Abstract:This study attemps to analyze disclosure of inventories account in local government financial statement (LGFS) regencies and cities in Sumatera in the year 2017 on the disclosure in PP 71/2010 Government Accounting Standards Number 5, as well as perceive the difference disclosure of a build up in inventories account on LGFS that obtains unqualified opinion, qualified opinion, disclaimer opinion, and knowing how the perception of BPK toward the disclosure of an inventories account. The data used in this researc… Show more
“…Penelitian yang dilakukan oleh Putri (2019) mengenai analisis faktor-faktor yang mempengaruhi tingkat pengungkapan wajib LKPD se-Sumatera Barat tahun 2015-2017 memperoleh hasil rata-rata tingkat pengungkapan wajib masih rendah sebesar 61%. Sari (2021) juga melakukan penelitian terhadap tingkat pengungkapan akun persediaan dalam LKPD di Sumatera tahun 2017, hasil penelitian tersebut memperoleh hasil bahwa rata-rata tingkat pengungkapan akun persediaan di Sumatera masih rendah sebesar 55,38%.…”
The purpose of this study was to determine the level of financial reporting disclosure of provincial/district/city governments in Sumatra in 2020. The study population was 164 local government financial reports. The sampling technique used is a saturated sampling technique, namely a sampling technique that uses all members of the population as a sample. The data used is secondary data in the form of data and information on financial statements of provincial/district and city governments in Sumatra. This study uses 7 disclosure indicators, with a total of 302 mandatory disclosures. The results show that the level of disclosure in the financial statements of provincial/district and city governments in Sumatra is still low. The average level of disclosure is 54.47%. In future research, it is expected to conduct interviews and observations to identify the factors that cause high and low disclosures in local government financial statements.
“…Penelitian yang dilakukan oleh Putri (2019) mengenai analisis faktor-faktor yang mempengaruhi tingkat pengungkapan wajib LKPD se-Sumatera Barat tahun 2015-2017 memperoleh hasil rata-rata tingkat pengungkapan wajib masih rendah sebesar 61%. Sari (2021) juga melakukan penelitian terhadap tingkat pengungkapan akun persediaan dalam LKPD di Sumatera tahun 2017, hasil penelitian tersebut memperoleh hasil bahwa rata-rata tingkat pengungkapan akun persediaan di Sumatera masih rendah sebesar 55,38%.…”
The purpose of this study was to determine the level of financial reporting disclosure of provincial/district/city governments in Sumatra in 2020. The study population was 164 local government financial reports. The sampling technique used is a saturated sampling technique, namely a sampling technique that uses all members of the population as a sample. The data used is secondary data in the form of data and information on financial statements of provincial/district and city governments in Sumatra. This study uses 7 disclosure indicators, with a total of 302 mandatory disclosures. The results show that the level of disclosure in the financial statements of provincial/district and city governments in Sumatra is still low. The average level of disclosure is 54.47%. In future research, it is expected to conduct interviews and observations to identify the factors that cause high and low disclosures in local government financial statements.
“…Penelitian Nirwana et al (2019) menyimpulkan bahwa penerapan akuntansi persediaan obat generik pada RSUD Abdoel Wahab Sjahranni Samarinda belum sesuai dengan SAP karena pencatatannya belum menggunakan metode perpetual serta penilaiannya tidak menggunakan metode penilaian FIFO. Serupa dengan Sari et al (2021), penelitian Suwarjuwono & Ritonga (2017) menyimpulkan pengungkapan akun persediaan pada LKPD Kabupaten/Kota di Jawa belum sesuai dengan kriteria pengungkapan SAP dengan tingkat pengungkapan akun persediaan masih rendah sebesar 40,35% serta tidak ada perbedaan tingkat pengungkapan akun persediaan pada LKPD dengan opini WTP, WDP dan TMP. Meskipun penelitian terkait akuntansi persediaan pada sektor pemerintahan telah dilakukan sebelumnya, namun obyek dalam penelitian adalah persediaan HTT dan HTDP yang memiliki karakteristik berbeda dengan persediaan sektor pemerintahan pada umumnya sehingga penelitian ini diharapkan dapat menambah referensi penelitian terkait persediaan pada sektor pemerintahan.…”
Section: Pendahuluanunclassified
“…(Petugas penyusun laporan BMN) Kurang memadainya pengungkapan akun persediaan dalam CaLK merupakan salah satu permasalahan dalam laporan keuangan pemerintah yang sering dijumpai. Suwarjuwono & Ritonga (2017) dan Sari et al, (2021) menyimpulkan bahwa pengungkapan akun persediaan dalam LKPD di Jawa dan di Sumatera masih belum sesuai SAP.…”
Section: Pengungkapan Persediaan Htt Dan Htdpunclassified
Salah satu jenis persediaan yang dikelola oleh Kementerian Sosial adalah persediaan hadiah, merupakan Hadiah Tidak Tertebak (HTT) dan Hadiah Tidak Diambil Pemenang (HTDP) dari penyelenggaraan Undian Gratis Berhadiah (UGB). Persediaan HTT dan HTDP memiliki karakteristik berbeda dengan persediaan sektor pemerintahan umumnya. Penelitian bertujuan mengevaluasi kesesuaian akuntansi persediaan HTT dan HTDP dengan Standar Akuntansi Pemerintah (SAP) meliputi pengakuan, pengukuran, pengungkapan. Penelitian ini merupakan studi kasus evaluasi dengan pendekatan kualitatif. Evaluasi menggunakan kriteria yang disusun berdasarkan Pernyataan Standar Akuntansi Pemerintahan (PSAP) Nomor 05 Akuntansi Persediaan dan Peraturan Menteri Keuangan (PMK) Nomor 22/PMK.05/2022 tentang Kebijakan Akuntansi Pemerintah Pusat. Hasil evaluasi menunjukkan bahwa penyelenggaraan akuntansi persediaan HTT dan HTDP belum sepenuhnya sesuai dengan SAP karena titik pengakuan perolehan persediaan bukan pada saat barang HTT dan HTDP diterima, pengungkapan persediaan HTT dan HTDP pada CaLK belum sepenuhnya memadai serta penyajian beban persediaan HTT dan HTDP belum sesuai dengan nilai pemakaian persediaan.
“…According to Satria & Sari (2018), the performance of local government and finances is recorded and reported as accountable in the Regional Government Financial Report (LKPD). This financial report, prepared and presented following Government Regulation (PP) Number 71 of 2010 concerning Government Accounting Standards, provides relevant and timely information to the public for use as an assessment of the government's work and to assist in decision-making (Sari et al, 2021).…”
In Indonesia, local government accountability is a reflection of its performance that can be seen from the disclosure of local government financial statements in accordance with Government Regulation (PP) Number 71 of 2010 concerning Government Accounting Standards. Based on the reference and the previous study, the level of adequacy of financial statement disclosure is influenced by several factors: audit findings, legislative size, local government budget expenditure, intergovernmental revenue, and the number of local governments’ agencies. This study analyzes the effect of those factors on the disclosure of local government financial statements in Central Java Provence, Indonesia from 2017 to 2019. This is a quantitative study with secondary data types obtained from Local Government Financial Report Examination Results (LHP LKPD) districts/cities in Central Java Province in 2017 – 2019. The sample consists of 75 local government financial statement disclosure from 34 districts or cities obtained through purposive sampling methods. The analysis method uses multiple linear regression. The result shows audit findings and local government budget expenditure affect the disclosure of local government financial statements. Meanwhile, the legislative size, intergovernmental revenue and number of local governments agencies do not affect the local government financial statements disclosure. This research can be used as an evaluation for local governments in increasing transparency and accountability in their financial management by applicable laws and regulations. This study has limitations that do not describe the overall level of disclosure of local government financial statements, in future research, it is expected to use a longer period and expand the research area.
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