Understanding Factors Affecting Local Administration Reform on Accrual-Based Financial Statements

Sukamdaru, Haryono; Subroto, Bambang; Mardiati, Endang

doi:10.26675/jabe.v1i1.9750

Cited by 2 publications

(1 citation statement)

References 11 publications

(15 reference statements)

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“…Surepno (2015) menunjukkan bahwa keberhasilan implementasi akuntansi berbasis akrual Pemerintah Kota Semarang didukung oleh empat strategi utama yaitu komitmen pimpinan, pengembangan regulasi, pengembangan sistem informasi dan pengembangan sumber daya manusia. Sukamdaru et al (2017) menunjukkan bahwa pelatihan dan pengalaman kerja berpengaruh positif terhadap pemahaman laporan keuangan berbasis akrual. Lamonisi (2016) menunjukkan bahwa Pemerintah Kota Tomohon dalam menerapkan SAP berbasis akrual telah melaksanakan berbagai pelatihan-pelatihan.…”

Section: Tinjauan Pustakaunclassified

Analisis Penerapan Akuntansi Berbasis Akrual Dalam Penyajian Laporan Keuangan Pada Badan Pengelola Keuangan Dan Aset Daerah Provinsi Sulawesi Utara

Lasabuda

Morasa

Tirayoh

2020

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All government entities using funds from national and regional budgets must prepare financial reports referring to government accounting standards which regulated in government regulation No 71 in 2010 and start begin on 2015. The regional goverment financial reports required to be properly according to applicable regulation. Financial reports regional was a responsibility and performance picture in an accounting periods. The purpose of this study was to analyze the accrual basis implementation of SAP No 71 years 2010 and to know the impact ot the financial statement presentation on BPKAD in North Sulawesi Province. Methods used is descriptive qualitative, through observation, interview, analysis and make inferences. The research results showed the application of the base accrued in BPKAD of North Sulawesi Province in the presentation of the financial statements was in accordance with SAP No 71 years 2010. The impact caused by the accounting system based accrual that this report financial more than easier, quick and integrated, and can tell about information budget expended and can be monitored directly by the management to decision maker.

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Section: Tinjauan Pustakaunclassified

Analisis Penerapan Akuntansi Berbasis Akrual Dalam Penyajian Laporan Keuangan Pada Badan Pengelola Keuangan Dan Aset Daerah Provinsi Sulawesi Utara

Lasabuda

Morasa

Tirayoh

2020

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Effects of Moderation on Organizational Commitment on The Relationship Between Human Resources Competence, Communication and The Readiness Of Local Governments In Implementing PP Number 12 Year 2019

Azlina

Naza

Julita

2020

integr. j. of. bus. and. econ.

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This research aims to examine the effect of human resources competency and communication on the readiness of local government in the implementation of PP number 12 of 2019 with organizational commitment as moderating variable. The population in this study is all regional units in Riau Province . The sample in this research amounted to 27 regional work units with 108 respondents. The method of determining the sample is by using the census sampling method, while the data processing method used by researchers is the multiple regression and moderate regression analysis and use SPSS version 25.0as the software for processing the data. The result of this research shows that the human resources competency and communication give a significant influence on the readiness of local government in the implementation of PP number 12 of 2019 . On organizational commitment as moderating variable have moderate relations on human resources competency and communication on the readiness of local government in the implementation of PP number 12 of 2019 . The results of the research can be added to the literature in the field of accounting knowledge and can be useful to present the readiness of local government in the implementation regulation. Keywords :Organizational commitment, Human Resources Competency, Communication, , and Readiness of PP Number 12 year 2019.

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Understanding Factors Affecting Local Administration Reform on Accrual-Based Financial Statements

Cited by 2 publications

References 11 publications

Analisis Penerapan Akuntansi Berbasis Akrual Dalam Penyajian Laporan Keuangan Pada Badan Pengelola Keuangan Dan Aset Daerah Provinsi Sulawesi Utara

Analisis Penerapan Akuntansi Berbasis Akrual Dalam Penyajian Laporan Keuangan Pada Badan Pengelola Keuangan Dan Aset Daerah Provinsi Sulawesi Utara

Effects of Moderation on Organizational Commitment on The Relationship Between Human Resources Competence, Communication and The Readiness Of Local Governments In Implementing PP Number 12 Year 2019

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