Pengadopsian Akuntansi Akrual di Pemerintah Daerah (Studi Kasus Pada Provinsi Banten)

Khoirul Aswar, ermawati ermawati

Sari


Tujuan dari penelitian ini adalah untuk menguji pelaksanaan akuntansi berbasis akrual di Pemerintah Provinsi Banten. Penelitian ini berusaha untuk menjawab tiga pertanyaan penelitian: Pertama, manfaat yang diperoleh dari penerapan sistem akuntansi berbasis akrual, kedua, tantangan menerapkan sistem akuntansi berbasis akrual dan terakhir pra-kondisi penting untuk keberhasilan pelaksanaan akuntansi berbasis akrual. Penelitian ini mengambil desain penelitian deskriptif dengan menggunakan pendekatan studi kasus. Populasi dalam penelitian ini sebanyak 252 SKPD dan staf PKK.  Data dianalisis menggunakan Software SPSS digunakan untuk analisis korelasi hubungan antara hasil yang diperoleh dari responden dan karakteristik demografi responden. Temuan menunjukkan bahwa manfaat terbesar berasal dari penerapan akuntansi berbasis akrual ditingkatkan manajemen aset dan meningkatkan konsistensi dan komparabilitas informasi keuangan yang dilaporkan. Tantangan utama yaitu kurangnya sumberdaya teknologi, sistem informasi, tingginya biaya, kurangnya sumberdaya yang memadai. Sedangkan prakondisi terdiri dari kemampuan teknologi informasi, konsultasi dan koordinasi, pembangunan kapasistas, perumusan baru dan amandemen kebijakan akuntansi. Terdapat korelasi positif yang signifikan ada antara manfaat, tantangan beserta prasyarat penerapan akuntansi akrual terhadap karaktristik demografi responden dari pengalaman kerja, kualifikasi akademik dan profesional responden.


Kata Kunci


Accrual Accounting; Benefit of AA; Challenges of implementing AA; Pre condition of AA

Teks Lengkap:

PDF

Referensi


Aggestam, C. (2010). A project management perspective on the adoption of accrual based IPSAS: Copenhagen Business School.

Anessi- Pessina & Steccolini, I. (2007). Effects of budgetary and accruals accounting coexistence, evidence from Italian local governments: Financial Accountability and Management, 23(2), 0267-4424.

Baker, R. O. N., & Rennie, M. D. (2006). Forces Leading To The Adoption of Accrual Accounting by the Canadian Federal Government: An Institutional Perspective. Canadian Accounting Perspectives, 5(1), 83–112.

Barton, A. D. (2009). The Use and Abuse of Accounting in the Public Sector Financial

Management Reform Program in Australia. Abacus, 45. 221-248

Biraud, G. (2010). Preparedness Of United Nations System Organizations For The International Public Sector Accounting Standards.

Bryman, A. (2008). Social Research Method, New York: Oxford University Press.

Carlin, T. and Guthrie, J. (2003). ‘Accrual Output Based Budgeting Systems in Australia: The Rhetoric-reality Gap’, Public Management Review, 5, 2, pp. 145-62.

Carlin, T.M. (2005). Debating the Impact of Accrual Accounting and Reporting in the Public Sector: Financial Accountability and Management, Vol. 21 (3), pp. 309-336.

Christensen, M. (2002). Accrual accounting in the public sector, the case of the New South Wales government: Accounting History, Vol. 7, pp. 93-124.

Christensen, M. (2007). What we might know but aren’t sure about public sector accrual accounting: Australian Accounting Review, Vol. 17, No. 1, pp.51–65.

Christiaens, J. & Rommel J. (2008). Accrual Accounting Reforms, only in businesslike (parts of) governments, Financial Accountability and Management Journal.

Connolly, C. & Hyndman, N. (2006). The Actual Implementation of Accruals Accounting -

Caveats from a Case within the UK Public Sector: Accounting, Auditing and Accountability Journal, Vol. 19, No. 2, pp. 272-290.

Dambrin, C., Lambert, C. & Sponem, S. (2007). Control and Change – Analysis of the Process and Institutionalization: Management Accounting Research, vol.18.

Deaconu, A., Nistor, C.S. & Filip, C.I. (2009). The Effect of Transiting from Cash Accounting to Accrual Accounting on Performance in the Public Sector: Studia Universitatis BabeşBolyai Oeconomica, vol. 54.

Diamond, J. (2002). Performance budgeting – Is accrual accounting required, Washington D.C.: International Monetary Fund, Working Paper, no. 02/240.

DiMaggio, P. J., & Powell, W. W. (1983). The Iron Cage Revisited : Institutional Isomorpfflsm And Collective Rationality In Organizational Fields. American Sociological Review, 48, 147–160.

Ellwood, S & Newberry, S (2007). Public Sector Accrual Accounting, Instituting Neoliberal Principles?: Accounting, Auditing and Accountability Journal, Vol. 20 No 4.

FEE (Federation des Experts Compatibles Europeans) (2007). Accrual Accounting in the Public Sector: FEE Public Sector Committee.

FEE (2006, December). The New Public Management, a Perspective for Finance Practitioners.

Fourie, D., Pauw, J.C., Linde, G.J.A., Visser, C.B. and Woods, G. (2009). Managing Public Money – Systems from the South, Johannesburg: Heinemann Publishers.

Gracia, M. (2006, September). IPSAS implementation: an operational view: Presentation at CIPFA Annual Seminar.

Harun (2007). Obstacles to public sector accounting reform in Indonesia: Bulletin of Indonesian Economic Studies, Vol. 43 No. 3, pp. 365-75.

Hepworth, N. (2003). Preconditions for Successful Implementation of Accrual Accounting in Central Government: Public Money and Management, 23(1), 37-43.

Hyndman, N. and Connolly, C. (2005). The impact of introducing resource accounting in Northern Ireland, London: ACCA.

IFAC, (2003). Transition to the Accrual Basis of Accounting: Guidance for Governments and Government Entities, New York: International Federation of Accountants.

IFAC. (2011). IFAC handbook of international public sector accounting pronouncements, New York: IFAC.

KarbasiYazdi, H. & A. Tarighi (2010). Assessing the benefits of accrual accounting systems in Medical Sciences and Health Services University of Tehran: Journal of Auditing Knowledge, No. 30, Autumn, pp. 16-27.

Khan, A. & Meyers, S. (2009). Transition to accrual accounting, fiscal affairs: Department International Monetary Fund technical notes.

Kordestani, G.H. & Iranshahy, A. (2010). Survey Factors Affecting of Accrual Accounting Adoption in the Public Sector: Journal of Auditing Knowledge, No. 28, Spring, pp. 1021.

Lapsley, I., Mussari, R. & Paulsson, G. (2009). On the Adoption of Accrual Accounting in the Public Sector - A Self-evident and Problematic Reform: European Accounting Review, vol. 18, no. 4, pp. 719-723.

Lapsley, I., & Pallot, J. (2000). Accounting, management and organizational change: A comparative study of local government. Management Accounting Research, 11(2), 213– 229.

Lawson, R.A. (2005). The use of activity based costing in the healthcare industry: 1994 vs 2004: Research in Healthcare Financial Management, Vol. 10 No.1.

McKendrick J. ( 2007). Modernization of the public accounting systems in central and eastern European countries, the case of Romania: International Public Management Review.

Nasi, G. & Steccolini, I. (2008). Implementation of accounting reforms: Public Management Review, 10(2): 175-196.

Nor-Aziah, A. K., & Scapens, R. W. (2007). Corporatisation And Accounting Change. The Role Of Accounting And Accountants In A Malaysian Public Utility. Management Accounting Research, 18(2), 209–247.

Ouda, H. (2003), Implementation Barriers of Accrual Accounting in the Public Sector of Developed and Developing Countries: An Empirical Investigation. Paper Presented at 9th CIGAR Conference, Bodo University, Bodo, Norway, 13-14 June 2003.

Ouda, H. (2004). Basic Requirements Model for Successful Implementation of Accrual Accounting In the Public Sector, Public Fund Digest, 4(1). 74-99 The International

Consortium on Governmental Financial Management (ICGFM), Washington, D.C

Pallant, J. (2007). SPSS Survival Analysis, Crows Nest: Allen & Unwin.

Prodjoharjono, S. (2009). Accrual accounting in the public sector: The Audit Forum, Vol XI, 3:22-40.

Public Sector Committee, (2002). Transition to the accrual basis of accounting, guidance for governments and government entities: New York: International Federation of Accountants, December, Study 14.

Price waterhouse Coopers. (2011). Implementing International Accounting Standards in the Public Sector (IPSAS) as part of wider finance reform, PwC Global Public Finance and Accounting Network, Case Study, IPSAS at the European Commission.

Richardson, A. J. (1987). Department of Accounting Faculty of Business , University of Alberta. Accounting, Organizations and Society, 12(4), 341–355.

Sharma, U. & Lawrence, S. (2008). Stability and change at FPTL, An institutional perspective:

Australian Accounting Review’, vol. 18, no.1, pp25-34.

Siti-Nabiha, A. K. & Scapens, R. W. (2007). Stability and change - an institutionalist study of management accounting change: Accounting, Auditing and Accountability Journal, vol. 18, no.1, pp44-71.

Stamatiadis, F. (2009). Investigating the governmental accounting reform of Greek national health system (ESY) - some preliminary evidence.: International Journal on Governmental Financial Management, 9(2).

Suchman, M. C. (1995). Managing Legitimacy: Strategic and Institutional Approaches. Academy of Management Review, 20(3), 571–610.

Steccolini, I., Anessi-Pessina, E., & Nasi, G. (2008). Accounting Reforms: Determinants of Local Governments Choices. Financial Accountability & Management, 24(3), 321–342.

Ter Bogt, H. J., & Jan van Helden, G. (2000). Accounting Change In Dutch Government: Exploring The Gap Between Expectations And Realizations. Management Accounting Research, 11(2), 263–279.

Wyk, H.A. (2007). Is the transformation of public sector financial reports in South Africa’s provincial government on track: Meditari Accounting Research, 15(2), 65-75.

Wynne, A., (2008). Accrual Accounting for the Public Sector – A Fad that Has Had Its Day: International Journal on Governmental Financial Management, vol. 3, nr. 2 pp.117-132.




DOI: http://dx.doi.org/10.34209/equ.v22i1.809

Article Metrics

Sari view : 112 times
PDF - 71 times

Refbacks

  • Saat ini tidak ada refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

 

ISSN (Cetak): 0216-8545

ISSN (Online): 2684-9739

JURUSAN AKUNTANSI

FAKULTAS EKONOMI DAN BISNIS

UNIVERSITAS PEMBANGUNAN NASIONAL “VETERAN” JAKARTA

 

 Creative Commons License

 This work is licensed under a Creative Commons Attribution 4.0 International License