Application Of Government Accounting Standards Research Articles

THE INFLUENCE OF ACCOUNTING STANDARDS, TECHNOLOGY AND LOCAL APPARATUS ON THE FINANCIAL REPORTING OF BPKAD IN BANDUNG CITY

The purpose of this study is to determine the influence of the application of government accounting standards, the utilization of technology and the quality of local government apparatus on the quality reports of the Bandung City BPKAD Financial Reporting (BPKAD). This study combines several variables, namely, the variables of application standard accountancy governance (X1), utilization technology (X2), and quality apparatus government area (X3) against quality report finance (Y). The researchers took samples using purposive sampling technique. The results showed that the implementation of the government accounting standard has a significant positive effect on the Quality of financial reports. The use of technology has an important positive effect. The quality of the local Government Apparatus government area has an obvious positive effect, and the use of information technology can assist government entities in compiling and producing quality financial reports effectively, efficiently, and economically. It is important to pay more attention to the competency of the human resources of government employees. For the local government of Bandung city, it is advised to further improve the quality, relevance, and understandability of the financial statements produced so that financial reports can be presented in a timely manner. The SKPD level needs to be considered, as they greatly assist employees in performing their duties effectively.

Utilization Of Accounting Information Systems, Human Resource Competencies, Government Accounting Standards On The Quality Of Local Government Financial Statements

The local government financial report is a form of accountability report for the implementation of the Regional Revenue and Expenditure Budget that can be calculated with money. This study aims to assess the effect of utilization of accounting information systems, human resource competencies, and government accounting standards on the quality of local government financial reports. In this study, researchers used a quantitative descriptive approach. The information collection method used is through a questionnaire. The number of samples was 95 respondents who were determined using purposive testing techniques. Data analysis was performed with multiple linear regression models with data quality testing and classical assumption tests. The results of this study indicate that the utilization of accounting information systems, human resource competencies, and the application of government accounting standards have a significant effect on the quality of local government financial reports.

The Application of Government Accounting Standards and Quality of Financial Reports on the Accountability Financial Performance

This research aims to see the effect of implementing Government Accounting Standards and the Quality of Financial Reports on the Accountability of Financial Peformance of the Tanjungpinang City Government. The population in the study was 99 respondents and a research sample of 50 respondents was obtained using the slovin formula with a tolerance level of 10%.The research method used is a quantitative research method. The type of data used is primary data, the data collection technique uses a questionnaire with a likert scale, and the data is processed using the JASP statistical application version 0.17.2.1. The results of the analysis show that all variables have partial or simultaneous influence, seen from all variables, the calculated t is greater than the t table, and the calculated f is greater than the f table, with an overall influence of 74,5% and the remaining 25,5% is influenced bye other variables outside this research.

Evaluasi Penerapan Standar Akuntansi Pemerintah Berbasis Akrual Dalam Penyusunan Laporan Operasional Pada Badan Pengelola Dan Aset Daerah Kabupaten Kupang

This research aims to determine the suitability of the application of government accounting standards in preparing operational reports at the Regional Financial and Asset Management Agency of Kupang Regency, whether they are in accordance with the Government Accounting Standards Statement Number 12 contained in Government Regulation Number 71 of 2010. This research was conducted at the Financial Management Agency And Regional Assets of Kupang Regency. In this research, the formulation of the problem is to determine whether the application of government accounting standards in preparing operational reports at the Regional Financial and Asset Management Agency of Kupang Regency is in accordance with the Government Accounting Standards Statement Number 12 contained in Government Regulation Number 71 of 2010. Data in the research This is primary data in the form of interviews with the head of the agency and head of the accounting section of BPKAD Kupang Regency and operational reports for 2020. The method used in the research is a qualitative descriptive analysis method. Qualitative descriptive analysis, namely analyzing, describing and summarizing various conditions from various data collected regarding operational reports at the Regional Financial and Asset Management Agency of Kupang Regency, then adapted to PSAP No. 12 concerning operational reports

The Application of Government Accounting Standards in Social Service Financial Reports

Good government is a government that is responsive, free from corruption, collusion and nepotism (Korupsi, Kolusi dan Nepotisme/KKN) and has good performance. Good governance can also be assessed from accountability, transparency and participation in every work result. Government Accounting Standards (Standar Akuntansi Pemerintahan/SAP) are a set of technical guidelines that regulate accounting principles, methods, procedures and practices that must be applied by government entities in preparing financial reports. Good financial reports have the following characteristics relevant, reliable, comparable, understandable. This research was conducted at the Suka Makmur social service, this research used descriptive qualitative methods. The location of the research was the Suka Makmur social service. The data used in this research is primary data obtained from interviews and observations. The data analysis technique used is the Miles Huberman model, namely data reduction, data presentation and drawing conclusions. The results of this research state that the implementation of government accounting standards in Suka Makmur social services makes the quality of financial reports better.

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DAN KUALITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH PADA BADAN SIBER DAN SANDI NEGARA

The Government Accounting Standards become the benchmark in the preparation of government financial statements, so it is necessary to apply the appropriate accounting standards so that the financial reports generated can be used correctly. The 2019 Cybersecurity and National Security Agency (BSSN) Financial Report has received a WDP (Rational With Exceptions) opinion because the BSSN has not fully implemented government accounting standards, constraints in compiling financial reports, or errors in the performance of agencies. The study entitled “Effects of Application of Government Accounting Standards and Quality of Financial Reporting on Accountability of Performance of Government Institutions BSSN”, aims to find out to what extent the application of government accounting standards and the quality of financial reporting influence on accountabilities of performance of government institutions based on the problems that arise.The field research was conducted using a quantitative approach and population research is the BSSN Financial Reporting Team. The study involved 33 respondents. This research data is collected using a questionnaire method. The author uses the double linear regression test and the hypothesis test with the SPSS27 program.The results of this study lead to the conclusion that the financial reporting quality variables have a significant influence on the accountability of the performance of government agencies. Financial reporting quality variable with a significance value of 0.012 0.05 and a tstatistic value of 2.261 ttable 2.042. Different from the variable application of government accounting standards that influences but is not significant on the accountability of the performance of government agencies because it has a significant value of 0.564 0.05, and the tstatistic value of -0,584ttable 2.042.

Pengaruh Penerapan Standar Akuntansi Pemerintahan, Kualitas Sumber Daya Manusia, Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Bungo

This study aims to see the effect of implementing government accounting standards, the quality of human resources, internal control systems on the quality of local government financial reports. This type of research includes causal associative research (cause and effect). The population in this study is the OPD in Bungo Regency, namely a total of 23 OPD consisting of the Office, Agency, Regional Secretariat and District. The number of respondents each consisted of one PPK person and one expenditure treasurer, with a total of 46 respondents. The sample in this study used a saturated sampling technique. The type of data used is primary data. The analysis was performed using a multiple regression model. The results of this study indicate that the application of government accounting standards and internal control systems has a significant positive effect on the quality of local government financial reports (sig 0.000). The quality of human resources has no effect on the quality of local government financial reports.

Pengaruh Implementasi Sistem Informasi Manajemen Daerah, Kualitas Sumber Daya Manusia dan Penerapan Standar Akuntansi Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah

This study aims to determine the effect of SIMDA, HR quality and SAP implementation on the quality of government financial reports at the Regional Financial and Asset Management Agency of Merangin Regency. This study uses a quantitative approach with primary data in the form of observations, interviews and questionnaires. Sampling in this study used a purposive sampling technique with a sample of 40 people. In this study using multiple linear regression analysis and testing the hypothesis on the T test and F test and analysis of the coefficient of determination. The results of this study indicate that the implementation of regional management information systems and the quality of human resources have no significant effect on the quality of government financial reports, while the research results for the variable of application of government accounting standards show that they have a significant effect on the quality of financial reports. For simultaneous test results (F test), namely the implementation of regional management information systems, the quality of human resources and the application of government accounting standards have a joint effect on the quality of government financial reports. The results of the coefficient of determination (R2) show that the independent variables namely SIMDA implementation, HR quality and SAP implementation can explain the variable quality of government financial reports by 61%, the remaining 31% is influenced by other variables not examined in this study.

Analysis through Implementation of Government Accounting Standards on Accrual Base

This research aims to determine the application of accrual-based Government Accounting Standards in the presentation of financial reports at the North Labuhanbatu Regency Central Statistics Agency and to determine the suitability of the presentation of the North Labuhanbatu Regency Central Statistics Agency's financial reports with Government Regulation Number 71 of 2010. This research method uses qualitative methods with interviews and documentation. The subjects of this research are employees of the accounting and finance department at BPS Kab. North Labuhanbatu. The results of the first research: Application of Government Accounting Standards in the Presentation of Financial Reports of the North Labuhanbatu Regency Central Statistics Agency refers to Government Regulation Number 71 of 2010, BPS Labura Financial Reports have been prepared and presented on an accrual basis, but accrual basis accounting is still not fully implemented because it still exists. the financial report component that uses the cash basis is the Budget Realization Report. The results of the second research state that the presentation of the financial reports of the North Labuhanbatu Regency Central Statistics Agency is not 100% in accordance with Government Regulation Number 71 of 2010. This is because there are still several posts that are not implemented, namely transfer posts and financing posts in the Budget Realization Report

Factors of Regional Management Information System Implementation Influencing the Quality of Financial Statements with the Role of Financial Administration Officials in the SKPDS (Regional Personnel Work Units) as a Moderating Variable: A Study in Medan

This research examines and analyses the factors of implementing regional management information systems that affect the quality of financial reports, with the role of regional work unit financial administration officials as a moderating variable in the Medan City Government. The sampling technique used in this study is the total sample method. The total sample of this research is 138 respondents. Researchers use SPSS software to manage research data. The results showed that the application of government accounting standards had a positive and significant effect on the quality of financial reports, the use of information technology had a positive and significant effect on the quality of financial reports, the government's internal control system had a positive and significant effect on the quality of financial reports. The role of regional work unit financial administration officials significantly moderates the effect of applying government accounting standards on the quality of financial reports; the role of regional work unit financial administration officials does not significantly moderate the effect of the use of information technology on the quality of financial reports, the role of regional work unit financial administration officials significantly moderates the influence of the government's internal control system on the quality of financial reports. Keywords: Quality of Financial Statements, Application of Accounting Standards Government, Utilization of Information Technology, Government Internal Control Systems, and the Role of Regional Work Unit Financial Administration Officers.

Implementation of PP No. 71 of 2010 concerning Accrual-Based Government Accounting Standards in the Preparation of Financial Statements

This study aims to look at HR's understanding of the implementation of Accrual-Based SAP and to find out the application of accrual-based government accounting standards in Government Agencies of the North Sumatra Province Environment and Forestry Service,This study applies a descriptive qualitative approach with data collection techniques, namely observation, interviews, and documentation,Application of Government Accounting Standards to the Environment and Forestry Service of North Sumatra Province only presents 5 financial reports, namely the Budget Realization Report, Balance Sheet, Operational Report, Report on Changes in Equity and Notes to Financial Statements. It can be concluded that the financial reports presented by the Environment and Forestry Office of North Sumatra Province are in accordance with Government Regulation Number 71 of 2010.It can be concluded that the readiness of Human Resources (HR) at the Department of Environment and Forestry of North Sumatra Province is Inadequate. This is due to the lack of competent human resources in preparing financial reports and the lack of knowledge regarding the accrual basis at the North Sumatra Province Environment and Forestry Service. But it does not hinder and disrupt the process of preparing accrual-based financial reports, in which HR is guided by the preparation of financial reports in the previous period.

IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH DENGAN INVESTASI TERHADAP KINERJA PEMERINTAH DALAM TINJAUAN ISLAM (STUDI KASUS DESA ULUMAHUAM)

In this case it refers to the village government in an effort to implement SAP by investing in government performance. The investment made greatly influences the image of the community's environmental assessment of the performance of the village government, which then becomes a benchmark for considering the achievement of this leadership. This study aims to find out how the implementation is carried out by the Ulumahuam Village Government, because there are some uniqueness or differences that occur in the Village Government in general where the hypothesis includes the level of concern, wisdom, creativity and innovation possessed by the Ulumahuam Village Government. This research methodology is quantitative with a qualitative descriptive approach, where the focus of this research is to explore the specific problems of research subjects from all aspects of personality related to the object of research, this research is also often called casuistic research. The results showed that the significance value (0.817) > 0.05 means that there is no effect of the application of government accounting standards by investment on government performance or in other words it can be concluded that the application of SAP through investment is not in accordance with government performance.

Peranan Pengelolaan Keuangan sebagai Pertanggungjawaban dalam Pembelanjaan Dana Desa Sesuai Standar Akuntansi Pemerintah di Desa Bah Jambi III Kecamatan Tanah Jawa Kabupaten Simalungun

This study aims to identify and describe the Role of Financial Management as Accountability in Spending Village Funds According to Government Accounting Standards in Bah Jambi III Village, Tanah Jawa District, Simalungun Regency. Method The approach in this research is a qualitative approach with a descriptive research type. The data sources used are primary data obtained by interviews and direct observation and secondary data obtained from related documents. The research location is located in Bah Jambi III Village, Tanah Jwa District, Simalungun Regency. The results of this study indicate that (1) The village financial management mechanism is regulated in Law Number 6 of 2014 concerning Villages which explains that there are 5 cycles of financial management mechanisms, namely. planning, implementation, administration, reporting, accountability. (2) While the obstacles faced by the village government are low human resource capacity, disbursement of village funds, government. (3) In Application of Government Accounting Standards No. 01 in village financial accountability. Reporting and financial accountability have not implemented Government Accounting Standards No. 01, because the Financial Report for accountability made by Bah Jambi III Village
 Keyword: Financial Management, village funds, accountability, government accounting standars

The Journey of Indonesian Government Accounting

From 1974 to today, Indonesia has undergone many periods of financial management reform. Financial management reform is necessary for a country to attain excellent governance. The crisis that happened in 1997 prompted the adoption of good Governance in Indonesia. The 1997 financial crisis revealed the inadequate management of public finances up until that point. Thus, the Indonesian government began to recognize excellent governance gradually. Government Accounting Standards are the first step towards achieving excellent Governance (SAP). In Government Regulation 71 of 2010, Accrual-based SAP is the proper SAP for implementing good governance. Government Regulation No. 71 of 2010 implements Law No. 17 of 2003 About the Financial Country. Using the accrual method is anticipated to enhance the transparency of financial reporting and the government's public accountability. This type of qualitative descriptive research seeks to comprehend how the transition from pre-reform to the post-reform application of Government Accounting Standards happened. Through a literature search, the data for this investigation were acquired

PERLAKUAN AKUNTANSI ASET TETAP TERHADAP LAPORAN KEUANGAN DESA DENGAN METODE AKRUAL PADA KANTOR DESA PANJARATAN KECAMATAN PELAIHARI KABUPATEN TANAH LAUT PERIODE 2017-2019

Accounting plays an important role in financial reports and one of them is fixed assets. The recording and management of fixed assets is disclosed in the government's financial reports, especially in Panjaratan Village. This research was conducted to determine whether there is conformity in the accounting treatment of the fixed assets of the Panjaratan Village office with the Government Accounting Standards (SAP) based on Government Regulation (PP) No. 71 of 2010 and find out the suitability between village fixed asset management and Minister of Home Affairs Regulation No. 01 of 2016. The method the researcher uses is a qualitative descriptive method by comparing the main accrual-based theories with the conditions that occur at the Panjaratan Village office as seen from the report financial period 2017-2019. The results obtained from this study are the recording of fixed asset transactions, the application of government accounting standards and the disclosure of fixed assets at the Panjaratan Village office in general are in accordance with Government Accounting Standards as well as the management of Panjaratan village assets which are also in accordance with Permendaggri No 01 of 2016.

THE EFFECT OF E-PROCUREMENT UTILIZATION, APPLICATION OF GOVERNMENT ACCOUNTING STANDARDS (SAP), AND APPLICATION OF INTERNAL CONTROL SYSTEM (SPI) ON THE QUALITY OF FINANCIAL REPORTS AT CLASS 1 AGRICULTURAL QUARANTINE CENTERS SEMARANG

The quality of financial reports is the most important factor in government organizations such as the Class 1 Agricultural Quarantine Office in Semarang. This study aims to analyze the effect of e-procurement, the application of government accounting standards, and the internal control system for the quality of financial reports. The population in this study were all employees of the Class 1 Semarang Agricultural Quarantine Center with 110 employees. The number of samples in this study was 110 employees with the sampling method using the census. The data analysis method used is the path analysis model. The results of the research are the simultaneous effect of the use of e-procurement, the application of government accounting standards, and the internal control system together have a significant (0,000) and effect (122,450) on the quality of financial reports. The effect of the use of e-procurement, implementation of government accounting standards, and internal control systems on the quality of financial reports is 77%. The results of the partial hypothesis testing of the use of e-procurement have a positive (0,379) and significant (0,000) effect on the quality of financial reports. The application of government accounting standards has a positive (0,397) and significant (0,000) effect on the quality of financial statements. The internal control system has a positive (0,186) and significant (0,016) effect on the quality of financial statements.

The influence of the application of government accounting standards and local government internal control on the quality of financial reporting information

This study aims to determine the effect of applying government accounting standards on the quality of financial reporting information and the influence of regional government internal control on the quality of financial reporting information of the Regional Work Unit (SKPD) of Bukittinggi City. This research is a causative descriptive type which describes the facts that occur clearly and looks at the effect of each causal variable (X) on the effect variable (Y). The population of this study consisted of 87 civil servants (PNS) government agencies and accounting staff of the Regional Work Unit (SKPD) of Bukittinggi City, so the sample for this study was total sampling because the population was less than 100 objects.∝5% (0.05), 2) there is a significant influence between Local Government Internal Control on the quality of financial report information with a t value of 3.184 or a significant level of 0.004, the value is smaller than the significant level∝5% (0.05). It is hoped that this research can make a positive contribution to the Regional Apparatus Unit (SKPD) of the City of Bukittinggi.

Evaluation of Revenue Accounting Implementation According to Government Regulation No. 71 Of 2010 in Regional Revenue Services of East Java Province

This study was conducted to evaluate the application of revenue accounting in accordance with Government Regulation No. 71 Year 2010 on Government Accounting Standards on accrual basis in Regional Revenue Offices of East Java Province. The application of Government Accounting Standards on accrual basis have to be fully applied by the start of the year 2015. There is still many local government agencies that hasn’t fully applied government accounting standards on accrual basis, the reasons for local government agency that hasn’t fully applied government accounting standards is the lack of human resources that understand the government accounting standards on accrual basis in Government Offices, the accounting application systems that inadequate resulting in financial reporting took a long time. In This study, the writer has conducted interviews in Sub-Division of Finance, responsible to made the financial statements in Regional Revenue Offices of East Java Province. The Interviews conducted were about the application of Government Accounting Standards on accrual basis, revenue accounting policies. The results showed that Regional Revenue Offices of East Java Province has applied the Revenue Income appropriate with The Government Regulation No. 71 Year 2010 on Government Accounting Standards on accrual basis.

Determinants of quality of the financial statements of Gunung Kidul Regency Government

This study aims to determine the effects of human resource competence, internal control system, application of government accounting standards, utilization of information technology, and regional financial supervision on the quality of local government financial reports of Gunung Kidul Regency. The population of this study is the Regional Work Units in Gunung Kidul Regency. The sampling method used was purposive sampling where 86 respondents were selected as the research samples. The results of this study indicate that the competence of human resources, internal control system, application of government accounting standards, use of information technology, and regional financial control have proven to have significant and positive effects on the quality of local government financial reports of Gunung Kidul Regency. This result contributes to improving the quality of financial reports of Gunung Kidul Regency Government by upgrading the competence of its employees in accounting and finance, establishing effective internal control system, applying the government accounting standards, maximizing the use of information technology, and performing regional financial supervision.

Factors Affecting the Preparation of Government Financial Statements: Application of Government Accounting Standards, Utilization of Information Technology, and Internal Control System (Literature Review of State Financial Management)

Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and penomena of relationships or influences between variables. This article aims to review the factors affecting the preparation of government financial statements, namely: the application of government accounting standards, the use of information technology and internal control systems, a literature study of State Financial Management. The purpose of writing this article is to build a hypothesis of influence between variables to be used in future research. The results of this literature review article are: 1) The application of Government Accounting Standards affects the Preparation of Government Financial Statements, 2) The use of Information Technology affects the Preparation of Government Financial Statements, 3) The Internal Control System affects the Preparation of Government Financial Statements.