Evaluasi Implementasi Standar Akuntansi Pemerintahan Berbasis Akrual pada Pemerintahan Provinsi Sumatera Utara
DOI:
https://doi.org/10.24114/jupiis.v10i2.11141Keywords:
Human Resource, Hardware And Software, Understanding Of Government Standard Accounting Accrual Based.Abstract
The aim of this research is to examine the evaluation of implementation government standard accounting accrual based. The sampling method of this research used census sampling, whether the sample of this research is 415 respondends. Samples of the research is Local Government Unit (SKPD) in the five district or city in North Sumatera, they are Langkat, Binjai, Medan, Samosir and Humbang Hasudutan. This research using SmartPLS application to analyse the data. The main problems is about how difficult government coordinate the human resource in the district or city government especially in implementation of accounting system. Methods of data analysis used in this research is testing the quality of the data, outer model and inner model test. Outer model consists of convergent validity, discriminant validity and reliability test and inner model consists of adjusted R square and Predictive Relevance (Q2). The result of this research is partially human resource, software and hardware and understanding of government standard accounting accrual based have effect to implementation government standard accounting accrual based.References
Amriani, T.N. (2014). Menyongsong Penerapan Akuntansi Pemerintahan Berbasis Akrual. Makassar: Widyaiswara Muda Balai Diklat Keuangan.
Ardiansyah. (2013). Faktor-faktor Yang Mempengaruhi Kesiapan Penerapan PP No. 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan. (Studi Kasus pada Satuan Kerja di Wilayah kerja KPPN Malang. Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya Volume: 1 Nomor 1 semester ganjil 2012/2013. http://JIMFEB.UB.AC.
Badan Pengawasan Keuangan dan Pembangunan, Simulasi Pembukuan Dan Penyusunan LKPD Berbasis Akrual, sesuai dengan PP No.71 tahun 2010.
Champoux, M. (2006). Accrual Accounting in New Zealand and Australia: Issues and Solutions, Briefing Paper No. 27, Harvard Law School, Federal Budget Policy Seminar.
Hair, J.F., Anderson, R.E Tatham, R.L., dan Black, W.C. (1998). Multivariate Data Analysis. New Jersey.
Hess, D. (2007). Social Reporting and New Governance Regulations: The Prospects of Achieving Corporate Accountability Through Transparency. Bussines Ethics Quarterly. Vol. 17, page 453-467.
Jorge, M.S., Carvalho, J.B da Costa. (2008). From Cash To Accruals In Portuguese Local Government Accounting: What Has Truly Changed.
Khan, A. (2009). International Monetary Fund, Fiscal Affairs Department, Tecnical notes and manuals Transition to Accrual Accounting, Authorized for distribution by Carlo Cottarelli.
Komite Standar Akuntansi Pemerintahan. (2005). Peraturan Pemerintah Nomor 24 Tahun 2005 tentang Standar Akuntansi Pemerintahan.
Mahadia, R. Noordin, R. Mailc, R. and Sarimand, K. (2014). Malaysian Journal of Business and Economics Vol. 1, No. 2, ISSN 2289-6856.
Mohammadi, S. (2012). Implementation of Full Accrual Basis In Governmental Organizations (Case Study): Shiraz University of Technology, Iran, Institute of Interdisciplinary Business Research.Vol. 4, No.2.
Republik Indonesia, Undang-Undang 17 Tahun 2003 tentang Keuangan Negara.
..........................., Undang-Undang Nomor 32 Tahun 2004 tentang Pemerintah Daerah.
..........................., Undang-Undang Nomor 1 Tahun 2004 tentang Perbendaharaan Negara.
..........................., Undang-Undang Nomor 33Tahun 2004 tentang Perimbangan Keuangan antara Pemerintah Pusat dan Daerah.
..........................., Peraturan Pemerintah Nomor 24 tahun 2005 tentang Standar Akuntansi Pemerintahan.
............................, Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan.
............................., Peraturan Mentri Dalam Negeri Nomor 13 tahun 2006 tentang Pedoman Pengelolaan Keuangan Daerah.
............................, Peraturan Mentri Dalam Negeri Nomor 17 tahun 2007 tentang Pedoman Pengelolaan Keuangan Daerah.
Scheers, B. Sterck, M. and Bouckaert, G. (2005). Lessons from Australian and British Reforms in Resultsoriented Financial Management. OECD Journal On Budgeting. Vol. 5, No. 2, ISSN 1608-7143.
Tickell, G. (2010). Cash To Accrual Accounting: One Nation™s Dilemma, International Business & Economics Research Journal. Volume 9, Number 117.
Ryan, C. Dunstan, K. & Stanley, T. (2010). Local Government Accounting Standar Setting in Australia, Did Constituen Participate. Queensland University of Technology. School of Accountancy George St Brisbane Q 4000, Email: cm.ryan@qut.edu.au
Vinari, E.M. and Salme NAsi, (2008), Creative Accrual Accounting In Public Sector: Milking Water Utilities To Balance Municipal Budgets and Accounts. Financial Accountability & Management, 24(2), May 2008.
Downloads
Published
Issue
Section
License
Copyright (c) 2018 JUPIIS: JURNAL PENDIDIKAN ILMU-ILMU SOSIAL
This work is licensed under a Creative Commons Attribution 4.0 International License.
