Government Accounting Standards Research Articles

Efektivitas Pemahaman Standar Akuntansi Sektor Publik terhadap Proses Penyusunan Laporan Keuangan pada Badan Pengelolaan Keuangan Aset Daerah Kabupaten XYZ

The Regional Financial and Asset Management Body (BPKAD) is a regional apparatus that has an important role in managing regional finances as well as creating and realizing accurate and reliable financial reports. This research aims to determine the presenters' understanding of public sector accounting standards in BPKAD district xyz in the process of preparing financial reporting. Encourage the realization of accountability to be responsible to society by reporting finances according to government accounting standards. Consistency in implementing government accounting standards is needed to improve the quality of regional government financial reports (LKPD). This research uses a qualitative approach with a case study method. The results of the research show that the understanding of financial report presenters at BPKAD The recommendations given are the need to increase human resource competency, strengthen coordination between OPDs, and provide more opportunities for staff with expertise or accounting backgrounds to join the agency.

The Implementation of Governmental Accounting Standards and the Quality of Financial Statements

This study examines the impact of governmental accounting regulations on financial statement quality at BPKAD Buru, Indonesia. Using quantitative methods, data were collected via questionnaires from leaders and employees involved with BPKAD Buru. The sample size was (mention the sample size). Simple regression analysis revealed a significant positive correlation between adherence to governmental accounting standards and the quality of financial reports. Specifically, the findings indicate that (provide specific statistical findings, e.g., coefficients, p-values). Adherence to standardized accounting practices enhances financial report quality, with approximately 35.1% of the variance in regional financial reporting quality attributable to these standards. This underscores the crucial role of regulatory frameworks in improving financial transparency and accountability within governmental entities. This research contributes to public sector accounting discourse by elucidating the relationship between accounting regulations and financial reporting quality, offering valuable insights for policymakers, practitioners, and scholars focused on effective financial management and governance.

Implementation of Government Accounting Standards, the Role of Internal Audit and Apparatus Competence on the Quality of Accounting Information at the Regional Drinking Water Company (PDAM) Tirta Bening Pati District

Implementation of Government Accounting Standards, the Role of Internal Audit and Apparatus Competence on the Quality of Accounting Information at the Regional Drinking Water Company (PDAM) Tirta Bening Pati District

Pengaruh Standar Akuntansi Pemerintah, Good Governance dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan

This study investigates how the Bandung City Regional Financial and Asset Management Agency's internal control system, Good governance practices, and government accounting standards (SAP) will affect the quality of its financial statements in 2022. The goal of the study is to comprehend a number of variables that may impact the accuracy, dependability, and legitimacy of financial statements issued by public entities in the context of local government. The quantitative method used combines secondary data from relevant documents and literature with primary data from employee interviews who are directly involved in financial report preparation. This is done through a descriptive and verification approach. The Bandung City Regional Financial and Asset Management Agency's 82 employees and State Civil Apparatus served as the research subjects for this study, which was carried out using a probability sampling technique. The results show that there is a reporting delay even though the Bandung City Regional Financial and Asset Management Agency's financial reports are of high quality. The quality of financial statements is significantly impacted by SAP and SPIP, but not significantly by Good governance. For a more comprehensive improvement, it is therefore advised to periodically develop SAP and SPIP implementation while continuing to pay attention to Good governance issues. Keywords: Government Accounting Standards, Good Governance, Internal Control System, and Financial Statement Quality.

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, IMPLEMENTASI SISTEM INFORMASI MANAJEMEN DAERAH, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI KASUS DI KOTA MADIUN)

Abstract- This research aims to examine the effect of implementing government accounting standards, implementing regional management information systems and human resource competence on the quality of regional government financial reports. This type of research is quantitative. The data collection technique in this research uses questionnaires directly to respondents. The respondents in this study were employees of the Madiun City Regional Revenue Agency. Data analysis was carried out using multiple linear regression analysis with the SPSS (Statistical Product and Service Solution) version 25 for Windows program. The results of the hypothesis research show that the Implementation of Government Accounting Standards variable is 0.022, the Regional Management Information System Implementation variable is 0.004, the Human Resources Competency variable is 0.031 and the Adjusted R Square shows a value of 0.626 or 62.6%. The results of this research show that the implementation of government accounting standards has a positive influence on the quality of regional government financial reports, the implementation of regional management information systems has a positive influence on the quality of regional government financial reports, and human resource competence has a positive influence on the quality of regional government financial reports.

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.

Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Standar Akuntansi Pemerintahan, dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi pada Organisasi Perangkat Daerah Kota Bukittinggi)

This study aims to examine the effect of applying the regional financial accounting system, government accounting standards and human resource competence on the quality of local government financial reports (study in the local government organization of Bukittingi City). Research respondents are the Head of Service, Head of Financial Management and Staff of 28 Regional Apparatus Organizations in Bukittinggi City. Meanwhile, the total sample was 84 which was determined by purposive sampling. The technique in collecting data is through a questionnaire. Then the technique for analyzing the data in this study is multiple linear regression using SPSS 25. The study found that the application of the regional financial accounting system showed a significant influence on the quality of local government financial reports. Likewise, government accounting standards and human resource competencies show a significant influence on the quality of local government financial reports. Simultaneously, it was found that the application of regional financial accounting systems, government accounting standards and human resource competencies significantly affected the quality of local government financial reports.

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.

Measuring Disclosure Content Within the MD&A: The Case of North Carolina Counties

Audit implementation of Government Accounting Standards Board (GASB) 34 guidelines has yielded increased levels of disclosure content within local government comprehensive annual financial reports (CAFRs). Of particular interest is the Management Discussion & Analysis (MD&A) content that provides a prelude to primary statements establishing unit overall financial position. In this study, the level of disclosure content is measured using net position, fund balance, and organizational factors among all 100 North Carolina County governments for fiscal year 2019. The empirical analysis suggests that disclosure content within area of foci changes depending on increased audit fees, state designated tier level, specific departmental spending, and lengthier MD&As. Additional information illuminates a very limited auditor pool and some recalcitrance concerning service provision. Overall, the findings point to audit disclosure practices including the MD&A as being predicated on unit overall needs versus illumination.

Analysis Of Determinant Factors Quality Of Financial Reporting Of Regional Financial Management Work Units In Indonesia

This study intends to investigate the effects on the quality and value of financial report information of human resource quality, internal control systems, government accounting standards implementation, use of regional financial accounting information systems, and accounting knowledge. This study examines relationships between causes and effects. Questionnaires are used to collect data. The research's population consists of all employees who have employed information systems to do their jobs. With a sample size of 100, the sampling strategy is non-probability sampling. Multiple linear regression analysis was employed as the analytical technique in this study. The study's result demonstrates that a number of variables have varying effects on the informational usefulness and quality of regional financial reports. First off, there isn't much of an impact from the caliber of human resources. Furthermore, there is no notable impact from the internal control system. Third, the information value and quality of regional financial reports are greatly impacted by the use of government accounting rules. Fourth, there is no discernible impact from using regional financial accounting information systems. Fifth, the informational value of regional financial reports is greatly impacted by one's grasp of accounting. Overall, each of these variables affects regional financial reports' information value and quality at the same time, highlighting the need of effective management in these areas for raising the caliber of regional financial data.

Analisis Penerapan Standart Akuntansi Pemerintah di Kantor Camat Sei Balai

After Government Regulation (PP) No.71 of 2010 concerning Government Accounting Standards (SAP) and Minister of Home Affairs Regulation (Permendagri) No.64 of 2013 were issued, Article 10 paragraph (2) states that every regional government is obliged to provide accurate financial reports and accurate according to the provisions in effect starting in the 2015 fiscal year, if they use accrual-based SAP. The purpose of this research is to find out how the presentation of financial reports is carried out and how ready the district government is. Sei Balai to present accrual-based SAP financial reports. Data was collected through field studies and analyzed using descriptive methods. Data was collected through field research. The research results show that the government of Kec. Sei Balai has not implemented the PP. No.71 of 2010, but is in accordance with PP. No.24 of 2005, which means using the cash basis for accruals. Apart from that, there are obstacles in preparation because it requires an increase in the number and quality of implementing human resources with appropriate accounting education, socialization, and technical guidance to produce reliable and transparent financial reports. There is a shortage of implementing human resources in each SKPD and supporting equipment is not yet ready.

ANALISIS PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN NO. 7 TAHUN 2010 TERHADAP PENCATATAN ASET TETAP DI PEMERINTAH KOTA SERANG PROVINSI BANTEN

Fixed assets refer to tangible assets that provide benefits for more than twelve months or at least one fiscal year and are utilized in operational activities within an entity. The objective of this study is to examine the similarities in the recording fixed assets at the Regional Agency for Financial Management and Savings (BPKAD) of Serang City, Banten Province, in alignment with the established Government Accounting Standards. The research employs a qualitative method, specifically utilizing a comparative analysis approach. The comparison involves assessing data from the previous year's research objects and examining the application of accounting to fixed assets in BPKAD Serang City based on Government Accounting Standards No. 7 of 2010. The findings indicate that the accounting treatment for fixed assets aligns with Government Accounting Standards Regulation No. 7 of 2010. Recognition, calculation, settlement, elimination, and the reduction in economic value are consistent with the SAP Policy No. 7 of 2010.

ANALISIS PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL PADA PEMERINTAH DAERAH KABUPATEN BUNGO

The enactment of Law Number 71 of 2010 concerning accrual-based Government Accounting Standards (SAP) brought major changes to the financial reporting system in Indonesia. These changes are expected to provide a complete picture of the financial position, present actual information regarding rights and obligations, and be useful in evaluating performance. This research aims to find out how to analyze the implementation of accrual-based government accounting standards (SAP) at the Regional Financial and Asset Management Agency (BPKAD) of the Bungo Regency Government. The method used in this research is descriptive, namely a method that first collects existing data, compiles the data and analyzes the data so that it can provide solutions to problems in the research. Based on the research results, it shows that the Bungo Regency Regional Government has presented financial reports in accordance with Accrual-Based Government Accounting Standards (SAP) by obtaining an Opinion from the Financial Audit Agency (BPK), namely Fair With Exceptions (WDP) because the recognition of fixed assets in the Bungo Regency Balance Sheet has not yet been recognized. reflects the actual conditions so that the Financial Audit Agency (BPK) does not yet believe the validity of the assets.

The interesting case of special and extraordinary items: What are they and how do they influence municipal government finances?

AbstractOne‐shot revenue shocks influence government budget decisions and service provision. However, how governments respond to transitory income remains a theoretical and empirical puzzle. The permanent income hypothesis posits that governments save windfalls to smooth expenditures, while other models predict spending increases. Empirical findings are inconclusive as the focus has been on revenues that are not truly transitory. The case of special and extraordinary gains allows us to investigate the effects of transitory resources. Taking advantage of the Governmental Accounting Standards Board's requirement that governments report such gains in their financial statements, this study examines the effects of gains on expenses for a sample of cities across 10 years. Using a staggered adoption event study design, we find that gains stimulate spending and that the size of gains matters before one observes the stimulatory effects. These results have substantial implications for budgetary transparency and fiscal sustainability in municipal governments.

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.

The Influence of Implementing Government Accounting Standards Based on Competence with The Use of Accounting Information Systems as A Moderation Variable

This study aims to empirically prove the influence of the Human Resources Quality, Internal Control Systems, on the Successful Implementation of Accrual-Based SAP with the Utilization of AIS as a Moderation Variable for a study on the Central Java Provincial Government OPD using a saturated sample of 38 Central Java Provincial Government OPD. The statistical method used is Partial Least Square (PLS). The research results show that; HR Quality has a positive effect on the successful implementation of accrual-based SAP, Internal Control System has no effect on the successful implementation of accrual-based SAP, Utilization of AIS makes the relationship weaker between HR Quality and Successful Implementation of Accrual-based SAP, Utilization of AIS cannot moderate the relationship between Internal Control Systems and Successful Implementation of Accrual-based SAP.

Literature Review on Valuation and Accounting Recognition for Heritage Assets

Historic assets can also be said to be unique assets because of the diverse ways of obtaining them ranging from development, purchase, donation, inheritance, booty, or confiscation and their management and maintenance are protected by the local government (Agustini, 2011). In accordance with applicable laws the validity of a historic asset can be proven by legality to maintain the unlimited existence of historic assets. There are several valuation models for Historic Assets based on accounting standards that apply in the world, namely: Accounting Policy Act, Generally Recognized Accounting Practice (GRAP) 103, Financial Reporting Statements (FRS) 30, and Government Accounting Standards Manual (PSAP) 07 (2010). These differences arise due to the conditions and situations in each country in adopting a guideline that regulates accounting for heritage assets as well as the characteristics of heritage assets that are considered unique and diverse (Ouda, 2014). The accounting treatment for historic assets varies greatly depending on the nature of the asset and also the nature of the entity that holds it. Based on the results of the literature review conducted by the author, regarding how accounting records for heritage assets in Indonesia provide diverse results where there are heritage assets that are recorded in accordance with applicable standards and there are also heritage assets that are not in accordance with applicable accounting standards, namely PSAP 07 2010 regarding Fixed Asset Accounting. This is due to the inadequate quality of human resources who understand the assessment and accounting treatment of heritage assets and unclear policies in the treatment of heritage assets.

Influence of Government Accounting Standards, Systems Internal Control, Regulatory Compliance Legislation on Quality Financial Statements

This research aims to examine the impact of variables such as government accounting standards, internal control systems, and statutory laws on the quality of financial reporting. This study employs a quantitative methodology grounded in a positivist perspective. This research is explanatory in nature and employs a purposive sample strategy, which involves selecting participants based on specific criteria or factors. Based on the findings of hypothesis testing, it can be inferred that the variables related to the implementation of SAP, SPI, and compliance with statutory regulations have a substantial impact on the quality of financial reports, both collectively and individually.