◽  
Access To Justice ◽  
Legal Literacy ◽  
Financial Management System ◽  
Tuition Fee

  Islamic Boarding School or generally called Pondok Pesantren (Ponpes) is a community-based educational institution of Islamic religious education that organizes an integrated religious education with other types of education. Ponpes must be able to compete with other general educational institutions by conducting a management. In 2018, Indonesian government issued the accounting guidelines of Ponpes which mainly aimed at empowering economic of Ponpes in order to be able to prepare financial statements. The public volunteers of Economics Faculty of UNNES conducted services at Ponpes Aswaja (Semarang) which had not yet had good financial management. The recording of financial data such as santri’s tuition fee was still manual and the payment recapitulation still used folio books untidily. Consequently, it is difficult to find if the recapitulation is required for accountability. Therefore, it is necessary an integrated financial management system of Ponpes in order to record the financial data properly. The system can also facilitate Ponpes to carry out financial transparency and accountability in accordance with financial accounting standards. The voluntary activities focused on the understanding of Aswaja Ponpes administrators regarding accounting and financial management based on information technology called Sistem Manajemen Keuangan Pondok (Sikepo). The activities were implemented by training and mentoring of administrators based on Participatory Rural Appraisal (PRA). Ponpes administrators were enthusiastic about Sikepo training. Sikepo could improve the understanding of accounting and financial management of Ponpes administrators. Furthermore, the system was then used to record every financial transaction in Ponpes. The final of financial statements were the recapitulation of student tuition fee, the use of funds for daily needs, and other activity reports. This system can also be used in all Ponpes over Indonesia.

Sign in / Sign up

Export Citation Format

Share Document