.png)
ANALYSIS OF IMPLEMENTATION OF ACCRUAL-BASED GOVERNMENT ACCOUNTING STANDARDS (CASE STUDY IN LABUHAN BATU DISTRICT BPKAD)
Abstract
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
Full Text:
PDFReferences
Antipova, T., & Bourmistrov, A. (2013). Is Russian Public Sector Accounting in the Process of Modernization? An Analysis of Accounting Reforms in Russia. Financial Accountability and Management, 29(4), 442–478. https://doi.org/10.1111/faam.12021
Azmi, A. H., & Mohamed, N. (2014). Readiness of Malaysian Public Sector Employees in Moving towards Accrual Accounting for Improve Accountability: The Case of Ministry of Education (MOE). Procedia - Social and Behavioral Sciences, 164(August), 106–111. https://doi.org/10.1016/j.sbspro.2014.11.057
Bungin, Burhan. (2021). Penelitian kualitatif: komunikasi, ekonomi, kebijakan publik, dan ilmu sosial lainnya. Edisi Ketiga, Cetakan Kesepuluh. Jakarta: Kencana.
Fuchs, S., Bergmann, A., & Brusca, I. (2015). Short-term impact of advanced PFM-Systems: cross-sectional evidence from swiss sub-national level. SASE Research Network Conference, London, 2-4 July 2015.
Henukh, I. T., Saleh, M. F., 1, R., & Adelina, Y. E. (2020). Analisis Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual Pada Pemerintah Kota Kupang. Al-Mal: Jurnal Akuntansi Dan Keuangan Islam, 1(2), 130–154. https://doi.org/10.24042/al-mal.v1i2.6504
Ismail, S., Abdullah, T., And, S. Z.-I. J. of R., & 2013, U. (2013). Issues, Challenges and Recommendations in Complying to the International Accounting Standard (IPSAS) 17 on Property, Plant and Equipment1. IPN Journal, 3(1), 1–14. http://jurnal.ipn.gov.my/wp-content/uploads/2020/12/1.issues-challenges-ful-article.pdf
KARA, E., & KILIÇ, Y. (2011). Accounting recording system on accrual basis at local authorities in turkey: an application in gaziantep local municipality. International Journal of Business and Social Science, 2(15), 244–250.
Lamonisi, S. (2016). Analisis Penerapan Standar Akuntansi Berbasis Akrual Pada Pemerintah Kota Tomohon. Jurnal EMBA, 223(1), 223–230.
Langelo, F., Saerang, D. P. E., & Alexander, S. W. (2015). Analisis Penerapan Standar Akuntansi Pemerintah Berbasis Akrual Dalam Penyajian Laporan Keuangan pada Pemerintah Kota Bitung. Jurnal EMBA, 3(1), 1–8.
Lucianelli, G. (2015). A new challenge for policy makers and managers of public universities: opportunities and obstacles passing from cash to accrual system.
Meiliana, Siti-Nabiha, A. K., & Phua, L.-K. (2013). TRANSPARENCY AND ACCOUNTABILITY IN THE PUBLIC SECTOR : ANALYSING 2nd A4-PFM Conference TRANSPARENCY AND ACCOUNTABILITY IN THE PUBLIC SECTOR : 2nd A4-PFM Conference, October, 258–272.
Näsi, S. (2016). Creative Accounting. In: Farazmand, A. (eds) Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer, Cham. https://doi.org/10.1007/978-3-319-31816-5_2297-1
RITONGA, I. T. (2016). Lessons Learned From Early Implementation Stage of Accrual Accounting in Indonesia Local Government . A Case Study in Local Government of Province Jawa Timur. The Indonesian Journal of Accounting Research, 19(2), 185–194.
Siahaan, S. B., & Simanjuntak, A. (2020). Pengaruh Pemanfaatan Sistem Informasi Keuangan Daerah, Pemahaman Standar Aakuntansi Pemerintahan, Dan Sistem Pengendalian Internal Pemerintah Terhadap Kualitas Laporan Keuangan (Studi Pada Badan Pengelola Keuangan dan Aset Daerah Kabupaten Labuhan Batu Ut. JURNAL MANAJEMEN Open, 6(2), 129–138. https://scholar.google.com/citations?view_op=view_citation&hl=id&user=AjAyyn0AAAAJ&citation_for_view=AjAyyn0AAAAJ:4TOpqqG69KYC
Simanjuntak, A., Situmorang, C. V., & Elisabeth, D. M. (2020). Peran Partisipasi Masyarakat, Akuntabilitas, Dan Transparansi Dalam Mewujudkan Good Governance Terhadap Pembangunan Desa. Jurnal Ilmu Keuangan Dan Perbankan (JIKA), 9(2), 131–142. https://doi.org/10.34010/jika.v9i2.2985
Situmorang, C. V., & Simanjuntak, A. (2021). Pengaruh Strategic Management Accounting dalam Memediasi Pengaruh Orientasi Pasar, dan Kualitas Pimpinan terhadap Kinerja Keuangan. JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, 7(2), 100–108. https://doi.org/10.31289/jab.v7i2.4312
Sudaryati, E., & Permana, T. D. (2020). Analisis Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual Pada Dinas Kehutanan Provinsi Jawa Timur. Berkala Akuntansi Dan Keuangan Indonesia, 5(1), 1. https://doi.org/10.20473/baki.v5i1.16965
Widiastuti, N. P. E., Septyan, K., & Wijaya, S. Y. (2012). Determination of the Disclosure Quality and Implication Toward the System Accrual on Financial Reporting Public Sector in Indonesia (pp. 75–82).
DOI: https://doi.org/10.37403/financial.v9i1.496
Refbacks
- There are currently no refbacks.
Copyright (c) 2023 FINANCIAL: JURNAL AKUNTANSI
Financial: Jurnal Akuntansi is indexed by:
 
 
PUBLISHER:
Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Jalan Surabaya No 19, Telp (0622) 25626, Fax (0622) 21432
Pematangsiantar 21118 – Sumatera Utara, Indonesia
email: financial@stiesultanagung.ac.id
 