scholarly journals ANALYSIS OF TREASURER ACCEPTANCE TO ACCRUAL BASE IMPLEMENTATION BASED ON GOVERNMENT REGULATION NO. 71 YEAR 2010: CASE STUDY IN OPEN UNIVERSITY

2018 ◽  
Vol 3 (01) ◽  
pp. 25
Author(s):  
Olivia Idrus ◽  
Noorina Hartati
Keyword(s):  
Distance Learning ◽  
Government Regulation ◽  
Open University ◽  
Learning Program ◽  
Long Distance ◽  
Accounting Standard ◽  
Government Accounting ◽  
The Government ◽  
Distance Learning Program ◽  
Cash Basis

<p><em>For determining the total income amount and load precisely in the same period, there are two available choices which are able to be the recording basis by accountants which are the cash basis and accrual basis. A study result implemented by the IFAC Public Sector Committee (2002) stated that accrual based reporting is useful in evaluating government performance related with costs of service, efficiency, and reaching goals. With accrual based reporting, users are able to identify the government’s financial position and its change, how the government funds its activities corresponding with the funding ability, so the real government capacity is able to be measured, In 2010, the accrual based Government Accounting Standard has finished being arranged by the Government Accounting Standard Committee and determined as a Government Regulation in Government Regulation Number 71 Year 2010. The implementations of the regulation are, Financial Reports of Central and Regional Governments are gradually motivated for applying accrual based accounting. The Open University as a Public University is not excluded from the Government Regulation Number 71 Year 2010. The transition of the recording method from the cash basis to the accrual basis of course will impact several matters. Because of that the researcher is interested for observing the acceptance attitude of treasurers in the Open University environment, in the Central Open University and the Long Distance Learning Program Unit-Open University which disperse in 39 Long Distance Learning Program Units-Open University, as a cause of the accounting basis transition. This acceptance attitude will observe the following aspects: Personal Comfort, Change as a Challenge, Employment Uncertainty, Job Results, Control of Employment, Freedom in Employment, and Satisfaction.</em></p><strong><em>Keywords</em></strong><em>: Acceptance Attitude, Change as Challenge, Control of Employment, Job Results, Personal Comfort, Satisfaction</em>

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

scholarly journals IPTEKS PELAPORAN PERSEDIAAN PADA PUPRD SULUT

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Reyfando Bilgery Mangarey ◽  
Gabriela Nikita Mose ◽  
Lintje Kalangi
Keyword(s):  
Spatial Planning ◽  
Government Regulation ◽  
Public Works ◽  
Analysis Method ◽  
Accounting Standard ◽  
Government Regulations ◽  
The Public ◽  
Government Accounting ◽  
North Sulawesi ◽  
The Government

Government Regulation No. 71 of 2010 concerning Government Accounting Standards in recording inventory can realize the performance performed by government agencies, especially in the presentation of inventory reporting. The purpose of this study was to determine the government accounting standard policies in reporting inventory at the Office of Public Works and Regional Spatial Planning of North Sulawesi Province according to Government Regulation Nomber. 71 of 2010 based on PSAP 05 concerning Inventory Accounting and the method used in this research is the service inventory reporting analysis method Public Works and Regional Spatial Planning of North Sulawesi Province with the technique of science and technology collecting inventory data and conducting analysis. The results of this study indicate that inventory reports at the Public Works Agency and Regional Spatial Planning of North Sulawesi Province are stated to be in accordance with government accounting standards.Keywords: Policies, government regulations, Inventory Reporting

scholarly journals THE ANALYSIS OF ACCOUNTING TREATMENTS BASED ON GOVERNMENT ACCOUNTING STANDARDS (GAS) ON INTANGIBLE ASSETS (IA) IN NATIONAL NUCLEAR DEVELOPMENT AGENCY

2018 ◽  
Vol 1 (2) ◽  
pp. 180
Author(s):  
Budi Kaliwanto ◽  
Sri Agustini
Keyword(s):  
Government Regulation ◽  
Intangible Assets ◽  
Accounting Standards ◽  
Energy Agency ◽  
Accounting Standard ◽  
Government Accounting ◽  
Use Of Resources ◽  
State Administration ◽  
Nuclear Development ◽  
The Government

Government Regulation Number 71 of 2010 dated October 22, 2010 onGovernment Accounting Standard (GAS) states that the Government applies Accrual Based GAS and is declared in Statement of Government Accounting Standards (SGAS). While the technical accounting explanation used as a guide is published in the form of GAS Technical Bulletin. In the case of Intangible Assets (IA), the Government Accounting Standards Committee (GASC) issued Bulletin No. 17 on Accounting for Intangible Assets based on Accruals. The implementation of the Technical Bulletin was used as the basis for the preparation of the IA Report in the National Nuclear Energy Agency (BATAN). Management and Preparation of BATAN's Financial and State Property (BFSP) reports using management flows, consistency of established amortization methods, impairment, discontinuation and disposal of IA. In the preparation of the IA Report, BATAN as a government institution is increasingly required to adapt to changes in government management systems that demand accountabilityprinciples, in which every state administration must be accountable for theperformance or outcomes of all programs and activities to the community for the use of resources and authority given. The result of testing of research instrument showed that IA data processing in BATAN based on the grouping of 5 categories (Copyright, Patent, Software, Result of Research / Research, and other Intangible Assets) outlined the value of the Copyright asset has the smallest value and the other IA has the greatest value (can be seen on the results of the discussion on pages 9-15).

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN AKUNTANSI AKRUAL PADA PEMERINTAH KOTA PONTIANAK

2017 ◽  
Vol 6 (2) ◽  
pp. 157
Author(s):  
Yani Riyani ◽  
Bob Mustafa ◽  
Linda Suherma
Keyword(s):  
Government Regulation ◽  
Financial Statements ◽  
Educational Background ◽  
Accounting System ◽  
Revenue Recognition ◽  
Accrual Accounting ◽  
Government Accounting ◽  
Fixed Assets ◽  
The Government ◽  
Cash Basis

This study aims to determine the extent of implementation of accrual accounting and the factors that influencethe level of implementation of accrual accounting in Pontianak. This research is a survey by means of collectingdata using questionnaires. The samples used were financial staff that makes the financial statements at 16 SKPD inPontianak. The analytical tool used is multiple regression analysis. The level of implementation is measured usingnine indicators adopted by the Government Accounting Standards based on Government Regulation No. 71 of2010 consists of revenue recognition (LO), Recognition load, Valuation and Presentation of Accounts Receivable,Recognition load inventory, assessment of fixed assets, depreciation of fixed assets, recognition of liabilities,Presentation of operational reports and presentation of changes in equity. The study found that the level ofimplementation of accrual accounting in Pontianak at 93.09%, and there are four factors that affect the applicationof accrual accounting in Pontianak is the level of education finance staff, the experience of running the cash to theaccrual accounting system, leadership and educational background the size of the labor force.Keyword : Cash Basis, Accrual Basis, Cash toward Accrual.

scholarly journals Challenges of Policy Reform on Government Accounting in Indonesia : Response to Changing Global Dynamics

2021 ◽  
Vol 2 (4) ◽  
pp. 286-294
Author(s):  
Ahmadi Aidi ◽  
Redjeki Agoestyowati ◽  
Imam Susanto ◽  
Supriyono Supriyono ◽  
Dinda Aulia Rahman
Keyword(s):  
Government Regulation ◽  
Accounting Standards ◽  
Financial Statements ◽  
Qualitative Approach ◽  
Global Dynamics ◽  
Literature Study ◽  
Government Accounting ◽  
Accrual Basis ◽  
The Government ◽  
Cash Basis

The discussion in this article is about changes in government accounting, a significant change from government accounting in Indonesia is from cash-based accounting to cash-based accounting towards accruals (cash toward accruals), to full accruals. The writing method used is a literature study with a qualitative approach . The research method used is a literature study with a qualitative approach. Sources of data were obtained through searching articles related to accounting policies carried out by the government. The purpose of this study is to identify and analyze the challenges in reforming government accounting policies in Indonesia. The finding of the study that state that the government needs to prepare financial statements in accordance with Law No. 17 of 2003 which refers to Government Accounting Standards (SAP/standar akuntansi pemerintahan). As a derivative of this regulation, the government has issued Government Regulation Number 24 of 2005 which was updated with Government Regulation Number 71 of 2010 concerning Government Accounting Standards (SAP). Practical implications there are , the basis of government accounting records changed from a cash basis to a cash basis to an accrual basis and to a full accrual basis.

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 EVALUASI PROGRAM AKPMM (ALIH KREDIT PENGAKUAN MASA MENGAJAR) DALAM PENINGKATAN KUALITAS PENDIDIKAN JARAK JAUHDI UNIVERSITAS TERBUKA

Jurnal PGSD ◽  
2018 ◽  
Vol 9 (3) ◽  
pp. 321-330
Author(s):  
Dwi Kristanti ◽  
Lina Asnamawati
Keyword(s):  
Open University ◽  
Simple Linear Regression ◽  
Learning Program ◽  
Long Distance ◽  
Implementation Effectiveness ◽  
Implementation Evaluation ◽  
Significant Difference ◽  
Distance Learning Program ◽  
The Relationship

This study aimed to evaluate the program AKPMM (Alih Kredit Pengakuan Masa Mengajar, Credit Transfer Recognition Teaching Period) in improving the quality of long distance education in UPBJJ UT (ADivision of Long Distance Learning Program in the Open University). AKPMM program was evaluated from the dimensions of implementation, effectiveness, and program performance. The location of this research is in the UPBJJ UT Padang and Bengkulu. The sample in this study amounted to 210 students. Simple linear regression was used to test the relationship between the variables in this study. The results of this study indicate that the AKPPM program can be implemented better in UPBJJ UT Padang compared UPBJJ UT Bengkulu. In terms of ratios, the number of students who take the program AKPMM in the UPBJJ-UT Bengkulu larger than UPBJJ UT Padang. In terms of program evaluation, it was found that the program AKPMM more positively impact on the students in UPBJJ-UT Padang compared with the students in the UPBJJ-UT Bengkulu. Thisstudy also found that a significant difference among the implementation, evaluation, and effectiveness variables of AKPMM program in the Open University.

scholarly journals STANDART AKUNTANSI PEMERINTAHAN (SAP) PERATURAN PEMERINTAHAN NO 71 TAHUN 2010 ATAS PERLAKUAN AKUNTANSI-LO DAN BEBAN PADA PEMERINTAH DAERAH

2016 ◽  
Vol 7 (2) ◽  
pp. 203
Author(s):  
Indra Mustika Sari ◽  
Nanik Wahyuni
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Quantitative Method ◽  
Government Regulation ◽  
Accounting Standards ◽  
Accounting Standard ◽  
Government Accounting ◽  
Accrual Basis ◽  
The Government

<p><strong>Abstract</strong></p><p>This Study aimed to analyze the accounting treatment of Revenue-LO and Expenses arising from the change of Government Accounting Standards PP. 24/2015 with Cash Towards Accrual Basis be PP. 71/2010 with Accrual basis. Kediri Regency Government as government entity shall carry out accounting Revenue-LO and Expenses base on accrual-based SAP in accordance with PP. 71/2010 and presented in Statement of Operations (LO) in 2015 with the financial reporting provisions contained in the Statement of Accounting Standards accrual-based government. This research uses descriptive quantitative method is to describe the accounting Revenue-LO and Expenses that occurred in Kediri Regency Government with implementation of the conformity of Government Regulation No. 71/2010 about the Government Accounting Standard so that it can be deduced. The result showed that according to PP. 71/2010, The Government of Kediri Regency had implemented the accrual based accounting for Revenue-LO and Expenses appropriately. The accounting treatment for Revenue-LO dan Expenses which has been analyzed include the recognition, measurement, presentation and disclosure. The Recognition of Revenue-LO and Expenses was made when it arises right and obligations of local government. The measurement of Revenue-LO was carried out with gross principles, while the Expenses measurement was not explained in SAP. The presentation of Revenue-LO and Expenses was presented in the Statements of Operetions (LO) according to the classification in BAS. Disclosure of Revenue-LO and Expenses are disclosed detail in CaLK. Overall, Therefore, it can be concluded that the Kediri Regency Government has done the accounting treatment of Revenue-LO and Expenses in accordance with SAP PP. 71/2010.</p><p><strong>Abstrak</strong></p><p>Penelitian ini bertujuan untuk menganalisis perlakuan akuntansi Pendapatan-LO dan Beban yang timbul akibat terjadinya perubahan Standar Akuntansi Pemerintahan PP. 24 Tahun 2005 dengan basis Cash Towards Accrual menjadi PP 71 Tahun 2010 dengan basis Acrrual. Pemerintah Kabupaten Kediri sebagai entitas pemerintah wajib melaksanakan akuntansi Pendapatan-LO dan Beban yang didasarkan pada SAP berbasis akrual sesuai dengan PP. 71 Tahun 2010 dan disajikan dalam Laporan Operasional (LO) pada pelaporan keuangan tahun 2015 dengan ketentuan-ketentuan yang termuat dalam Pernyataan Standar Akuntansi Pemerintahan sehingga bisa ditarik kesimpulan. Hasil penelitian menunjukkan bahwa berdasarkan Peraturan Pemerintah No. 71 Tahun 2010, Pemeerintah Kabupaten Kediri telah menerapkan akuntansi berbasis akrual atas Pendapatan-LO dan Beban secara benar. Perlakuan akuntansi atas Pendapatan-LO dan beban yang telah dilakukan analisis meliputi proses pengakuan, pengukuran, penyajian dan pengungkapan. Pengakuan Pendapatan-LO dan Beban dilakukan ketika timbul hak dan kewajiban Pemerintah Daerah. Pengukuran Pengukuran Pendapatan-LO dilakukan dengan azas bruto, sedangkan pengukuran Beban belum terdapat penjelasan dalam SAP Penyajian Pendapatan-LO dan Beban disajikan dalam Laporan Operasional (LO) sesuai klasifikasi dalam BAS. Pengungkapan Pendapatan-LO dan Beban telah diungkapkan secara rinci dalam CaLK. Dengan demikian secara keseluruhan dapat disimpulkan bahwa Pemerintah Kabupaten Kediri telah melakukan perlakuan akuntansi Pendapatan-LO dan Beban sesuai dengan SAP PP. 71 Tahun 2010.</p>

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