Implementasi Akuntansi Berbasis Akrual: Ketika Pelaporan Keuangan Pemerintah Daerah Berbenah

Savitri, Rizky Ayu

doi:10.21043/aktsar.v1i1.3828

Cited by 2 publications

(2 citation statements)

References 16 publications

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“…It is due to the lack of competence in supporting human resources and technology. This study's results also support previous research where schools have not prepared financial reports by the appropriate accounting standards [20]; [29]; [30]; [26].…”

Section: Based On the Results Of Observations Of Budget Preparation Activities (Budgetting) In This Madrasah Includes Several Things Namesupporting

confidence: 89%

Reconstruction of School Operational Assistance Funds Management to Improve Accountability and Transparency

Sulistiani¹

2021

Advances in Social Science, Education and Humanities Research

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As a public sector organization, Madrasah (Islamic school) must pay attention to accountability and transparency, including the management of School Operational Assistance (BOS) funds. This study aims to analyze and reconstruct BOS funds management, which consists of three stages, namely budgeting, accounting, and auditing. Qualitative research methods with a case study approach were used in this study. Data in the form of primary data obtained from structured and unstructured interviews with persons involved in the management of BOS funds, observations of the BOS fund management process, and documentation in the form of BOS funds financial reports. The results showed that the budget was prepared by making RAPBM and RKAM by involving related stakeholders. The bookkeeping stage is carried out by making journal books, ledgers, revenue, and expense reports. The inspection stage is carried out by internal parties, namely the Principal and external parties, such as the school supervisor and the City Government's inspectorate general. The management of BOS funds in these Madrasahs still needs to be reconstructed by covering some of the existing weaknesses. It is necessary to increase the competence of human resources and accounting software to prepare financial reports following PSAK no. 45 and SAK ETAP. It is necessary to consider opening a business center that can support Madrasahs' funding needs, which are still lacking, and there needs to be an internal inspection team apart from the Principal of the Madrasah. Increase transparency by uploading financial reports to the official Madrasah website. Increased accountability and transparency are proven by the increasing number of students in this Madrasah from year to year.

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Section: Based On the Results Of Observations Of Budget Preparation Activities (Budgetting) In This Madrasah Includes Several Things Namesupporting

confidence: 89%

Reconstruction of School Operational Assistance Funds Management to Improve Accountability and Transparency

Sulistiani¹

2021

Advances in Social Science, Education and Humanities Research

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“…Misalnya, Senior (1997, hal. 23) mengidentifikasi tiga aspek lingkungan organisasi yang dapat menyebabkan perubahan organisasi, termasuk akuntansi manajemen: pertama, apa yang disebut lingkungan temporal, yang mencakup pengaruh historis jangka panjang, seperti ' perubahan dari perekonomian pertanian menjadi perekonomian berbasis mesin; kedua, lingkungan eksternal yang mencakup faktor-faktor yang terkait dengan perubahan politik/hukum, ekonomi, teknologi, dan sosial budaya; ketiga, lingkungan internal, yang dapat mencakup "perubahan orang (sikap, keyakinan, keterampilan), skala kegiatan dan tugas organisasi, strategi dan struktur organisasi, produk atau layanan, sistem penghargaan atau penggunaan teknologi (Savitri, 2018).…”

Section: Perubahan Akuntansi Manajemenunclassified

Exploring Factors that Encourage and Obstruct Change in Management Accounting in a Company

Utami,

Lestari,

Marfuah

2024

jambd

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The purpose of this study was to determine the factors driving and inhibiting management accounting changes in a company. The research conducted by researchers used a descriptive qualitative approach method with field research. The subjects in this study are companies with management accounting update methods and those that have not experienced management accounting updates. The results of the study concluded that changes in management accounting occur due to many factors, one of which is changes included in the organizational environment and external factors. These changes include things that involve the process of planning, controlling, and decision making in a company. Factors that can drive management accounting changes in a company include technological changes, market developments, competition, regulations, and internal company factors such as leadership changes and organizational restructuring. Management accounting changes can also be influenced by organizational factors such as cooperation, takeovers, and agency relationships. In addition, factors that can hinder management accounting changes in a company are staff, organizational changes, costs, profitability, data quality, intensive, and agency.

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Implementasi Akuntansi Berbasis Akrual: Ketika Pelaporan Keuangan Pemerintah Daerah Berbenah

Cited by 2 publications

References 16 publications

Reconstruction of School Operational Assistance Funds Management to Improve Accountability and Transparency

Reconstruction of School Operational Assistance Funds Management to Improve Accountability and Transparency

Exploring Factors that Encourage and Obstruct Change in Management Accounting in a Company

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