Determinan Optimalisasi Penggunaan Aset Tetap Pemerintah Daerah

Ratmono, Dwi; Rochmawati, Ana

doi:10.18202/jamal.2018.04.9014

Cited by 3 publications

(2 citation statements)

References 20 publications

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“…Penjurnalan pendapatan diterima di muka dilakukan melalui Modul Akuntansi dan Pelaporan (General Ledger dan Pelaporan/GLP) dalam sistem SAKTI secara input manual, sehingga hal ini berisiko terjadi kesalahan baik secara sengaja atau tidak sengaja. Selama ini studi terhadap akuntansi pemerintah berbasis akrual di Indonesia lebih banyak terfokus kepada penatausahaan aset tetap pemerintah seperti Hammam (2017), Kurniati et al (2017), Ratmono & Rochmawati (2018), Widyaningsih (2022) sehingga belum ada hasil studi yang dapat secara langsung membantu mempermudah pengolahan data pendapatan diterima di muka.…”

Section: Pendahuluanunclassified

Counter Accounting untuk Penghitungan Pendapatan Diterima di Muka

Utama,

Fadjar

2024

JATI

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Studi ini bertujuan untuk membantu mempermudah pengolahan data penghitungan pendapatan diterima di muka dengan memanfaatkan prinsip counter accounting dalam rangka implementasi akuntansi pemerintah berbasis akrual untuk menghasilkan Laporan Keuangan pada Kementerian/Lembaga. Adanya Sistem Aplikasi Terintegrasi yang digunakan untuk menghasilkan Laporan Keuangan pada Kementerian/Lembaga ternyata tidak banyak membantu karena tidak terdapat fasilitas yang dapat dipergunakan untuk melakukan penghitungan pendapatan diterima di muka pada tanggal pelaporan secara otomatis. Participatory Action Research (PAR) digunakan dalam studi ini dimana peneliti berpartisipasi langsung dalam membantu kegiatan pengolahan data penghitungan pendapatan diterima di muka pada suatu Kementerian/Lembaga. Studi ini menghasilkan beberapa formula yang dapat digunakan untuk membantu pengolahan data penghitungan pendapatan diterima di muka secara mudah, murah, cepat, tepat dan akurat dimana formula ini dapat mengurangi proses penghitungan secara manual karena sebagian pengolahan data dilakukan secara otomatis oleh formula. Implikasi praktis dari formula yang dihasilkan dalam studi ini yaitu Kementerian/Lembaga dapat dengan mudal melakukan proses olah data data perhitungan pendapatan diterima dimuka yang sesuai dengan prinsip akuntansi pemerintah berbasis akrual.

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Section: Pendahuluanunclassified

Counter Accounting untuk Penghitungan Pendapatan Diterima di Muka

Utama,

Fadjar

2024

JATI

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“…Asset Management is one of the interesting topics discussed especially at Indonesia (Pratama and Pangayow, 2016). There are various problems in managing fixed assets as such findings of the Supreme Audit Agency (BPK) including non-compliance with laws and regulations (Ratmono and Rochmawati, 2018). On the other hand, the regional government has public assets that can be used to support the urban development activities.…”

Section: Introductionmentioning

confidence: 99%

Distribution of Optimized Public Assets Utilization in Yogyakarta Province

Khoirudin

Wahyuni²,

Nugraha³

2021

bisnisekonomi

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Public asset is an integral part of regional assets that is owned and controlled by regional government, this asset could be financed partly or wholly by regional budget. Asset should be distributed proportionally to optimally support the economic development. This study examines the distribution of assets to boost regional economic growth that eventually will increase the regional government revenue. The optimized distribution of public assets is expected to be a source of regional financing and asset management is one of the keys to successfully manage regional economic. The conclusion is that the asset management with innovation and technology could optimize the utilization of regional assets in boosting the economy.

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The Quality of State-Property Reporting: Determinants and Intervening Role of Optimization Management in Indonesia Regional Case

Anisykurlillah

Oktaviana

2020

jda

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This study examines the effect of legal audit, internal control system, IT utilization, and internal auditors' role as determinants of the quality of state-property reporting intervened by management optimization. The population is the Tegal Regional employee, who manages state-property, including users, regulators, and keepers in 36 regional offices. This case reflects the management and reporting of state-property in the Indonesia regional. Seventy-six respondents were sampled to answer the research instrument and analyzed it by path analysis. The results show that the internal control system, IT utilization, and state property management optimization positively affect state-property reporting quality. The use of internal control systems and IT utilization positively influence the optimization of state-property management. The results also prove that management optimization mediates the internal control system and IT utilization on state-property reporting quality. Contrary evidence that management optimization does not mediate the impact of legal audits and internal auditors' role on the state property report's quality.

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Determinan Optimalisasi Penggunaan Aset Tetap Pemerintah Daerah

Cited by 3 publications

References 20 publications

Counter Accounting untuk Penghitungan Pendapatan Diterima di Muka

Counter Accounting untuk Penghitungan Pendapatan Diterima di Muka

Distribution of Optimized Public Assets Utilization in Yogyakarta Province

The Quality of State-Property Reporting: Determinants and Intervening Role of Optimization Management in Indonesia Regional Case

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