Akuntansi Sektor Publik

Biduri, Sarwenda

doi:10.21070/2018/978-602-5914-20-1

Cited by 130 publications

(187 citation statements)

References 0 publications

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“…Sistem ini diketahui dengan sebutan sistem akuntasi pemerintah. Sistem akuntansi pemerintah ialah sesuatu instrumen buat mengoperasionalkan prinsip-prinsip akuntansi yang sudah diresmikan dalam Standar Akuntansi Pemerintah serta Kebijakan Akuntansi (Biduri, 2018). Sistem Akuntansi Pemerintah menampilkan rangkaian proses akuntansi yang terdiri dari proses identifikasi transaksi keuangan, menjurnal ke dalam novel harian, memposting ke novel besar, menyusun neraca saldo, menyusun kertas kerja pengkonsolidasian, serta diakhiri dengan penataan laporan keuangan dalam rangka pertanggungjawaban penerapan APBD/ APBK yang bisa dicoba secara manual ataupun dengan aplikasi.…”

Section: Pendahuluanunclassified

Perilaku Aparatur Sipil Negara Dalam Penerapan Sistem Akuntasi Pemerintah

Handayani¹

2022

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This study was conducted to determine both the partial and simultaneous influence of the four behavioral aspects on the implementation of the government accounting system at the Population and Civil Registration Office of Banda Aceh City. This study used quantitative method, while the multiple linear regression model was used as the data analysis technique. To obtain data from the field, questionnaires were spread to 45 research samples and then analyzed. Based on the results of data analysis, it can be concluded that simultaneously the behavioral aspects of perception, attitude, motivation and emotion significantly influence the implementation of the government accounting system. Partially, behavioral aspects of perception, attitude, motivation and emotion significantly influence the implementation of the government accounting systemBehavioral aspects, perception, attitude, motivation, emotion, and the Government Accounting System

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Section: Pendahuluanunclassified

Perilaku Aparatur Sipil Negara Dalam Penerapan Sistem Akuntasi Pemerintah

Handayani¹

2022

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“…When the proprietor has a vested interest in the success or failure of a business owned by the company, propriety theory becomes the focal point of accounting. System for reporting can be presented (Biduri, 2018).…”

Section: Literature Review 21 Accounting and Theory Developmentmentioning

confidence: 99%

Perspectives on the Sharia-Compliant Accounting Practices in Indonesia

Pamungkas

2022

CASHFLOW

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This research was carried out with the intention of illuminating, with reference to the Qur'an and Hadith, the theoretical underpinnings as well as the practical applications of accounting in Indonesia. The process of conducting this investigation involved conducting a review of previous research that had been published in a number of books and journals in the same field. The purpose of this research is to investigate the theology behind Islamic accounting, as well as the interpretation of Islamic accounting theory and the accounting procedures used in Indonesia. The Holy Qur'an and the Hadith are both relevant to the subject of this research. According to the findings of this survey, the Hadith and the Qur'an are the primary sources of information for sharia accounting theory. When it comes to applying the theory of sharia accounting, the Maslahah and Maqasid al-Shari'ah scale applies not only to the world but also to other areas. According to the Islamic theoretical framework, Islamic accounting necessitates placing the interests of the group ahead of one's own personal interests. The Islamist account can be conceptually broken down into three different concepts: rahmatan lil' alamin, the spiritual concept, and ukhuwah islamiyah.

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“…Organisasi sektor publik pada saat ini diharapkan dapat menjadi akuntabel, ramah rakyat, dan berfokus pada kinerja. Mardiasmo (2018) menjelaskan bahwa akuntansi sektor publik merupakan suatu alat informasi yang menyediakan informasi akuntabilitas dan pengendalian manajemen bagi pemerintah maupun publik. Informasi yang dihasilkan oleh akuntansi sektor publik dapat berguna untuk aktivitas pengendalian manajemen yang ditujukan untuk meningkatkan transparansi dan akuntabilitas.…”

Section: Pendahuluanunclassified

Kinerja Sektor Publik Pada Masa Pandemi Covid-19 Berdasarkan Teori Isomorfisma Institusional

2022

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This study aims to analyze the performance of the Mataram City Personnel and Human Resources Development Agency (BKPSDM) during the COVID-19 pandemic based on the theory of institutional isomorphism. This research is included in the type of qualitative research. The method of data collection is done by using documentation techniques that are equipped with interviews. Data analysis was carried out in two stages, firstly analyzing performance based on the balanced scorecard, secondly elaborating with institutional isomorphism theory. The results of this study indicate that the performance of the Mataram City BKPSDM based on the balanced scorecard measurement is good as the reality that the Mataram City BKPSDM has provided adequate services so that customers feel satisfied. Even the Mataram City BKPSDM routinely provides education and training every year as an effort to improve the professionalism of human resources. Although the reality is different, it is shown by the inadequate facilities and infrastructure of the Mataram City BKPSDM and the percentage of budget realization achieving the criteria of being less efficient. On the other hand, the performance of the Mataram City BKPSDM is not good from the point of view of the institutional isomorphism theory. This is indicated by the dependence of the Mataram City BKPSDM on local and central governments, both in the form of resources, finances, and the reward system, so that there is no other choice but to comply with the rules and demands in order to continue to get the distribution of funds through the budget allocation process from the central government and the government. in order to receive the award

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Akuntansi Sektor Publik

Cited by 130 publications

References 0 publications

Perilaku Aparatur Sipil Negara Dalam Penerapan Sistem Akuntasi Pemerintah

Perilaku Aparatur Sipil Negara Dalam Penerapan Sistem Akuntasi Pemerintah

Perspectives on the Sharia-Compliant Accounting Practices in Indonesia

Kinerja Sektor Publik Pada Masa Pandemi Covid-19 Berdasarkan Teori Isomorfisma Institusional

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