Accrual Basis Research Articles

Does Accrual Basis Corporate Income Tax Better Predict Future National Corporate Tax Revenue?

Does Accrual Basis Corporate Income Tax Better Predict Future National Corporate Tax Revenue?

Analysis and Forecasting of Viral Hepatitis A Morbidity in the Russian Federation Using the Wald’s Schedule

Objective of the study was to conduct the analysis and develop the method of forecasting of viral hepatitis A (VHA) incidence using Wald’s schedule. Materials and methods. The work is based on official statistical data of the Rospotrebnadzor on the VHA morbidity rates in the Russian Federation and Moscow city between 2010 and 2016. Results and discussion. It is established that in the overall incidence of VHA cases in the Russian Federation over the period of 2010–2016, 67.7 % were registered among adults and 32.3 % – among children; as for the incidence among adults in Moscow, it accounted for 79.8 %, and for children – 20.2 %. To assess epidemiological situation on VHA, forecasting approach using Wald’s schedule was put forward. Based on the results of the analysis conducted, the threshold values for morbidity rates among adult population in Moscow stood at 38 cases, fluctuations in mean values ranged from 48 to 63 cases. It is shown that the total minimum and maximum levels of morbidity among adult population in 2017 would account for 180 and 624 cases, respectively. Forecast of incidence among children is determined on an accrual basis: minimum monthly level – 7 cases, maximum – 17. Monthly growth of infection is 0.9 cases. It is revealed that possible cumulative minimum and maximum morbidity rates among children would amount to 84 and 204 cases in 2017, respectively. The proposed method of Wald’s schedule for VHA incidence forecasting will allow for determining both monthly minimum and maximum rates of infection for the upcoming period and provide for timely planning of anti-epidemic measures.

The Influence of Sales Growth, ROE, and Size on Corporate Social Responsibility

Corporate Social Responsibility (CSR) merupakan serangkaian tindakan perusahaan yang muncul untuk meningkatkan produk sosialnya, memperluas jangkauan perusahaan melebihi kepentingan ekonomi eksplisit perusahaan, dengan pertimbangan tindakan semacam ini tidak disyaratkan oleh peraturan hukum. Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan penjualan, Return on Equity, dan Size terhadap CSR. CSR dalam penelitian ini diukur dengan dua pendekatan yaitu dengan berdasarkan basis akrual (CSR asumsi) dan basis kas (CSR pemenuhan). Penelitian ini dilakukan pada perusahaan terdaftar di BEI tahun 2015-2017. Hasil penelitian menunjukkan bahwa pertumbuhan penjualan, Return on Equity dan size tidak berpengaruh terhadap CSR yang diasumsikan. Namun, hasil penelitian juga menunjukkan bahwa variabel size perusahaan berpengaruh terhadap CSR pemenuhan, sedangkan pertumbuhan penjualan dan ROE tidak memiliki pengaruh atas CSR pemenuhan.

ANALISIS PENERAPAN AKUNTANSI BERBASIS AKRUAL DALAM PENYAJIAN LAPORAN KEUANGAN PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH PROVINSI SULAWESI UTARA

All government entities using funds from national and regional budgets must prepare financial reports referring to government accounting standards which regulated in government regulation No 71 in 2010 and start begin on 2015. The regional goverment financial reports required to be properly according to applicable regulation. Financial reports regional was a responsibility and performance picture in an accounting periods. The purpose of this study was to analyze the accrual basis implementation of SAP No 71 years 2010 and to know the impact ot the financial statement presentation on BPKAD in North Sulawesi Province. Methods used is descriptive qualitative, through observation, interview, analysis and make inferences. The research results showed the application of the base accrued in BPKAD of North Sulawesi Province in the presentation of the financial statements was in accordance with SAP No 71 years 2010. The impact caused by the accounting system based accrual that this report financial more than easier, quick and integrated, and can tell about information budget expended and can be monitored directly by the management to decision maker.

PENERAPAN AKUNTANSI PENGAKUAN ASET TETAP PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KABUPATEN MINAHASA

Assets can still be used for mutual interests between the government and the general public and can be directly felt for their usefulness. Recognition of fixed assets is regulated in Republic Indonesian Government Regulation No. 71 of 2010 concerning Public Accounting Standards Statement which includes the accrual basis as applicable SAP. This study aims to determine the extent on application of accounting for the recognition of fixed assets. The method of analysis used in this study is a descriptive method in which the purpose of each data collected is analyzed and drawn a conclusion and the type of research conducted is descriptive qualitative. The results of the study found that the process of recognizing fixed assets at the Minahasa District Financial and Asset Management Agency is in accordance with applicable regulations.

Does Integrated Information Systems have an Impact on Implementation of Accrual Basis Accounting and Fiscal Transparency?

The Implementation of accrual basis as a public policy must be supported by information technology and systems that are integrated. This study discusses the increasing use of integrated information systems on the implementation of accrual basis and improving the quality of government financial transparency. The research data were collected using questionnaire instruments, face-to-face interviews and discussion group activities through surveys conducted at 85 Line Ministries in Indonesia. The research data was analysed using CB-SEM with the help of Lisrel 8.8 statistical software. The research findings prove that information systems are integrated significantly towards the implementation of the accrual basis and improving the quality of government approval.

ANALYSIS OF THE USE OF ACCOUNTING BASE ON VILLAGE GOVERNMENT ENTITIES

<em>The aim of this study is to identify the accounting base that is the most appropriate to be applied by the Village Government in the framework of managing and reporting the Village Fund transparency and accountability. The study was conducted through the desk study approach and analysis of journals related to the application of an accounting basis for Government Accounting Standards (SAP). The results of the study showed that the basis of Cash toward Accrual (CTA) is the best applied by the Village Government since the presentation of financial information is more complete than the Cash basis and meets the principles of transparency and accountability. Furthermore, the application of the CTA basis does not incur high costs such as the application of an Accrual basis. Regarding the application of the village reporting accounting system based on CTA, the researcher proposes the need for technical guidance and / or socialization before the adoption of CTA basis so that there are no constraints when applying this CTA basis</em>

APPLICATION OF INVENTORY TURNOVER ANALYSIS ON INDONESIAN MINISTRY/AGENCY FINANCIAL STATEMENT

Inventory turnover is a simple accounting analysis method seldom used by the user of Indonesian governmental organization’s financial statement due to lack of accrual information in the past. The opportunity for the application of this analysis arrived in 2015 along with the implementation of accrual accounting basis by the Indonesian government. This study observes the Indonesian ministry/agency (MA) inventory management focusing on the inventory average flow time, during the 2017 and 2018 period. The study shows that among 86 MAs, 62 MAs have desired average flow time. The other 24 MAs have high average flow time with 12 of them also have unstable average flow time. While several MAs disclosed information related to their average flow time, most MAs did not. Thus, they failed to communicate their conditions to their stakeholders. The average flow time can be used as a starting point for the managers, auditors, and other stakeholders to further analyze government inventory management. Better inventory management can reduce costs and improve the government planning process. Therefore, the government may be capable of allocating their budget for other programs or activities to deliver higher value for the public.

ANALISIS RELEVANSI PENERAPAN AKUNTANSI DANA PADA AKUNTANSI PEMERINTAH INDONESIA

The Indonesian government has applied the accrual basis in preparing its financial statements. However, it is possible to implement fund accounting. In the PP Conceptual Framework Number 71 Year 2010 it is stated that the Indonesian government can apply fund accounting for control purposes. Fund Accounting is an accounting system that is often used by non-profit organizations and public sector institutions, including government. The system is a method of recording and displaying entities in accounting such as assets and liabilities which are grouped according to their respective uses.This study aims to determine the relevance of the application of fund accounting in Indonesia and conduct a literature study on fund accounting practices in the United States government.Although the Indonesian government has applied accrual-based accounting, it does not rule out the possibility that fund accounting will be applied. Of course the authorized entity needs to draw up relevant regulations so that the accounting of funds is relevant to the implementation of accrual-based government accounting.

Economic valuation of biogas production in Russia

The purpose of the study is to get a detailed idea of the economic efficiency of the construction of the designed biogas plant. Carried out technical-economic evaluation of feasibility and economic efficiency of application of the developed technological scheme of biogas plant on the example of a pig-breeding complex with the number of pigs - 1500 heads. Capital expenditures for construction and installation of main and auxiliary equipment amounted to 15.21 million Russian rubles, the discounted payback period of 8 years and 8 months. The amount of discounted cash flow on an accrual basis at the end of the design life of 20 years can be found in the future researches. The widespread use of the proposed scheme of biogas plant at large pig enterprises in Russia will significantly reduce the problem of recycling and storage of production waste, which will have a positive impact on the ecology of Russia, while increasing the autonomy and profitability of the energy complex.

Does the characteristics of regional government and complexity affect on the disclosure regional financial statements?

This study aims to analyze the factors that influence the level disclosure of Regional Government Financial Statements. The sample of this study were 101 local government financial statements at Indonesia in 2016-2018. This study uses multiple regression analysis. These results provide that regional wealth, government size, and the number of regional apparatus working units had a significant positive effects on the level of disclosure of Regional Government Financial Statements (RGFS). Whereas the level of dependency and the legislative had no effect on the level of disclosure of RGFS. Not all regional governments make disclosures based on RGFS by referring to new Government Regulation. This study uses a disclosure index that is considered to have an equal weight, and inappropriate use of proxies results in inappropriate analysis of the results showing the performance of local governments. It is expected that the future study is able to use the level of disclosure required RGFS based on the latest GAS accrual basis that began to be applied by all local governments in 2015, then need to give weight to items disclosed in the financial statements.

The Application of Accounting Standards in Government Accounting Accrual Basis: Health Laboratory Center for Makassar

The purpose of this study was to analyze the constraints in the implementation of Government Accounting Standards (SAP) based on the accrual basis as well as to analyze the efforts made to overcome the existing obstacles in the implementation of Government Accounting Standards (SAP) based on the accrual basis. The Indonesian Governmental Accounting Standards Committee (KSAP) has compiled the Government Accounting Standards (SAP) accrual established by Government Regulation Number. 64 of 2013 replacing by the Government Regulation Number 71 of 2010. With the enactment of Government Regulation No. 64 of 2013, the application of accrual-based government accounting standards already have a legal basis. The enactment of Government Regulation No. 64 Year 2013 on Government Accounting Standards (SAP) based on the accrual basis brought major changes in the financial reporting system in Indonesia, which is a change from Cash Basis Accrual Basis Full towards the recognition of government financial transactions. Health laboratory center for Makassar has implemented Cash to Accrual (CTA) in 2011 until 2013.Implemented government accounting standards (SAP) based on the accrual basis in the accrual-based financial statements in 2014 is a qualified opinion (WDP ) acquired by the Health laboratory center for Makassar on The Audit Board of The Republic Indonesia (BPK) audit report on the financial statements 2016 illustrate unmet reasonable levels of information presented for a particular item. From the research will be found two (2) factors; Regional Working Unit (SKPD) Health Laboratory Center for Makassar obstacles encountered in implementing accrual-based government accounting system (SAP), human resources financial managers, and human resource asset managers who often alternated. In this study, researchers found the effort / solution by the Health Laboratory Center for Makassar on obstacles in implementing accrual-based SAP in the preparation of financial statements, namely: education and training.

ANALYSIS OF CORRUPTION IN REGIONAL GOVERNMENT IN 2016 RELATED TO THE REGIONAL GOVERNMENT BUDGET REALIZATION REPORT

Corruption can be caused by many factors. One of the factors in accounting reporting system is financial statement fraud. Since 2015, Indonesia has used an accrual basis of accounting in Operational Report, Balance Sheet, and Statement of Changes in Equity. In addition, Indonesia also uses cash basis of accounting in the Budget Realization Report (LRA), Report on changes in Accumulated Budget Surplus (LPSAL), and Cash Flow Report. The aim of this paper is to determine the components of Budget Realization Report (LRA) that can be utilized as a gap to commit corruption in the regional government in 2016. Budget Realization Report is a financial report relating to the budget allocation from the State Budget (revision) or Regional Budget (revision and the realization of budget allocation. The data in this paper are taken from the KPK’s Performance Accountability Report 2016 based on the cases under investigation. The analytical methods use the related regulations, literature studies, and secondary data. The result of this studyshows that corruption in the regional government in 2016, related to the Budget Realization Report, occurred in the expenditure section butdid not occur in the revenue section. Corruption in the regional government was committed by Budget Users who got the highest budget in the region.

Financial Statement Analysis of Manado State University

Manado State University had applied Government Regulation No.71st 2010, but effectively in 2015. To understand the financial performance of the institution, financial statement during 2017 and 2018 could be examine and analyze with the realized budget. Quality financial statement have a trait that could be understand, relevant, comparable, and reliable. Other than that, quality of financial statement could be expressed with auditor’s opinion. Based on inspection result by Audit Board of the Republic of Indonesia at March 2017, there is a flaw in internal control system for drafting financial statement at Manado State University. Mainly on administrating and account for the financial administration, also the application of the Government Regulation No.71 article 4th and 7th2010 about accrual base government accounting standard still not optimal. The focus on this research is that how the financial statement present by Manado State University is suitable with Government Regulation No.71article 4th and 7th2010 about accrual base government accounting standard? And how is the internal control system in the drafting of financial statement at Manado State University?

PENGGUNAAN BASIS AKRUAL DALAM LAPORAN KEUANGAN PEMERINTAH KABUPATEN WATAMPONE

Research aims to determine the use of the accrual base in the financial statements of Watampone District government. The approach used in this research is a qualitative approach. The approach used in this research is a qualitative approach. The research object is located in the research location of the Office of Financial management and regional assets. While the time of this research will be implemented for 2 (two) months. The types of data used in this research are qualitative data, while the source of data obtained in this research is a secondary source. The results of this study show that the financial management apparatus in Bone District government has been aware of the accounting of the accrual base government like what. Government strategy in applying accounting base accrual has been running well in the district of BPKAD Bone and one of the constraints of the preparation of the accrual-based financial statements that are still turtles

PENGOLAHAN DAN ANALISIS DATA LEBIH BAYAR DAN KURANG BAYAR DANA BAGI HASIL SUMBER DAYA ALAM (LK BA-BUN 999.05 TA 2012-2016)

This study aims to find out whether recognition, recording, summarizing and reporting of receivables (LB) and obligations (KB) Sharing Revenue Fund - Natural Resources (DBH SDA) is in accordance with the applicable source documents and Government Accounting Standards (SAP) through a descriptive analysis approach. The results of the study can be concluded that there is a transition period on the basis of accounting in recording LB and KB DBH SDA, namely the transition from the Cash Toward Accrual (CTA) basis to the Accrual basis. And also there is a transfer of accounting principles in the recognition and recording of LB and KB DBH SDA, namely from the principle of substance over form to the principle of formality. In addition, it is known that the payment period for LB DBH SDA is faster than payment for KB DBH SDA.

PERLAKUAN AKUNTANSI PENDAPATAN DAN PENYAJIANNYA DALAM KEWAJARAN LAPORAN KEUANGAN PADA PT. ANDOWA NATHA WISTARA

This research was based on the results of the discussion that has been done by the researcher, it can be concluded the recognition and measurement of income at PT. Andowa Natha Wistara is in conformity with Statement of Financial Accounting Standards No.23. Where the recognition of corporate income using the accrual basis method of income is recognized at the time of the transaction of the sale of services by the company. Recognition of revenues has been referred to in the Statement of Financial Accounting Standard No.23 in terms of the sale value of services recorded as such income can be estimated with certainty and most likely to be realized. Measurement of income uses the historical measurement basis based on the fair value of benefits received or to be received in cash and cash equivalents.

IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH (SAP) BERBASIS AKRUAL DI INDONESIA

Accrual-based accounting system is a modern accounting system that is widely applied in developed countries. While Indonesia has been using an accrual-based accounting system in the private sector for a long time. however, for the government sector, before 2010 Indonesia still used cash basis and cash toward accrual basis. But after the issuance of PP 71 of 2010 all government sectors are required to use an accrual basis to prepare their financial statements. The application of the accrual basis is expected to be able to improve the performance of government units. This improvement will be demonstrated by the better opinion obtained on financial statements, both LKPP and LKKL. And the improved opinion obtained will increase public confidence in the government regarding the use of funds that have been obtained from them. Therefore, for the implementation of accrual basis accounting to be fully implemented, several requirements are needed, including: (1) Improvements that must be made to an adequate accounting system and accounting technology, including a reliable internal control system; (2) The availability of competent accountants as adequate HR requirements; (3) Appropriate strategies are used for applying the accrual basis; (4) political commitment; and (5) communicating the purpose of applying this basis.
 Keywords: government accounting standard, accrual based accounting

PERLAKUAN AKUNTANSI PENDAPATAN DAN PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PSAK NO.23 PADA PT. REDMEN ENERGI DANICA

This research was conducted to find out how the Accounting Treatment of Income and Presentation of Financial Statements in accordance with Financial Accounting Standards No. 23 of 2015. The study was conducted at PT Redmen Energi Danica, which is domiciled on Jalan Pejaten Raya No 5E Pejaten Barat Pasar Minggu South Jakarta 12510. The method used for data collection is descriptive qualitative, the data used are obtained from observation, interviews and company documentation. financial data. The results showed that the Danica Energy Reduction Unit during applying the cash basis method in revenue recognition, ie revenue recognized when payments received from customers or cash received. The accounting treatment for the presentation and presentation of the financial statements of PT Redmen Energi Danica is not in accordance with the Statement of Financial Accounting Standards (PSAK) No. 23 of 2015, namely income recognized under the accrual basis method.

APPLICATION OF INFORMATION SYSTEMS FOR TRANSACTION REPORTS BADAN KESWADAYAAN MASYARAKAT SEJAHTERA CASE STUDY SUMBEREJO KENDAL VILLAGE

Abstract
 BKM Sejahtera is a collective leadership institution from a community association in the village of Sumberejo which has the role of mobilizing the potential and resources of the community in an effort to overcome various development issues in the village / village area. BKM Sejahtera still has many obstacles in its operations including the process of making reports and transactions - transactions that occur are still done conventionally, namely the making of reports still using Microsoft Excel as a recording of existing transactions but it is less effective because it requires a relatively long time in presenting reports finance, especially savings and loans and as a storage method, are relatively inefficient because they do not use databases so that they require a large space and difficulties in finding data. The risk of errors in the transaction process and the making of a savings and loan report are relatively high because the data written in the transaction book is sometimes not the same as the data inputted in Microsoft Excel. To overcome the above problems, an Information System Application will be made to the Prosperous Community Self-Help Agency Using the Accrual Basis Method. This application will produce financial reports per period, loan transaction reports, installment transaction reports, savings and loan transaction reports and withdrawal transaction reports. This application is made using a programming language that is PHP for the application interface and MySQL for database processing software. With this application can facilitate transactions and also can facilitate in getting financial reports quickly and have a database as a safe storage medium.