Analysis through Implementation of Government Accounting Standards on Accrual Base

Authors

  • Syarah Asda Pratiwi Sagala Universitas Islam Negeri Sumatera Utara, Medan
  • Marliyah Marliyah Universitas Islam Negeri Sumatera Utara, Medan
  • Nurwani Nurwani Universitas Islam Negeri Sumatera Utara, Medan

DOI:

https://doi.org/10.59653/jbmed.v2i01.326

Keywords:

Government Accounting Standards, Accrual Basis, Financial Reports, PP No. 71 of 2010, Central Statistics Agency

Abstract

This research aims to determine the application of accrual-based Government Accounting Standards in the presentation of financial reports at the North Labuhanbatu Regency Central Statistics Agency and to determine the suitability of the presentation of the North Labuhanbatu Regency Central Statistics Agency's financial reports with Government Regulation Number 71 of 2010. This research method uses qualitative methods with interviews and documentation. The subjects of this research are employees of the accounting and finance department at BPS Kab. North Labuhanbatu. The results of the first research: Application of Government Accounting Standards in the Presentation of Financial Reports of the North Labuhanbatu Regency Central Statistics Agency refers to Government Regulation Number 71 of 2010, BPS Labura Financial Reports have been prepared and presented on an accrual basis, but accrual basis accounting is still not fully implemented because it still exists. the financial report component that uses the cash basis is the Budget Realization Report. The results of the second research state that the presentation of the financial reports of the North Labuhanbatu Regency Central Statistics Agency is not 100% in accordance with Government Regulation Number 71 of 2010. This is because there are still several posts that are not implemented, namely transfer posts and financing posts in the Budget Realization Report

Downloads

Download data is not yet available.

References

Elsye, R. & A. Z. P. (2019). Implementasi Standar Akuntansi Pemerintah Berbasis Akrual Dalam Penyusunan Laporan Keuangan Di Badan Pengelola keuangan pendapatan dan Aset Daerah Kota Sibolga Provinsi Sumatera Utara.

Halim, A. (2012). Akuntansi Sektor Publik Akuntansi Keuangan Daerah (Vol. 8, Issue 1).

Hermain, H., Nurlaila, Safrida.Lili, Sufitrayati, Alfurkaniati, Ermawati, Y., Ikhsan, A., Olivia, H., Jubi, & Nurwani. (2019). Pengantar akuntansi 1. In Madenatera (Vol. 53, Issue 9).

Herwiyanti, E., Sukirman, S., & Sufi Aziz, F. (2017). Analisis Implementasi Akuntansi Berbasis Akrual pada Inspektorat Jenderal Kementerian Keuangan. Jurnal Akuntansi Dan Keuangan, 19(1), 13–23.

Jusmani, J., Hendri, E., & Kurniawan, T. B. (2022). Analisis Penerapan Standar Akuntansi Pemerintahan Terhadap Kualitas Penyajian Laporan Keuangan Di Pemerintah Daerah Ogan Komering Ilir. Jurnal Media Akuntansi (Mediasi), 4(2), 199.

Lamonisi, S. (2016). Analisis Penerapan Standar Akuntansi Berbasis Akrual Pada Pemerintah Kota Tomohon. Jurnal EMBA, 223(1), 223–230.

Maryati, U. (2015). Implementasi Akuntansi Berbasis Akrual Pada Pemerintah Daerah ( Studi Pada Pemerintah Kota Semarang dan Pemerintah Kota Bandar Lampung).

Muhtar, M., Payamta, P., Sutaryo, S., & Amidjaya, P. G. (2020). Government accrual-based accounting standards implementation in Indonesia: The role of local government internal audit. Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration, 28(3).

Rajab, M. (2020). Analisis Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual Dalam Penyajian Laporan Keuangan Pemerintah Daerah Kota Kendari. Journal of Economic and Business, 3(2), 81–89.

Rosana, L., & Bharata, R. W. (2023). Implementasi Standar Akuntansi Pemerintah Berbasis Akrual Terhadap kualitas Laporan Keuangan. 3(1), 23–34.

Septariani, J. (2019). Analisis Dampak Penerapan Akuntansi Berbasis Akrual Terhadap Pelaporan Keuangan Badan Pengelola Keuangan Dan Aset Daerah Kabupaten Musi Banyuasin. Jurnal Ilmiah Akuntansi Rahmaniyah, 2(1), 32.

Shehadeh, E. (2022). A Movement Towards the Accrual Based IPSAS Implementation in Developing Countries: Evidence from Jordan. Esam SHEHADEH / Journal of Asian Finance, 9(3), 389–0397.

Soemarso, S. R. (2005). Akuntansi suatu pengantar, edisi kelima. Jakarta: Salemba Empat, 5.

Supraja, G. (2019). … standar akuntansi pemerintahan berbasis akrual dan efektivitas Fungsi pengawasan terhadap kinerja keuangan pemerintah daerah kabupaten deli serdang. Jurnal Akuntansi Bisnis Dan Publik, 10(1), 115–130.

Wahyuni, A. S. dan A. (2022). Analisis Pengaruh Implementasi Standar Akuntansi Pemerintah Berbasis Akrual Terhadap Kualitas Laporan Keuangan (Studi Kasus Dinas Lingkungan Hidup Provinsi Sumatera Utara). Jurnal Akuntansi Dan Keuangan Universitas Jambi, 7(2), 59–66.

Downloads

Published

2023-10-27

How to Cite

Sagala, S. A. P., Marliyah, M., & Nurwani, N. (2023). Analysis through Implementation of Government Accounting Standards on Accrual Base. Journal of Business Management and Economic Development, 2(01), 64–70. https://doi.org/10.59653/jbmed.v2i01.326