Efek Pelanggaran Standar Akuntansi Pemerintahan dan Ketidakpatuhan Peraturan terhadap Opini Audit Laporan Keuangan di Sulawesi Selatan

This research aims at testing the effect of the violation of governmental accounting standard and the incomplianece with the regulation on the opinion audit of financial statements in South Sulawesi. The type of this research is quantitative. The sample of this research was local government employing the data of financial statements. The data were analyzed using ordincal logistic regression. The results of this research found that the violation of governmental accounting standard and the incomplianece with the regulation have negative effect on the opinion audit of financial statements. The higher the findings related to the violation and the incompliance, the lower the local governments accept the unqualified opinion.

On the road towards IPSAS with a maturity model: a Swiss case study

PurposeThe International Public Sector Accounting Standards (IPSAS) have driven the modernisation of public systems of financial information. The extent and pace of their implementation remain uneven. The goal of this study was to measure whether and how much governmental accounting standards converge towards IPSAS' true and fair approach.Design/methodology/approachThe empirical context of the 26 Swiss cantons was used to apply a simplified maturity model. Under two successive reforms (maturity stages), each canton's accounting standards was assessed and scored. The derived maturity levels indicate how close—or far—each canton has stood from a state of full IPSAS compliance (full maturity), at each stage of the process.FindingsAs Swiss cantons have a certain degree of autonomy in setting their own accounting standards, the evolving paths they followed when implementing IPSAS were heterogeneous. The maturity level attained by each canton within each stage thus varies. However, the results show that the two successive reforms had an overall favourable impact on Swiss cantonal accounting standards compliance with IPSAS, and fairly improved the faithfulness of reported financial information.Originality/valueThis research contributes to the international literature on public accounting standards and provides new insights for the assessment of convergence with IPSAS.

EVALUASI PENERAPAN BASIS AKRUAL DALAM PENYUSUNAN LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SIBOLGA, STUDI KASUS PADA PEMERINTAH KOTA SIBOLGA

EVALUASI PENERAPAN BASIS AKRUAL DALAM PENYUSUNAN LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SIBOLGA, STUDI KASUS PADAPEMERINTAH KOTA SIBOLGA Jocelyn Sarah Gabriella Sinaga [email protected] Yusep Friya P. S [email protected] Herbirowo Nugroho [email protected] Program Studi Akuntansi Keuangan Terapan Politeknik Negeri Jakarta ABSTRACTThis study aims to evaluate the accordance of financial statements of Government of Sibolgato the applicable Governmental Accounting Standards. The methodology of this study is appliedresearch and uses qualitative method. The object of this study is the recording and presentation of Financial Statement of Sibolga for 2017. Data used in this study contains primary data by interviewing parties related to the making of financial statements and secondary data in the form of financial statements themselves and theoretical articles. The data analysist used are selecting related documents and evaluating the reports’ accordance to the standard. This study shows that Government of Sibolga has applied accrual basis in the making of the financial statements, but it is not entirely correct according to the Governmental Accounting Standards. This happened due to several problems related to the application of accrual basis to the financial statements, which involve the accounting application, standards, and the lack of training and socialization done regarding the applicable Governmental Accounting Standards. KEYWORDS: ACCUAL BASIS, GOVERNMENTAL ACCOUNTING STANDARDS, FINANCIAL STATEMENT ABSTRAKPenelitian ini bertujuan untuk mengevaluasi kesesuaian laporan keuangan yang telah dibuatPemerintah Kota Sibolga dengan Standar Akuntansi Pemerintahan yang berlaku. Metodologi yang digunakan dalam penelitian ini adalah penelitian terapan dan bersifat kualitatif. Objek yang diteliti dalam penelitian ini adalah pencatatan dan penyajian LKPD Kota Sibolga Tahun Anggaran 2017. Data penelitian yang digunakan adalah data primer hasil dari wawancara dengan pihak yang berkaitan langsung dengan penyusunan LKPD dan data sekunder berupa LKPD Kota Sibolga dan artikel teoritis. Teknik analisis dilakukan dengan mengumpulkan data yang diperlukan dan mengevaluasi LKPD dengan SAP yang berlaku. Hasil penelitian menunjukkan bahwa Pemerintah Kota Sibolga sudah menerapkan basis akrual dalam penyusunan LKPD Kota Sibolga, namun belum sepenuhnya sesuai dengan SAP yang berlaku. Hal ini disebabkan karena adanya beberapa permasalahan terkait penerapan basis akrual pada LKPD Kota Sibolga yaitu aplikasi akuntansi, kebijakan akuntansi, serta kurangnya pelatihan dan sosialisasi terkait SAP berbasis akrual. Kata kunci: basis akrual, standar akuntansi pemerintahan, laporan keuang

Governmental accounting reforms at a time of crisis: the Italian governmental accounting harmonization

PurposeAcknowledging fiscal crises as critical junctures for policy makers, this paper investigates how the recent fiscal crisis has affected the paradigmatic approach to the design of an ongoing governmental accounting (GA) reform.Design/methodology/approachThis paper analyses the Italian GA harmonization as a peculiar instance of an ongoing GA reform at the crisis outbreak. A longitudinal narrative analysis of official documents is complemented with semi-structured interviews with key policy makers and participant observations.FindingsThe fiscal crisis is found to play an indirect role in the Italian GA reform, which, promoting centralization of competencies in the fields of GA, determines the intensification of the approach adopted before the crisis outbreak.Research limitations/implicationsThis paper extends the knowledge on the nature of post-crisis reforms by highlighting how fiscal crises can work as catalysts for paradigmatic approaches to ongoing GA reforms. This paper analyses the designing of a GA reform, whereas the long-term adaptations and outcomes of the reform are not taken into consideration.Practical implicationsThe tight link between GA and financial management issues featuring the current paradigmatic approaches to reforms suggests the need to design GA reforms consistently with fiscal and financial management policies.Originality/valueWhereas the extant literature on the nature of post-crisis reforms analyses the latter as responses to the former, this paper enlarges the knowledge on the topic by focusing on a peculiar instance of a GA reform that was ongoing at the crisis outbreak.

Pengaruh Partisipasi Penyusunan Anggaran, Pemahaman Akuntansi Pemerintahan dan Budaya Organisasi Terhadap Kinerja Manajerial pada Pemerintah Aceh

This study aimed to examine the effect of budget participation, understanding of governmental accounting and organizational culture on managerial performance in the Aceh government. This study is a population census since all members as respondents. The population around the head SKPA (Budget Administrator / PA) Finance and Administration Officer (PPK-SKPA) which amounted to 74 respondents. The analytical tool used is multiple linear regression analysis using SPSS. The results showed that all three independent variables, namely budgetary participation, understanding of governmental accounting and organizational culture either jointly or partially affect the dependent variable is managerial performance in the Aceh government.Keywords: Budgetary Participation, Understanding Government Accounting, Organizational Culture, Managerial Performance.

Response to the AICPA’s Exposure Draft and Invitation to Comment related to the Uniform CPA Examination

During December 2019, the AICPA released an Exposure Draft and Invitation to Comment: Maintaining the Relevance of the Uniform CPA Examination based on a practice analysis conducted during 2019. Among the proposed changes to the CPA exam, the level of governmental accounting content tested in the Financial Accounting and Reporting (FAR) section of the CPA exam would be reduced, with the potential removal of governmental accounting material altogether. The following is the comment letter submitted to the AICPA on behalf of the Government and Nonprofit (GNP) Section of the American Accounting Association, which opposes the proposed changes.