Abstract
This study aims to compare the implementation of Accrual-Based Regional Government Accounting Standards carried out in the Human Resources Development Agency of West Sumatra Province with the forwarding of Government Accounting Standards according to Permendagri Number 64 of 2013 which refers to PP No. 71 of 2010. The method used in this study is Comparative descriptive research method with qualitative descriptive analysis approach. The data used is secondary data in the form of financial statements in 2015 to 2017 along with transaction evidence and supporting documents related to Accrual Based Accounting. While the primary data was collected through interview methods in order to strengthen the analysis of accrual-based accounting processes in the Human Resources Development Agency of West Sumatra Province. The results showed that the implementation of Accrual-based Regional Government Accounting Standards at the Human Resources Development Agency of West Sumatra Province as a whole was very in accordance with the Minister of Home Affairs Regulation No. 64 of 2013 and PP No. 71 of 2010 with an average level of suitability of 80.69%. Where the financial statements produced are very in accordance with the criteria of financial statements according to Permendagri Number 64 of 2014 with a level of suitability of 83.33%, the recognition process is in accordance with Accrual-Based Accounting Standards with a level of conformity of 75.00%, while the process of measurement and presentation Revenue, Expenditures, Expenses, Inventories and Fixed Assets are very much in accordance with Permendagri Number 64 of 2013 which refers to PP No. 71 of 2010 with a level of suitability of 83.75%.
Highlights
Indonesian government has demonstrated its seriousness in realizing improved quality of performance both physically and financially
This study aims to analyze the implementation of accrual-based Regional Government Accounting Standards in the Human Resources Development Agency of the Province of West Sumatra by describing the financial statements produced in the 2015, 2016 and 2017 budgetaring years, the process of recognizing income, expenditure, expenses, inventory and fixed assets accounts, and the process of assessing, measuring and presenting income, expenditure, expenses, inventories and fixed assets accounts, comparing them with Accounting Standards regulated in Minister of Home Affairs Regulation Number 64 of 2013 and Government Regulation Number 71 of 2010
ANALYSIS AND RESULTS The comparative study of the Implementation of Government Accounting Standards in BPSDM of West Sumatra Province on Permendagri Number 64 of 2013 and PP No 71 of 2010 resulted in an average rate of conformity of 80.69%. This shows that the implementation of AccrualBased Government Accounting Standards in the Human Resources Development Agency of West Sumatra Province can be said to have been very in accordance with Permendagri No 64 of 2013 and PP No 71 of 2010
Summary
Indonesian government has demonstrated its seriousness in realizing improved quality of performance both physically and financially. The Indonesian as stakeholders welcomed the effort. Communities demand better quality of government performance with a level of transparency, accountability and auditability. Both central and regional governments are expected to be able to present quality accounting information and be able to meet information needs for stakeholders. Reform in the field of accounting is one form of fulfilling the demands of the community for the current performance of the government. Current government accounting is expected to begin to adopt the processes and accounting techniques of the private sector that have previously developed very rapidly compared to public sector accounting
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