scholarly journals THE INFLUENCE OF UNDERSTANDING OF ACCOUNTING SYSTEM, GOVERNMENT FINANCIAL MANAGEMENT AND WORK ENVIRONMENT ON PERFORMANCE OF WORK UNITS

2017 ◽  
Vol 1 (3) ◽  
Author(s):  
Susan Rondonuwu ◽  
Agustinus Salle ◽  
Paulus K. Allo Layuk
Keyword(s):  
Work Environment ◽  
Financial Management ◽  
Sampling Technique ◽  
Field Studies ◽  
Financial Accounting ◽  
Accounting System ◽  
Government Accounting ◽  
Study Results ◽  
Work Units ◽  
The Government

The purpose of this study was to test the influence of the understanding of accounting system, government financial management and work environment on the performance of work units (a study in Regional Ministry Departments/ Work Units in Keerom Regency). Population of this research was the 62 respondents from finance managers in the Regional Ministry Departments/ Work Units. The sampling technique used was a non-Probability sampling in saturation sampling. Data collection was conducted through field studies and literature. A Multiple Linear Regression with the F-test and t-test was employed to analyse the data collected and test the hypotheses. The study results showed that the understanding of the government financial accounting system did not influence performance of the work units. Government financial management had no effect on the performance of the work units. Work environment influenced work units performance. Lastly, understanding government accounting system, government financial management and work environment simultaneously influenced performance of work units. Keywords : Understanding of Government Financial Accounting System, Financial Management, Work Environment, Performance of Work Units

scholarly journals Pengaruh Transparansi, Kompetensi, Dan Sistem Akuntansi Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Penerapan Sistem Pengendalian Internal Pemerintah Sebagai Variabel Moderasi

2021 ◽  
Vol 4 (2) ◽  
pp. 419-433
Author(s):  
Ria Herlina ◽  
Taufeni Taufik ◽  
Azwir Nasir
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Management ◽  
Financial Accounting ◽  
Accounting System ◽  
Analysis Method ◽  
Accounting Systems ◽  
Finance Management ◽  
Internal Control System ◽  
The Government

This study aims to examine the effect of transparency, competency, financial accounting systems on the accountability of regional financial management with the government's internal control system as a moderating variable with a case study in Indragiri Hulu Regency. The population of this study were all employees in all OPDs in Indragiri Hulu Regency as many as 45 OPDs so that a sample of 180 respondents was obtained from this population using the purposive sampling method. The data analysis method used in this research is the quantitative analysis method with WarpPLS version 6.0 as data processing software. The results show that transparency, competency, and financial accounting systems affect the accountability of regional financial management, the implementation of the government internal control system can moderate the effect of transparency and financial accounting systems on the accountability of regional financial management, and the implementation of the government internal control system cannot moderate the effect of competency on the accountability of regional finance management. Keywords: Transparency, Competency, Financial Accounting System, The Accountability of Regional Financial Management, Implementation of The Government Internal Control System

scholarly journals TINJAUAN IMPLEMENTASI AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL DI INDONESIA

AdBispreneur ◽  
2018 ◽  
Vol 2 (3) ◽  
pp. 217
Author(s):  
Suryanto .
Keyword(s):  
Financial Management ◽  
Government Regulation ◽  
Management Practices ◽  
Accounting Standards ◽  
Accounting System ◽  
Literature Study ◽  
Indonesian Government ◽  
Government Accounting ◽  
Accrual Basis ◽  
The Government

ABSTRACTThe purpose of this study to determine the management of state finances in Indonesia associated with the government accounting system used. This research is a type of research of literature study using a qualitative approach. The data were obtained from various sources of reference, such as journals, expert statements, and media references. The results show that the Indonesian government in its accounting system is still based on Government Regulation No. 24 of 2005 which is the cash base toward accrual (cash toward accrual). However, Due to the growing demands of the community and the encouragement of international institutions to apply the accrual basis, the Indonesian government continues to improve its accounting system. It encouraged the government in 2010 through the Government Accounting Standards Committee to issue accrual based government accounting standards established through Government Regulation No. 71 of 2010 on Government Accounting Standards superseding Government Regulation No. 24 of 2005. The Government of Indonesia has implemented reforms in the field of accounting with the necessity setting up accrual basis accounting. The use of an accrual basis is one of the characteristics of modern financial management practices in the public sector that aims to provide more transparent information. But in reality, the application of accrual-based accounting system is still a lot of constraints on the human resources sector. Keywords : Accrual basis, cash basis, government accounting system  ABSTRAKTujuan penelitian ini untuk mengetahui pengelolaan keuangan negara di Indonesia terkait dengan sistem akuntansi pemerintahan yang digunakan. Penelitian ini merupakan jenis penelitian studi literatur dengan menggunakan pendekatan kualitatif. Data diperoleh dari berbagai sumber referensi baik jurnal, pernyataan para ahli, maupun referensi dari media. Hasil penelitian menunjukkan bahwa pemerintah Indonesia dalam sistem akuntansinya masih berdasarkan Peraturan Pemerintah Nomor 24 Tahun 2005 yaitu basis kas menuju akrual (cash toward accrual). Namun, Karena adanya tuntutan dari masyarakat yang semakin kuat dan adanya dorongan dari lembaga-lembaga internasional untuk menerapkan basis akrual, maka pemerintah Indonesia terus berupaya memperbaiki sistem akuntansinya. Hal tersebut mendorong pemerintah pada tahun 2010, melalui Komite Standar Akuntansi Pemerintahan menerbitkan standar akuntansi pemerintahan berbasis akrual yang ditetapkan melalui Peraturan Pemerintah Nomor 71 tahun 2010 tentang Standar Akuntansi Pemerintahan menggantikan Peraturan Pemerintah Nomor 24 tahun 2005. Pemerintah Indonesia telah melaksanakan reformasi di bidang akuntansi dengan keharusan menerapan akuntansi berbasis akrual. Penggunaan basis akrual merupakan salah satu ciri dari praktik manajemen keuangan modern di sektor publik yang bertujuan untuk memberikan informasi yang lebih transparan. Namun kenyataannya penerapan sistem akuntansi berbasis akrual tersebut masih banyak kendala pada sektor sumber daya manusianya. Kata kunci :  Basis akrual, basis kas, sistem akuntansi pemerintahan

scholarly journals Village Financial Accountability Report Assessment Presentation based on Government Accounting Principles

2021 ◽  
Author(s):  
Yusriadi Yusriadi
Keyword(s):  
Financial Management ◽  
Accounting Standards ◽  
Primary Data ◽  
Research Approach ◽  
Financial Accountability ◽  
Government Accounting ◽  
Study Results ◽  
The Government ◽  
Village Government ◽  
The Village

Village financial management includes all activities, including planning, implementation, administration, and village financial accountability. Village finances are managed based on transparent, accountable, participatory principles and are carried out in an orderly and disciplined budget. The purpose of this study is to evaluate the presentation of the financial statements of the Padang Loang Village government, Chinese District, whether it is following the government accounting standards mandated by the Indonesian government. This study uses a descriptive qualitative research approach, where the Village Financial Accountability Report (LPJ) is the main object of the study. The informants were the Village Head, Village Secretary, Village Treasurer, and all government staffs in Padang Loang Village, Cina District, Bone Regency, South Sulawesi Province. Data sources consisted of primary data and secondary data, namely interviews and field observations, and available documents sourced from the village government office under study. Simultaneously, the research stage is carried out through data collection, data processing, data presentation, and concluding. The study results indicate that the evaluation of the production of financial accountability reports in the village of Padang Loang is quite good and following the accounting standards recommended by the government. Besides, the accountability reporting procedure carried out by the Padang Loang Village government, either the village treasurer to the Village Head or from the Village Head to the District Government (Camat) and Regency Government (Bupati), is considered fair enough, transparent, and accountable.

scholarly journals Pengaruh Sistem Akuntansi Pemerintah Daerah Terhadap Kualitas Laporan Keuangan Daerah pada Badan Pengelolaan Keuangan Aset Daerah (BPKAD) Pandeglang

2018 ◽  
Vol 10 (2) ◽  
Author(s):  
Verliani - Dasmaran ◽  
Tri - Yulaeli ◽  
- - Selfiani
Keyword(s):  
Asset Management ◽  
Financial Management ◽  
Evaluation Method ◽  
Sampling Technique ◽  
Financial Statements ◽  
Accounting System ◽  
Regional Government ◽  
System Quality ◽  
Government Accounting

The purpose of this study was to determine the effect of the application of the Regional Government Accounting System on the Quality of Financial Reports. The research method used is a summative evaluation method, which is a method that emphasizes the effectiveness of the achievement of programs in the form of certain products, and the results of these studies can provide recommendations for future needs. The population in the study are all parts and sub-sections of the BPKAD Pandeglang Regency, and the sample in this study are employees who understand the Regional Government Accounting System totaling 94 people. The sampling technique uses saturated sampling. Recapitulation results from the overall indicators of the Regional Government Accounting System in BPKAD with a score of 85.63% indicate that the Regional Government Accounting System has been implemented very well. And the results of the recapitulation of the overall indicators of the Quality of Financial Statements with a score of 87.14%, this indicates that financial management in the Office of Financial and Asset Management of Pandeglang Regency is very good. The results of the study conclude that the Regional Government Accounting System (SAPD) has a positive and significant effect on the Quality of Financial Statements. Keywords: Regional Government Accounting System, Quality of Financial Statements

scholarly journals PENGARUH SISTEM AKUNTANSI KEUANGAN DAERAH, AKSESIBILITAS LAPORAN KEUANGAN, DAN PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH

2020 ◽  
Vol 15 (2) ◽  
pp. 212-232
Author(s):  
Zeny Antika ◽  
Yunika Murdayanti ◽  
Hafifah Nasution
Keyword(s):  
Internal Control ◽  
Financial Management ◽  
Quantitative Research ◽  
Survey Methods ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Financial Accounting ◽  
Primary Data ◽  
Accounting System ◽  
Financial Reports

This study aims to examine the effect of the regional financial accounting system, the accessibility of financial reports and internal controls on the accountability of regional financial management. This research is a quantitative research. The population in this study is the whole part involved in the management of regional finances in the villages in Bekasi City. The sampling technique uses simple random sampling. Data collection techniques used in this study using survey methods. The data used are primary data in the form of questionnaires distributed to respondents. The analytical method used is multiple regression analysis with SPSS (Statistical Product and Services Solution) version 26. Based on the results of the study showed that the regional financial accounting system, the accessibility of financial statements, and internal control have a significant positive effect on the Financial Accountability Of Local Government.

scholarly journals Penerapan sistem akuntansi keuangan daerah pada Badan Perencanaan Penelitian dan Pengembangan di Kabupaten Minahasa Selatan

2019 ◽  
Vol 1 (2) ◽  
pp. 120
Author(s):  
Jinnyfer Tumbel ◽  
Sifrid Pangemanan ◽  
Stanly Alexander
Keyword(s):  
Financial Management ◽  
Government Regulation ◽  
Good Governance ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Accounting System ◽  
Qualitative Information ◽  
Financial Reports ◽  
Accounting Systems ◽  
Government Accounting

Genaral demand for accountability is one of the factor that driven the development of public sector accounting in Indonesia. Government Regulation No. 71 of 2010 concerning Government Accounting Standards explains that government financial reports must provide information that is useful for users. Quality financial reports require an adequate regional financial accounting system, because the system is supporting the creation of transparent and accountable regional financial management. Through the application of the regional financial accounting system, it is expected to be able to carry out its duties and functions so that Good Governance is created. This study used descriptive qualitative research that aims to reveal qualitative information so that it emphasizes the application of regional financial accounting systems and implemented interviews and documentation for getting the data. The results of this study indicate that the application of the regional financial accounting system is in accordance with applicable regulations.

scholarly journals Determinants The Quality of OPD Financial Statements (Empirical Study on OPD in Madura)

2018 ◽  
Vol 2 (02) ◽  
pp. 121
Author(s):  
Noer Panca Mutawwab ◽  
Mohamad Djasuli ◽  
Muhammad Syam Kusufi
Keyword(s):  
Local Government ◽  
Internal Control ◽  
Financial Management ◽  
Sampling Technique ◽  
Financial Statements ◽  
Financial Statement ◽  
Accounting System ◽  
The Government ◽  
Positive Effect

<p><em>There are still problems in the implementation of financial management, BPK finds as many as 10,154 and 15,434 issues containing the problems. In the acquisition of local government; The Local Government Financial Statements (LKPD) opinion Madura at year 2011-2015, only Pamekasan government increased, while Sampang and Sumenep consistently obtain Fair With Exceptions (WDP), and Bangkalan occurred a fall of LKPD opinion from Fair unqualified (WTP) to WDP. The objects of research are both the general chief  and employees / financial section staff / accounting, treasurer and the author of financial statement in the Organization of Local Government (OPD) of Local Government in Madura. The used research method is quantitative method, while the sampling technique in this study is purposive sampling technique. The results of this research are the government </em><em>a</em><em>pparatus competence has a positive effect on the quality of OPD financial statement, the internal control system of government has a positive effect on the quality of OPD financial statement, the implementation of regional financial accounting system has a positive effect on the quality of OPD financial statement, the implementation of government accounting standards has a positive effect on the quality of OPD financial statement, ethic has a positive effect on  the quality of OPD financial statement, experience has a positive effect on the quality of OPD financial statement.</em><em> </em><em></em></p><strong><em>Keywords: </em></strong><em>quality of financial statement, the Organization of Local Government (OPD)</em>

scholarly journals ANALISIS SISTEM DAN PROSEDUR AKUNTANSI ASET PADA DINAS PENDAPATAAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN KEPULAUAN SANGIHE

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Chriswanto Ignatius Makitulung ◽  
Ventje Ilat ◽  
Treesje Runtu
Keyword(s):  
Data Analysis ◽  
Research Methods ◽  
Financial Management ◽  
Accounting System ◽  
Financial Assets ◽  
Accounts Receivable ◽  
Government Accounting ◽  
Fixed Assets ◽  
Asset Inventory ◽  
The Government

An asset is a resource that is absolutely necessary for the conduct of the Government. Government assets can be classified as financial assets and non-financial. Financial assets include cash, accounts receivable and investment. While the nonfinancial assets consist of assets which can be identified and which could not be identified. Intangible assets in the form of asset inventory (asset smoothly) and fixed assets, which in laws-known as an invitation of goods belonging to the country/region (BMN). The purpose of this research is to know the systems and procedures of Accounting Assets At the service of the Financial management of Income And assets of the Sangihe Islands Regency Area, with research methods used, are methods of data analysis that is descriptive. The results of the research on the system and procedure for an accounting of assets in the Sangihe Islands Regency indicates that the system and procedures of accounting assets are presented properly and in accordance with the government accounting system.

scholarly journals ANALISIS SISTEM AKUNTANSI PEMERINTAH PUSAT (SAPP) DI KANTOR AKUNTANSI REGIONAL JAKARTA

2016 ◽  
Vol 1 (2) ◽  
Author(s):  
Titis Wahyuni
Keyword(s):  
Central Government ◽  
Data Modeling ◽  
Financial Accounting ◽  
Success Factor ◽  
Accounting System ◽  
Government Accounting ◽  
Critical Success ◽  
The Government ◽  
Modeling Data ◽  
Work Done

ABSTRACT - This research is intended to describe Central Government Accounting System (SAPP)implemented by the State Financial Accounting Agency (BAKUN) through The Regional Accounting Office(KAR) and the expected outcomes of Central Government Accounting System. In a accounting system, financialstatements generated rely on the accuracy and validity of data input transactions. The accuracy and validity ofthe Government's financial statements generated will depend on the quality of the work done by KARs inmanaging the Government's financial transaction data input.The method usedin this research isby analyzing the problems/obstaclesfaced by KAR Jakarta and alsoanalyzing the process performed by KAR Jakarta during 2000 – 20001. Analysis was performed on cashreceipt transactiondata processingsubsystem (Cash Receipt) and governmentcashexpenditures (CashDisbursement), and general ledger subsystem (General Ledger) used and done by using Analysis CriticalSuccess Factor (CSF), Performance Grid, Proses Modeling, Data Modeling, and Network Modeling. Theresult of this research shows that there are some problems/obstacles faced by KAR in managing data offinancial transactions of the Government. By using these results are then made efforts to repair the runningsystem.Keywords: Central Government Accounting System, Regional Accounting Office, Central AccountingSystem, process modeling, data modeling, critical success factor.

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

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