Analisis Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual Pada Pemerintah Kota Kupang

Henukh, Irene Thersya; Saleh, Mohammad; Rinaningsih,; Adelina, Yang Elvi

doi:10.24042/al-mal.v1i2.6504

Cited by 3 publications

(2 citation statements)

References 1 publication

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“…However, in addition to the above efforts, there are obstacles related to local government regulations and policies to implement government accrual accounting standards, in particular regulatory and policy measures that have not fully approved and implemented accrual accounting for SAP. The results of this study are in line with research (Lamonisi, 2016); (Henukh et al, 2020) Based on interviews and observations, leadership commitment is the most important factor for local government success. The leader (regional manager) is the person responsible about the territory he rules.…”

Section: Resultssupporting

confidence: 88%

Analysis of Implementation of Accrual-Based Government Accounting Standards (Case Study in Labuhan Batu District Bpkad)

et al. 2023

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This study aims to analyze the implementation of accrual-based government accounting standards at BPKAD Labuhan Batu Regency and to analyze the suitability of the implementation of accrual-based government accounting standards in accordance with the Statement of Government Accounting Standards (PP No. 71 of 2010 and supported by PERMENDAGRI No. 64 of 2013). Methods of data collection using observation (observation), interviews, and documentation studies. The results on the regulatory and policy aspects show that Permendagri 64 of 2013 mandates local governments to provide regulatory and policy tools related to the implementation of accrual-based SAP, but still refers to PP 71 of 2010, while the use of Permendagri No. 64 of 2013 experienced problems related to adjusting cash-based accounting policies towards accruals to an accrual-based accounting system. The results on the budget aspect show that the obligation to implement accrual-based SAP requires BPKAD to adjust from a cash-based accounting system policy towards SIMDA 2.5 accruals to the SIMDA 2.7 accrual-based accounting system that is currently being implemented which is in accordance with PP No. 71 of 2010. The results of the information technology aspect show that the information technology used according to the BPKAD Secretary, namely the regional financial management application system uses SIMDA 2.7 which has been provided by the BPKP. The results on the human resource aspect show that the implementation of accrual-based SAP requires the Labuhan Batu District BPKAD to adjust from cash to accrual-based accounting system policies to the current accrual-based accounting system which is in accordance with PP No. 71 of 2010.Keywords: Accounting Standards Based on Governmental Accounting, Accrual Basis

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Section: Resultssupporting

confidence: 88%

Analysis of Implementation of Accrual-Based Government Accounting Standards (Case Study in Labuhan Batu District Bpkad)

et al. 2023

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“…Hasil ini menunjukkan bahwa secara konsisten penerapan e-gov telah berlangsung dan masih tetap berjalan sampai saat ini dalam menerapkan media digital di sistem pemerintahan. Informasi ini juga menunjukkan bahwa para akedemisi lebih berfokus meneliti area pemerintahan di kota atau kabupaten (Henukh et al, 2020;Arifah, 2022), dibandingkan dengan sistem pemerintahan di tingkat provinsi maupun pusat (Firdaus, 2020;Nursin et al, 2023). Jumlah penelitian yang juga cukup dominan adalah pada tingkat desa atau kelurahan, sebanyak 5 penelitian.…”

Section: Wilayah Media Digital Sistem (Tingkatan Pemerintah)unclassified

Pemanfaatan Media Digital Pada Sistem Pemerintahan: Studi Literatur Berbantuan Nvivo 12 Pro

Qomar,

Muhadli

2023

J. Humanit. Katalisator Perubahan dan Inov. Pendidik.

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Information technology has changed the pattern of service to the public to be faster, more precise, wider, and more transparent. The obstacle faced by governments in developing countries is the rapid dissemination of information to various regions to the most remote areas, such as villages and even hamlets. One of the efforts to disseminate information from the government is through the internet. The development of technology in public services is a practical solution in the current technological era. The acceleration of technology has long touched the government sector, in the form of electronic government or e-government e-gov. Comprehensive e-government implementation from the village government level to the center. Various studies have focused on the development and implementation of e-government, so in this study, a literature review was carried out using the PRISMA method with results mapping by the Nvivo Pro 12 program. digital media, both for the internal administration of employees and in public services. A total of 20 articles were mapped into four criteria, including "Government Area Level", "Benefits", and "Digital Media" used. In terms of regional criteria, it shows that research is dominated by cities or districts. The results of grouping e-Gov based on the purpose of implementation or benefits include internal staffing, public services, and the financial sector which is dominated by public services. In the digital media cluster, e-government that has been implemented includes website media, Android applications, programs or software, social media, and electronic mail or e-mail, the most results being website usage.

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Analysis through Implementation of Government Accounting Standards on Accrual Base

Sagala,

Marliyah,

Nurwani

2023

J. Bus. Manag. Econ. Development.

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This research aims to determine the application of accrual-based Government Accounting Standards in the presentation of financial reports at the North Labuhanbatu Regency Central Statistics Agency and to determine the suitability of the presentation of the North Labuhanbatu Regency Central Statistics Agency's financial reports with Government Regulation Number 71 of 2010. This research method uses qualitative methods with interviews and documentation. The subjects of this research are employees of the accounting and finance department at BPS Kab. North Labuhanbatu. The results of the first research: Application of Government Accounting Standards in the Presentation of Financial Reports of the North Labuhanbatu Regency Central Statistics Agency refers to Government Regulation Number 71 of 2010, BPS Labura Financial Reports have been prepared and presented on an accrual basis, but accrual basis accounting is still not fully implemented because it still exists. the financial report component that uses the cash basis is the Budget Realization Report. The results of the second research state that the presentation of the financial reports of the North Labuhanbatu Regency Central Statistics Agency is not 100% in accordance with Government Regulation Number 71 of 2010. This is because there are still several posts that are not implemented, namely transfer posts and financing posts in the Budget Realization Report

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Analisis Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual Pada Pemerintah Kota Kupang

Cited by 3 publications

References 1 publication

Analysis of Implementation of Accrual-Based Government Accounting Standards (Case Study in Labuhan Batu District Bpkad)

Analysis of Implementation of Accrual-Based Government Accounting Standards (Case Study in Labuhan Batu District Bpkad)

Pemanfaatan Media Digital Pada Sistem Pemerintahan: Studi Literatur Berbantuan Nvivo 12 Pro

Analysis through Implementation of Government Accounting Standards on Accrual Base

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