Pengaruh Kompetensi Sumber Daya Manusia Dan Teknologi Informasi Terhadap Penerapan Akuntansi Berbasis Akrual Pada Pengelolaan Barang Milik Negara

Abstract

This research is aimed to examine the association of human resources’ competencies and information technology on the implementation of government accrual based accounting on the state assets management. As mandated by Government Regulation No. 71 of 2010 concerning Government Accounting Standard, the Government of the Republic of Indonesia should prepare its financial reports based on accrual accounting by 2015. This study examines the practice of implementation of accrual accounting in the management and administration of state asset. The examination conducted in this study is different from previous studies which gave more highlight on the preparation and the implementation of accrual accounting in general, while this stud y gives more focus on one specific object in accrual accounting, that is state assets. This study conducts survey by using questionnaires which are then distributed to units in line ministries and government that responsible in managing state assets. 250 questionnaires were distributed to 16 line ministries and 3 government institutions, 234 of those were successfully returned. From the questionnaires returned, 188 are considered valid. The result ot the study shows that the competence of human resources is associated with the application of accrual accounting on government assets. While, the information technology has different result, it is not associated with the application of accrual accounting on government assets.
 Keywords: accrual accounting, government assets

The Effect of Human Resources and Information Technology on the Revaluation of Government Fixed Assets

“…Also, the results of the revaluation implementation result in a fair value of assets that can be accepted by BPK so that it can be stated in government financial reports. These results support the research conducted by Puspitarini et al (2017) and Elfauzi (2019) that HR competence has an important role in the application of accrual-based accounting and the quality of financial statements because, in the end, the fairness of the value of the revalued assets determines the quality of financial reports.…”

“…In line with the results of this study, Gusherinsya and Samukri (2017) prove that human resource competence and the application of accounting information systems affect the quality of financial reports. However, it is different from the results of research conducted by Puspitarini et al (2017) that prove information technology does not affect the application of accrual-based government accounting in BMN management. Good information technology such as adequate computers, good internet connection, computerized BMN, the existence of software that supports and maintains computers does not guarantee the successful application of accrual-based government accounting.…”

“…Research conducted by Puspitarini et al (2017) and Elfauzi (2019) explain that HR competencies have an important role in the application of accrual-based accounting and the quality of financial statements. The success of implementing accrual-based government accounting and the quality of accountable financial reports is influenced by the competence of human resources.…”

“…Research related to the influence of HR competencies on accounting business processes has been conducted by previous researchers. Among them are Puspitarini, Firmansyah, and Handayani (2017) which prove that HR competencies have a positive effect on the application of accrual-based government accounting on BMN management. The higher the human resource competencies, the more successful the implementation of accrualbased government accounting on BMN management.…”

Pengaruh Motivasi Dan Kompetensi Aparatur Terhadap Kualitas Informasi Akuntansi Barang Milik Negara

“…Namun dalam pengelolaannya harus tetap mengacu pada asas yang sama. Namun sayangnya, dewasa ini muncul banyak sekali permasalahan-permasalahan yang berkaitan dengan pengelolaan Barang Milik Negara (BMN (Rahardiyanti & Abdurachman, 2012;Puspitarini et al, 2017) Selain masalah SIMAK BMN ada juga masalah sumberdaya manusia dimana motivasi aparatur dalam menunjang keberhasilan suatu organisasi, apakah memiliki keinginan yang kuat untuk berhasil ataukah hanya sekedar menjalankan tugas tanpa hasrat keinginan atau semangat juang yang kokoh. Dimana motivasi ini adalah sesuatu yang mampu mendorong kita untuk bertindak atau menghasilkan sesuatu dan sangat mempengaruhi semangat kerja aparatur.…”