Readiness of Local Government in the Implementation of Accrual Accounting: The Case of Local Government in Aceh, Indonesia

Indriani, Mirna; Mulyany, Ratna; Nadirsyah, Nadirsyah; Munandar, Wahyu

doi:10.24815/jdab.v5i1.8441

Cited by 6 publications

(6 citation statements)

References 22 publications

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“…Oleh itu, faktor-faktor berkenaan seharusnya diberi perhatian oleh pihak berwajib dan pengurusan atasan sektor awam supaya perakaunan akruan dapat dimanfaatkan faedahnya seperti di negara-negara maju yang lain. Faktor lain yang mempengaruhi ketersediaan pelaksanaan perakaunan akruan telah dikenal pasti dalam kajian lepas, antaranya sumber manusia, teknologi maklumat dan budaya organisasi (Yuliati et al, 2019;Indriani et al, 2018;Atan & Yahya, 2015).…”

Section: Perakaunan Akruanunclassified

Accrual Accounting Implementation and Accrual Information Usage in the Malaysian Public Sector: Impacts on Sustainable Development Goals (SDG) and Maqasid Shariah

Masruki¹,

Hanefah²

2022

ipnj

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Purpose: The current study aims to determine the degrees of accrual accounting implementation and accrual information usage in the Malaysian public sector with relevant impacts on budget development and management, asset and liability management, accountability disclosure, and performance measurement. Methodology: The present study employed a qualitative methodology, namely focus group discussion to garner relevant insights from the accountants in Malaysian Ministries and Local Authorities (LA). Thematic analysis was subsequently conducted for interview data analysis. Results: The findings revealed that accrual accounting was implemented as specified in the Malaysian Government Treasury Circular. Meanwhile, accrual information was employed in budget development and management and asset and liability management albeit less frequently in performance measurement. Accrual information usage contributed to satisfactory accountability disclosure through more comprehensive, accurate, and transparent reporting. Furthermore, accrual accounting usage produced significant positive impacts to realise sustainable development goals (SDGs) by incorporating Maqasid Shariah elements in accomplishing the national agenda of Shared Prosperity Vision 2030. Practical Implications: The current study could guide relevant authorities to ensure effective accrual information application in financial management. This study also recommends continuous enhancement of periodic training programmes and courses on governmental accrual accounting implementation and accrual information usage. Additionally, comprehensive reporting of Maqasid Shariah-based SDG performance is highly emphasised. Originality/Value: The present study demonstrated that accrual information usage positively impacted SDG achievement based on Maqasid Shariah. Keywords: Public sector accounting, accrual accounting, SDGs, Maqasid Shariah.

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Section: Perakaunan Akruanunclassified

Accrual Accounting Implementation and Accrual Information Usage in the Malaysian Public Sector: Impacts on Sustainable Development Goals (SDG) and Maqasid Shariah

Masruki¹,

Hanefah²

2022

ipnj

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“…Dalam penelitian ini menghasilkan bahwa pemanfaatan teknologi informasi tidak berpengaruh terhadap kualitas laporan keuangan (Surastiani & Handayani, 2015). Penelitian Dyah dan Bestari ini juga didukung dengan penelitian lain, seperti : (Hanaffi, 2017), (Setyowati et al, 2016), (Indriani et al, 2018) dan (Nilamsari et al, 2020). Tidak berpengaruhnya teknologi informasi terhadap kualitas laporan keuangan disebabkan karena sistem yang ditetapkan tidak sesuai yang diinginkan, sistem masih mengalami kendala dan tampak masih asing bagi penggunannya, sehingga pengimplementasiannya menjadi sia sia dan tidak dapat mendukung penyajian laporan keuangan yang andal (Surastiani & Handayani, 2015) yang menyebabkan kualitas laporan keuangan tidak baik.…”

Section: Gambar 3 Grafik Variabel Yang Memengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Sumber : Diolah Penulisunclassified

Kualitas Laporan Keuangan Pemerintah Daerah Di Indonesia : Literature Review

Herindraningrum

Yuhertiana

2021

EL MUHASABA

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This literature review aims to map research on the quality of local government financial reports in Indonesia and to see how the role of accountability and transparency factors in the quality of local government reports in Indonesia. This research method uses SLR (Systematic Literature Review). Analysis of data by mapping 28 selected journals from 2015 to 2020 in the Google Scholar database. The results of this research show factors affecting the quality of the Indonesian government's financial reports, namely: human resource competence, Information Technology, Accountability, Transportation, Audit Quality, Accounting System, Accounting Procedure, Accounting Standards, and Internal Management with quantitative research type, Qualitative, literature review, and mix method. The most frequently investigated factor is the competence of human resources as much as 15 times the type of research that is widely used is quantitative research as much as 20. This research also shows that the accountability and transparency of financial reporting have a significant effect on the quality of financial reporting of local governments in Indonesia.

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“…Oleh itu, faktorfaktor berkenaan seharusnya diberi perhatian oleh pihak JANM supaya perakaunan akruan dapat dimanfaatkan faedahnya seperti di negara-negara maju yang lain. Faktor lain yang mempengaruhi ketersediaan pelaksanaan perakaunan akruan telah dikenal pasti dalam kajian lepas (Misalnya Yuliati et al, 2019;Indriani et al, 2018;Ahmad, 2016;Atan & Yahya, 2015), termasuk komitmen organisasi, faktor teknologi dan sumber manusia.…”

Section: Amalan Dan Penggunaan Perakaunan Akruanunclassified

Kajian Rintis Penggunaan Maklumat Perakaunan Akruan dan Impak terhadap Matlamat Pembangunan Lestari (Sustainable Development Goals, “SDG”) berdasarkan Maqasid Syariah

Masruki¹,

Hanefah²

2021

ipnj

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Tujuan: Kajian ini bertujuan untuk melihat sejauh mana penggunaan maklumat perakaunan akruan dalam empat aspek; iaitu pembangunan belanjawan, pengurusan liabiliti, pengurusan aset dan penzahiran akauntabiliti, di samping melihat impak penggunaan tersebut terhadap Matlamat Pembangunan Lestari (Sustainable Development Goals, “SDG”) berdasarkan Maqasid Syariah. Rekabentuk Kajian: Kajian ini melibatkan kementerian dan Pihak Berkuasa Tempatan (PBT) dengan menggunakan pendekatan kuantitatif dengan edaran soal selidik dalam talian menggunakan Google Form. Data kemudiannya dianalisa menggunakan statistik diskriptif dan inferensi. Dapatan: Hasil kajian rintis mendapati semua pemboleh ubah yang digunakan mempunyai nilai Cronbach’s Alpha yang dapat diterima, iaitu antara 0.617-0.886. Berdasarkan nilai min, dapatan kajian menunjukkan tahap penggunaan maklumat perakaunan akruan berada pada tahap yang tinggi; iaitu dalam pengurusan liabiliti (4.18), pengurusan aset (4.13), penzahiran akauntabiliti (4.12) dan belanjawan (3.73). Malah, responden berpandangan elemen Maqasid Syariah (4.25), iaitu menjaga dan melindungi nyawa (alnasb), akal (al-aql), harta (al-mal), agama (ad-din) dan keturunan (al-nafs) dipersetujui melebihi Matlamat Pembangunan Lestari, “SDG” (4.13). Melihat kepada kumpulan responden kementerian dan PBT, mereka sependapat di mana secara statistik, tiada perbezaan yang signifikan. Implikasi Kepada Praktis: Justeru, penandaarasan kementerian terhadap PBT dipercayai relevan namun perlu mengambilkira beberapa aspek seperti tadbir urus, perundangan dan penubuhan organisasi masing-masing. Hasil kajian ini mencadangkan pelaporan yang lebih komprehensif dengan rangka kerja pelaporan yang memetakan laporan korporat kepada SDG berdasarkan Maqasid Syariah. Kajian ini berhasrat untuk memantapkan peralihan kepada perakaunan akruan dalam landskap perakaunan sektor awam di Malaysia, di samping melihat impak amalan tersebut terhadap SDG seiring dengan prinsip Maqasid Syariah. Kata Kunci: Penggunaan maklumat, perakaunan akruan, Matlamat Pembangunan Lestari (Sustainable Development Goals, “SDG”), Maqasid Syariah, kajian rintis.

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Readiness of Local Government in the Implementation of Accrual Accounting: The Case of Local Government in Aceh, Indonesia

Cited by 6 publications

References 22 publications

Accrual Accounting Implementation and Accrual Information Usage in the Malaysian Public Sector: Impacts on Sustainable Development Goals (SDG) and Maqasid Shariah

Accrual Accounting Implementation and Accrual Information Usage in the Malaysian Public Sector: Impacts on Sustainable Development Goals (SDG) and Maqasid Shariah

Kualitas Laporan Keuangan Pemerintah Daerah Di Indonesia : Literature Review

Kajian Rintis Penggunaan Maklumat Perakaunan Akruan dan Impak terhadap Matlamat Pembangunan Lestari (Sustainable Development Goals, “SDG”) berdasarkan Maqasid Syariah

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