MENGULIK SISI KETERLAMBATAN PENYERAPAN ANGGARAN

ABSTRACTThis research aims to examine and investigate in depth about the causes of the absorption of delays that occur in the Central University of Jember University. This research begins with the uneasiness of the phenomenon that occurs in the Central UKM University of Jember will be a delay in the absorption of the budget. This problem certainly has an impact on funds used temporarily to meet pre-event needs. Even more so if the funds needed are large. In addition, this delay in budget absorption also results in suboptimal activities carried out and has an impact on the University of Jember, specifically related to one of the principles of GUG (Good University Governance), namely the principle of responsibility which indicates the extent to which the process of providing public services carried out by Jember University, is it already in accordance with administrative and organizational requirements that are true and in accordance with statutory regulations. This research is qualitative research using ethnomethodology study methods. The results showed that the cause of the delay in budget absorption was due to the delay in the submission of TOR, unpreparedness in the implementation of SIMAWA, the existence of a long bureaucratic process plus a clash of busyness from the approval party, delay in SPJ collection, accumulation of activity programs at the end of the year, and the number of activity programs proposed by Central UKM of Jember University.Keywords: Public Sector Accounting, Budget Absorption, Good University Governance (GUG) ABSTRAKPenelitian ini bertujuan untuk menelaah dan menelisik secara mendalam tentang penyebab keterlambatan penyerapan yang terjadi pada UKM Pusat Universitas Jember. Penelitian ini berawal dari adanya keresahan fenomena yang terjadi pada UKM Pusat Universitas Jember akan keterlambatan dalam penyerapan anggaran. Adanya permasalahan ini tentu saja berdampak pada dana-dana yang digunakan sementara untuk memenuhi kebutuhan pra acara. Terlebih lagi jika dana yang dibutuhkan dalam nominal yang besar. Selain itu keterlambatan penyerapan anggaran ini juga mengakibatkan tidak optimalnya kegiatan yang dilaksanakan serta berdampak pada Universitas Jember, khsusunya terkait dengan salah satu prinsip GUG (Good University Goververnance) yaitu prinsip responsibilitas yang menunjukkan sejauh mana proses pemberian pelayanan publik yang dilakukan oleh Universitas Jember, apakah sudah sesuai dengan ketentuan-ketentuan administrasi dan organisasi yang benar dan sesuai dengan peraturan perundang-undangan. Penelitian ini merupakan penelitian kualitatif menggunakan metode studi etnometodologi. Hasil penelitian menunjukkan bahwa penyebab keterlambatan penyerapan anggaran dikarenakan keterlambatan dalam pengajuan TOR, ketidaksiapan dalam penerapan SIMAWA, adanya proses birokrasi yang panjang ditambah benturan kesibukan dari pihak approval, keterlambatan pengumpulan SPJ, penumpukan program kegiatan di akhir tahun, dan banyaknya program kegiatan yang diusulkan oleh UKM Pusat Universitas Jember.Kata kunci: Akuntansi Sektor Publik, Penyerapan Anggaran, Good University Governance (GUG)

Harmonising public sector accounting laws and regulations of the European Union member states: powers and competences

This paper analyses the powers and competences of the EU to standardise public sector accounting of the member states and to take other EU action in the field of public sector accounting. We argue that public sector accounting forms part of the administrative organisation of the member states that is not a core EU competence. EU initiatives such as the European Public Sector Accounting Standards project, which aim to increase transparency and comparability, therefore need to follow the rules set out for administrative matters in general. The study reveals on the one hand that EU actions are essentially limited to voluntary cooperation and influences of other policy areas. But on the other hand, it shows that they do not need to be limited to the initiatives currently driven by Eurostat. Points for practitioners The future of the European Public Sector Accounting Standards project is uncertain. However, it is very unlikely that it will take the shape of a top-down set of readymade EU accounting standards that will force public administrations to adjust their inner workings. Public sector accounting is not (yet) a (typical) European policy, but simply a national one that the EU can support. The EU initiative can be considered as an opportunity for collaboration and knowledge sharing on how to increase transparency of public sector accounting.

Public sector accounting education and training as supportive mechanisms of the ongoing accrual-based accounting reforms

This article explores the major challenges surrounding the ongoing wave of public sector accrual accounting reforms. In particular, this paper sheds light on the importance of training and skill development as essential components of capacity-building and discusses the crucial role educational institutions play in laying the basis of a sound Public Sector Accounting (PSA) body of knowledge. The article also provides recommendations based on studies and reports conducted by international organizations, standards-setting bodies, and accountancy profession institutions as well as capitalizing on the experience of leading countries in the public financial management field

Dall'armonizzazione alla standardizzazione contabile. Quale via per la riforma degli ordinamenti contabili europei

Gli Stati membri dell'Unione Europea condividono la politica monetaria e sono indirettamente responsabili del debito complessivo dell'eurozona. Da ciò l'importanza di bilanci omogenei e trasparenti nonché l'adozione di politiche di finanza pubblica condivise che, da ultimo, hanno portato all'ipotesi di emanare principi contabili pubblici comuni (EPSAS - European Public Sector Accounting Standard). Attraverso l'analisi del caso italiano, questo contributo propone alcune riflessioni critiche sull'opportunità di una regolamentazione contabile unitaria di rango eu-ropeo alla luce, da una parte, degli specifici obiettivi della ventilata riforma (il coordinamento e il controllo) e, dall'altra, degli inevitabili costi che essa produr-rebbe, anche in termini di incoerenza o ridondanza delle soluzioni individuate. Le implicazioni di ricerca e di policy sono rilevanti. Il rischio che sotto l'etichetta dell'armonizzazione passino soluzioni tecniche tanto complesse quanto inutili, che ne snaturino il senso e la portata, è concreto e va allontanato dall'agenda politica europea. Al tempo stesso va recuperato un chiaro rapporto tra gli stru-menti contabili delle riforme e risultati attesi dalle stesse, distinguendo, anche sul piano concettuale degli studi, il piano delle contabilità nazionali da quello delle contabilità per il governo.

The main challenges of Public Sector Accounting reforms and World Bank's Public Sector Accounting and Reporting (PULSAR) Program

PurposeThe purpose of this article is to contribute to a dialogue between practitioners and academics. The article discusses the relevance of Public Sector Accounting (PSA) reforms, including their key approaches and challenges, and the role of the World Bank's Public Sector Accounting and Reporting (PULSAR) Program.Design/methodology/approachThis is a practitioner's viewpoint, which reflects World Bank and PULSAR Program's publicly available documents and the opinions of a practitioner involved in the implementation of PSA reforms.FindingsImplementation of PSA reforms, based on the good international standards and practices, such as International Public Sector Accounting Standards (IPSAS), represents an opportunity for governments to significantly improve (1) the quality, reliability and comparability of their financial information; (2) decision-making process of the high-level public officials; and (3) the overall levels of fiscal transparency and public sector accountability and performance. There are several main approaches of the PSA reform implementation that could be observed across the globe. In practice, many countries and different jurisdictions face multiple challenges associated with PSA reform implementation. The World Bank and PULSAR Program in particular represent a valuable source of knowledge generation and sharing, and also acts as a catalyst for promoting PSA reforms in beneficiary countries.Research limitations/implicationsThe limitations of this article (which are also its strength in terms of fitness for purpose) are that as a practitioner's viewpoint, it provides a brief overview and personal judgements rather than an empirical analysis of developments applying a theoretical framework.Social implicationsA practitioner's engagement with academic supports increased understanding of the respective views leading to better outcomes for practitioners and academics working in the area of public sector accounting.Originality/valueThe article provides a practitioner's input on the relevance of PSA reforms and their key challenges.

Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries: a structured literature review

PurposeThe aim of the study is to review the extant literature on International Public Sector Accounting Standards (IPSAS) adoption in emerging economies (EEs) and low-income countries (LICs) (“what do we know?”), and to propose an agenda for future research (“what do we need to know?”).Design/methodology/approachAn analytical framework that builds on diffusion theory is developed. The authors follow the “PRISMA Flow Diagram” to reduce a total of 427 articles from four databases to a final sample of 41 articles. These studies are examined, aided by the analytical framework.FindingsThe authors find that IPSASs are a relevant issue for EEs/LICs. Overall, existing research is often explorative. The authors discover that the majority of articles rely on secondary data collection. While two-thirds of the studies perform a content analysis of pre-existing material, about one-fifth of the articles each collect primary data through means of interviews and questionnaires. The findings offer a holistic understanding of where and at what stages IPSAS reforms stand in EEs/LICs, and what factors influence the progression of reforms to the next stage of diffusion.Originality/valueThe authors outline a number of avenues for further research after discussing the dominating trends and structuring the literature based on our analytical framework. These stem from looking at the blank spots and an identified need to contextualise IPSASs adoption in EEs/LICs.