Manfaat Akuntansi Basis Akrual dan Akuntansi Basis Kas Menuju Akrual dalam Pengambilan Keputusan Internal Pemerintah Daerah

Abstract

This study explores how accrual accounting and cash accounting resulted information used by Indonesian local goverment managers in making decision.It is a descriptive quantitative based research. Data was collected from questionnaires consists of 19 questions related to internal decision making in the local goverments. The respondences were managers of local goverments in East Java Province and West Sulawesi Province. The results demonstrated that accrual accounting method provided more useful information than cash toward accrual accounting method. In addition, the respondences reported that they did not have adequate capacities to use utilize accrual accounting system. Thus, further training in accrual accounting method is imperative. .

Analysis of the Accounting Credibility of Garuda Indonesia Financial Transactions with Mahata Aero Teknologi

“…In more depth, Study#14, IFAC Public Sector Committee 2002, states that accrual-based reporting is useful in evaluating government performance related to service costs, efficiency, and achievement of goals. This is also in line with articles written by Ferryono and Sutaryo (2017) of the European Commission on Modernizing the EU. Accounts quoted by the Ministry of Finance of the Republic of Indonesia (2014) explain that the benefits of accrual-based accounting make for effective decision-making because it has more comprehensive information and more effective audits.…”

“…This is recognized when the company must pay even though it has not made the equivalent payment. Other explanations have been offered by Ferryono and Sutaryo (2017). According to the Republic of Indonesia Government Regulation PP 71 of 2010, the accrual basis is an accounting method that recognizes the effects of transactions and other events when they occur, regardless of when cash or cash equivalents are received or paid.…”

Implementasi Akuntansi Berbasis Akrual: Ketika Pelaporan Keuangan Pemerintah Daerah Berbenah

“…Komite Standar Akuntansi Pemerintahan menyusunan SAP, yang tertuang dalam PP Nomor 24 Tahun 2005, dimaksudkan untuk memberikan pedoman dalam menyusun dan menyajikan laporan keuangan pemerintah, baik pemerintah pusat maupun pemerintah daerah serta menyamakan persepsi antara penyusun laporan, pengguna laporan dan pemeriksa laporan keuangan pemerintah. Penerapan SAP diharapkan mampu meningkatan kualitas pelaporan keuangan pemerintah sehingga informasi keuangan yang dihasilkan dapat digunakan sebagai dasar pengambilan keputusan yang akurat serta mewujudkan transparansi dan akuntabilitas kinerja pemerintah (Ferryono dan Sutaryo, 2016;Pina, Torres, dan Yetano, 2009).…”

Analisis Penerapan Basis Kas Menuju Akrual Pada Laporan Keuangan Entitas Nirlaba (Studi Kasus: Sekolah Skn)

“…Laporan kuangan merupakan media komunikasi dan pertanggungjawaban antara perusahaan dan para pemiliknya atau pihak lainnya (Ferryono & Sutaryo, 2017). Bagi organisasi nirlaba laporan kuangan sangat penting.…”