scholarly journals Changes in the Recording of Cash-Based Accounting Methods to Accrual Base

2021 ◽  
Vol 2 (2) ◽  
pp. 24-31
Author(s):  
Dian Islamiatus Sa'diyah ◽  
Indrawati Yuhertiana
Keyword(s):  
Qualitative Method ◽  
Good Governance ◽  
Reliable Data ◽  
Data Sources ◽  
Literature Study ◽  
Regional Autonomy ◽  
Accrual Basis ◽  
Accounting Reports ◽  
Cash Basis ◽  
Better Than

This study aims to determine changes in public sector accounting from cash basis to accrual basis and which one is better than the two bases. This study uses a qualitative method through literature study that combines a number of reliable data sources such as journals, books, articles, legislation, research results and those relevant to the problem being studied, where 12 of the 42 articles were selected and published between the 2013-2018 period. . The change in cash basis reform towards accruals consists of 3 phases, namely the pre-autonomy era, the transition era and the post-regional autonomy era. Of the two bases, the accrual basis is better because the accrual basis produces more transparent accounting reports for the sake of realizing good governance.

PENERAPAN APLIKASI SAIBA UNTUK PENYUSUNAN LAPORAN KEUANGAN

2016 ◽  
Vol 14 (1) ◽  
pp. 65
Author(s):  
Arieffin Dian Permana
Keyword(s):  
Information Technology ◽  
Financial Reporting ◽  
Good Governance ◽  
Financial Statement ◽  
Advantages And Disadvantages ◽  
Government Accounting ◽  
Reporting Process ◽  
Accrual Basis ◽  
The Government ◽  
Cash Basis

ABSTRACT Information technology (IT) have a great impact to all over environmental society, especially for bussines and accounting. Nowdays, information technology is already used in government sectors. Society are prosecute government sektors works efficiently and effectively to give a excellent public services, because the objectives of government sectors is to produce better pulic services. One of government sectors responsibility for society is to produce financial statement. Financial statement represent the performance of government sectors. Financial statement is arranged according to goverment standards and laws. Implementation of good governance in government sectors, makes a great revolution on government accounting basis. Prior the implementation of good governance, accounting basis for government sectors is a cash basis. Now the standards requires accrual basis to be used in addition to report financial statement. This differences makes a adjustments are needed on the government financial reporting process. Then, government launch SAIBA (Sistem Akuntansi Instansi Berbasis Accrual) to accommodate this conditions.  The writer main focussed is to describe the characteristic, advantages, and disadvantages of application but not how to this applications works. Keywords : Information Technology, Good Governance, SAIBA, Financial Statement, Cash Basis, Accrual Basis.

scholarly journals Analysis of the Interpretation of the Meaning of the Karampuang Traditional House in Sinjai Regency

2021 ◽  
Vol 4 (2) ◽  
pp. 66-74
Author(s):  
Kasdiawati Kasdiawati ◽  
Jeanny Maria Fatimah ◽  
Muhammad Farid
Keyword(s):  
Qualitative Method ◽  
Secondary Data ◽  
Sampling Technique ◽  
Data Sources ◽  
Primary Data ◽  
Literature Study ◽  
Purposive Sampling ◽  
Field Notes ◽  
Articles Of Faith ◽  
Depth Interviews

Karampuang traditional house is one of the cultural heritages that has symbols and meanings believed from generation to generation. This study aims to determine what symbols are contained in the Karampuang traditional house, both verbal and non-verbal, and to analyze the symbols. This research used qualitative method which the data were collected by using some techniques including: observation, in-depth interviews, documentation study, literature study, and field notes. The study used two data sources, primary data and secondary data. The technique of determining informants in this study was the purposive sampling technique. There were six informants. A traditional house consists of two houses. There are two renowned traditional houses, to wit; Arung and Gella. Arung’s house faces West, while Gella's traditional house faces East. The Roof of the house has two layers with a timpa laja’ in three layers. The roof Gella's is not double-decked and two-tiered; while the Arung’s composed of three of the timpa laja. In regard to the Islamic symbols in traditional houses, the houses are constructed with 30 house poles, as a symbol of the number of juz in the Quran. The 5 poles running north to south symbolize the 5 pillars of Islam; while 6 poles from west to east are a symbol of the six articles of faith. The ladder of the Karampuang traditional house only has one ladder with odd steps which the position is different from the house in general.The door of the house is located in Elle 'ri olo which is parallel right againts Salima'. Above the door, there is a stone that functions as a counterweight so that the door can be partially or completely open. The floor of a house made of bamboo is also called salima as a symbol of the rib which stretches from north to south called tunebbe'. The kitchen is located at the front that can be clearly seen when climbing the house’s ladder; in front of the door is a kitchen with two stoves located.

scholarly journals THE DOMINATION OF PATRIARCHISM IN INHERITANCE CUSTOMARY SYSTEMS

2021 ◽  
Vol 14 (1) ◽  
pp. 1
Author(s):  
Adhi Dwipayana ◽  
Nyoman Astawan
Keyword(s):  
Short Stories ◽  
Social Inequality ◽  
Qualitative Method ◽  
Cultural Background ◽  
Data Sources ◽  
Literary Discourse ◽  
Literature Study ◽  
Literary Works ◽  
The Public ◽  
Inheritance System

There are two objectives to be achieved by this study, first revealing the dominance of patriarchism in systems of inheritance. Secondly, revealing efforts to represent resistance to the customary systems of inheritance in literary works of Balinese cultural background. Theoretically, this research has an urgency for the development of literary discourse, while practically giving an understanding to the public about the attitude of inheritance issues in Bali. Theories of literary sociology and feminism are used as a basic foundation for analyzing the problems offered in this study. The main data sources of the research are two novels by Oka Rusmini, namely Tarian Bumi and Kenanga and two short stories by Putu Fajar Arcana, namely Sulasih and Wardani Marriage. After the data has been collected using the literature study method, then it is analyzed based on a descriptive qualitative method. The results show that the dominance of patriarchism in the adat system of inheritance has created social inequality. The customary inheritance system rules in literary works (Tarian Bumi, Kenanga, Sulasih, and Pernikahan Wardani) are monolithic, showing no partiality towards girls. Daughters who have “ninggal kedaton” (married) do not get a family “gunakaya” inheritance (gono gini). Efforts to resist patriarchal domination as represented in various literary works, starting with the character Luh Sadri, took repressive actions to sue for the distribution of inheritance, deceit, and be tough.

scholarly journals INSTITUSIONALISASI PENGANGGARAN BERBASIS KINERJA DI BADAN PERENCANAAN PEMBANGUNAN DAERAH PROVINSI JAWA TIMUR

2018 ◽  
Vol 16 (1) ◽  
pp. 1
Author(s):  
Ari Susanti ◽  
Mohamad Suyunus
Keyword(s):  
Qualitative Method ◽  
Good Governance ◽  
Legal Regulation ◽  
Budget Management ◽  
Regional Autonomy ◽  
Study Approach ◽  
Effectiveness And Efficiency ◽  
Budgeting Process ◽  
Reproduction Stage

This research is motivated by the phenomenon of paradigm shift of budget system from the traditional to performance-based that started sincethe enactment of regional autonomy system. This phenomenon occurs along with the demands of good governance that want higher levels of transparency,accountability, effectiveness and efficiency of budget management. Institutionalization process according to Burns and Scapens (2000) institutional theory takes place through four stages: encoding, enacting, reproduction and institutionalisation. This research aimsto understand the process of institutionalization of performance-based budgeting in Badan Perencanaan Pembangunan Daerah Provinsi Jawa Timur. The method used in this research is qualitative method with exploratory case study approach and data collection was done through interview, observation and documentation.The results showed that the institutional position of Badan Perencanaan Pembangunan Daerah Provinsi Jawa Timur was in the reproduction stage. This is because the organization still using the old routine and habit although there have been a legal regulation in the form of guidelines issued since 2006. These conditions that causing some problemsin the institutionalization of performance-based budgeting process has not run optimally.

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 HUBUNGAN KAPASITAS APARATUR DENGAN PEWUJUDAN GOOD GOVERNANCE

2017 ◽  
Vol 2 (2) ◽  
pp. 42-56
Author(s):  
Yunus Yunus
Keyword(s):  
Public Service ◽  
Paradigm Shift ◽  
Service Providers ◽  
Good Governance ◽  
Reform Movement ◽  
New Order ◽  
Government Agencies ◽  
Reform Era ◽  
Regional Autonomy ◽  
Better Than

AbstractAfter the reform movement of 1998, a paradigm shift that developed in theimplementation of government in Indonesia. The demands of publicadministration services are better than ever, become a necessity that would haveto be met by government agencies public service providers. The suit appearsalong with the development of the reform era and regional autonomy and sincethe fall of the New Order regime. One form of governance (good governance) isthe presence of the image of a democratic government. Good governanceparadigm emphasizes the importance of the parallel relationship between theinstitutions of the state, the market and society. Making professional personnel inorder to demonstrate the capacity, as well as the identity of the hidden potentialthat exists in each apparatus be food for thought that is important in thedevelopment of human resources, especially in local government at this time.Keywords : good governance, e-government, PersonnelAbstrakSetelah terjadinya gerakan reformasi tahun 1998, terjadi pergeseran paradigmayang berkembang dalam pelaksanaan pemerintahan di Indonesia. Adanya tuntutanpelayanan administrasi publik yang lebih baik dari sebelumnya, menjadi suatukebutuhan yang mau tidak mau harus dipenuhi oleh instansi pemerintahpenyelenggara pelayanan publik. Tuntutan tersebut muncul seiring denganberkembangnya era reformasi dan otonomi daerah dan sejak tumbangnyakekuasaan rezim orde baru. Salah satu wujud tata pemerintahan yang baik (goodgovernance) adalah terdapatnya citra pemerintahan yang demokratis. Paradigmatata kepemerintahan yang baik menekankan arti penting kesejajaran hubunganantara institusi negara, pasar dan masyarakat. Menjadikan aparatur yangprofesional dalam rangka menunjukkan kapasitas, identitas serta potensitersembunyi yang ada dalam setiap aparatur menjadi bahan pemikiran yangpenting dalam pengembangan sumber daya manusia khususnya di pemerintahdaerah pada saat ini.Kata Kunci: Tata Kelola Pemerintahan, E-Government, Aparatur

scholarly journals DISKURSUS TEORETIS PENERAPAN GOOD GOVERNANCE DALAM FORMULASI KEBIJAKAN DAERAH

2020 ◽  
pp. 1-10
Author(s):  
Simon Mote
Keyword(s):  
Rule Of Law ◽  
Good Governance ◽  
Transformative Leadership ◽  
Policy Formulation ◽  
Successful Implementation ◽  
Literature Study ◽  
Regional Autonomy ◽  
Strategic Vision ◽  
Effectiveness And Efficiency ◽  
Participatory Policy

This study aims to describe and explore the connectivity of the concept of good governance in various sets of existing government theories, and contextualized in the process of policy formulation in the regions. The method used is literature study. This study found a very strong logical relationship between various theories of government and the theory of good governance. The concept of Good Governance is a derivative or part of the theory of governance, which emphasizes efforts to build governance based on community participation, rule of law, transparency, caring for stakeholders, oriented to consensus, equality, effectiveness and efficiency, accountability, and strategic vision. The prerequisites for the successful implementation of good governance include: participatory policy formulation, optimal regional institutional capacity, and transformative leadership in applying the principles of good governance.   Keywords: Good Governance; Regional autonomy; Regional Policy

scholarly journals Hubungan Kapasitas Aparatur Dengan Pewujudan Good Governance

2019 ◽  
Vol 4 (1) ◽  
pp. 15-25
Author(s):  
Yunus Yunus
Keyword(s):  
Public Administration ◽  
Public Service ◽  
Paradigm Shift ◽  
Service Providers ◽  
Good Governance ◽  
New Order ◽  
Reform Era ◽  
Regional Autonomy ◽  
Potential Capacity ◽  
Better Than

AbstractAfter the reform movement of 1998, a paradigm shift that developed in the implementation of government in Indonesia. The demands of public administration services are better than ever, become a necessity that would have to be met by government agencies public service providers. The suit appears along with the development of the reform era and regional autonomy and since the fall of the New Order regime. One form of governance (good governance) is the presence of the image of a democratic government. Good governance paradigm emphasizes the importance of the parallel relationship between the institutions of the state, the market and society. Making professional personnel in order to demonstrate the capacity, as well as the identity of the hidden potential that exists in each apparatus be food for thought that is important in the development of human resources, especially in local government at this time. Apparatus is required to maximize its potential capacity, then applied directly to the principal ketugasan and they function as a customer or waitress figure that is responsive to the desires, needs or the needs of both internal and external customers.Keywords : good governance, e-government, Personnel

scholarly journals Nilai-Nilai Kebermaknaan Hidup Mama Sempur (Kh. Tubagus Ahmad Bakri) Dalam Naskah Cempakadilaga

2020 ◽  
Vol 4 (2) ◽  
pp. 106-115
Author(s):  
Ida Afidah ◽  
Titin Nurhayati Ma’mun ◽  
I. Syarief Hidayat ◽  
Elis Suryani
Keyword(s):  
Qualitative Method ◽  
Meaning Of Life ◽  
Community Life ◽  
Literature Study ◽  
Study Approach ◽  
The Third ◽  
Doing Business ◽  
Better Than

This study is aimed to find values of the meaning of life that written by Ajengan Mama Sempur in the Book of Campaka Dilaga. This study used a qualitative method with a literature study approach. The result of this study was found that the meaning of life of a Muslim can be found through the five values that exist in the five clauses and faidah’s chapters, namely: First clause, discussing the urge to work / work for Muslims. The second clause, discussing the prohibition of doing business or doing work that is prohibited by Islam. The third clause, discussing the obligation to establish good relations with neighbors. The fourth clause, discussing the obligation of Muslims to serve and obey the legitimate government. The fifth clause, discussing the rules of ushul fiqh preventing harm is better than bringing benefit. The conclusion of this research is that the meaning of life can be found in the Sufistic values of Mama Sempur and her thoughts about the value of community life in accordance with the current conditions so as to give birth to good character.

SIMBOLISASI DALAM NOVEL SANG ALKEMIS KARYA PAULO QUELHO

2019 ◽  
Vol 7 (4) ◽  
pp. 79
Author(s):  
Endang Maruti
Keyword(s):  
Content Analysis ◽  
Data Collection ◽  
Old Age ◽  
Qualitative Approach ◽  
Data Sources ◽  
The Novel ◽  
Note Taking ◽  
Literature Study ◽  
Collection Method ◽  
Data Collection Method

The research aims to uncover the symbols in the novel The Alchemist and to gain knowledge about the moral teachings in the symbol. This research is descriptive qualitative approach. Data sources in this study are words, phrases or sentences in the novel Alchemist. Data collection method is a literature study method with note taking technique. Data were analyzed using description and content analysis methods. The results showed that the novel The Alchemist contained many symbols. These symbols include: (1) wise parents, who symbolize both negative and positive things. From his appearance, parents can symbolize something bad, but behind his old age he symbolizes a knowledge that is very much and wise; (2) stones that symbolize something hard, not easily broken, and can provide clues to something; and (3) deserts or deserts which can be interpreted as symbols of drought, aridity, unattractiveness, emptiness, despair, determination for ignorance, and also as symbols of devotion.  

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