The Effect of Accrual-Based Accounting Training and Assistance on the Knowledge Improvement of Financial Report Management at Local Government Units
DOI:
https://doi.org/10.54518/ebh.1.2.2022.68Keywords:
Financial management, Government units, Financial reports, Government Accounting StandardsAbstract
This study aims to analyze the role of assistance in preparing the financial report to improve local government financial management by referring to Government Accounting Standards. This study was conducted at a regional apparatus organization (OPD/Organisasi Perangkat Daerah) in the Tojo Una Una’s Financial Management Agency (BPKAD/Badan Pengelolaan Keuangan dan Aset Daerah). The research was conducted with field activities through training to participants. The study evaluated the activity by comparing the results of the pre and post-test participants to assess the benefit. The tests were examined using the Compare Means Paired-Sample T-Test analysis with the Statistical Package for the Social Sciences (SPSS) statistical analysis tool. The results showed the difference between pre-test and post-test scores. These results show that before the administration material’s start, the expenditure’s treasurer received a lower pre-test score than the average post-test score after the material. It indicates that the material was delivered well, and there was the absorption of the material obtained by the community service participants. With the Government Accounting Standards, the financial reports of the central or local government will be of higher quality with the characteristics of understandable, relevant, reliable, and comparable. The findings encourage the reliable government’s financial statements to serve as both a tool of accountability and a basis for decision-making in the local government context.
References
Alfa, Y. P. A. A. (2022). Penerapan Standar Akuntansi Pemerintah, Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Pemerintah Terhadap Kualitas Laporan Keuangan Daerah Kabupaten Manggarai Timurskripsi (Doctoral Dissertation, Universitas Atma Jaya Yogyakarta).
Ali, A. (2021). Determining Mediating Role of Managerial Commitment and Technological Capability Between Environmental Management Accounting and Organisational Efficiency: A Case of Middle Eastern Countries. Arthatama, 5(2), 27-38.
Ananda, A. D. (2022). Analisis Penyusunan Laporan Keuangan Pemerintah Berdasarkan Pernyataan Standar Akuntansi Pemerintahan (Psap) No. 01 Pada Pemerintah Daerah Kabupaten Lamongan (Doctoral dissertation, Politeknik Negeri Jember).
Anasta, L. (2019). Study the Opinion from the Financial Examination Agency on Regional Government Financial Statements that Obtain Required Opinion with Exceptions (Study in Bengkulu City).
Asif, M. (2021). Evaluation of Factors Affecting Carbon Accounting Information Disclosure: A Case of ASEAN Countries. Arthatama, 5(2), 27-38.
Bruno, A., & Lapsley, I. (2018). The emergence of an accounting practice: The fabrication of a government accrual accounting system. Accounting, Auditing & Accountability Journal, 31(4), 1045-1066.
de Sousa, R. G., de Vasconcelos, A. F., Caneca, R. L., & Niyama, J. K. (2013). Accrual basis accounting in the Brazilian public sector: Empirical research on the usefulness of accounting information. Revista Contabilidade & Finanças, 24(63), 219.
Hendri, W., Mariati, M., & Tamsil, T. (2020). Penerapan Psap 05 Tentang Akuntansi Persediaan Pada Kantor Inspektorat Kab. Bantaeng. Accounting Journal, 1(1), 305-312.
Illahi, B. K., & Alia, M. I. (2017). Pertanggungjawaban Pengelolaan Keuangan Negara Melalui Kerja Sama BPK dan KPK. Integritas: Jurnal Antikorupsi, 3(2), 37-78.
Khotimah, A. H. (2018). Pengaruh Penerapan Standar Akuntansi Pemerintahan (SAP) Berbasis Akrual dan Sistem Pengendalian Internal Pemerintah (SPIP) Terhadap Kualitas Laporan Keuangan Pemerintah Provinsi/Kabupaten/Kota di Wilayah Jawa Barat Tahun Anggaran 2015–2016 (Doctoral dissertation, Perpustakaan Fakultas Ekonomi dan Bisnis Unpas Bandung).
Lasut, M., Morasa, J., & Mawikere, L. M. (2017). Evaluasi pelaksanaan sistem akuntansi belanja pada Dinas Sosial Tenaga Kerja dan Transmigrasi Kabupaten Minahasa Selatan sesuai PP No 71 tahun 2010. Going Concern: Jurnal Riset Akuntansi, 12(2).
Muda, I., Harahap, A. H., Ginting, S., Maksum, A., & Abubakar, E. (2018, March). Factors of quality of financial report of local government in Indonesia. In IOP Conference Series: Earth and Environmental Science (Vol. 126, No. 1, p. 012067). IOP Publishing.
Ni Made, J., & Siti Nurhayati, N. (2020). Analisis Penerapan PSAP No. 02 tentang Laporan Realisasi Anggaran Berbasis Kas pada Dinas Pekerjaan Umum Bina Marga dan Tata Ruang Provinsi Sumatera Selatan (Doctoral dissertation, Universitas Bina Darma).
Nopianti, M. (2019). Pengaruh Penerapan Standar Akuntansi Pemerintahan Dan Peran Internal Audit Terhadap Kualitas Laporan Keuangan (Survei Pada SKPD Kota Bandung) (Doctoral dissertation, Universitas Komputer Indonesia).
Pattawe, A., Abdullah, M. I., Karim, F., Kahar, A., Din, M., Zahra, F., ... & Dharma, D. M. A. (2022). Improving Regional Financial Management through Administration of Regional Property and Financial Reporting on Regional Assets. Research Horizon, 2(1), 283-294.
Permatasari, M. (2020). Analisis Perlakuan Akuntansi Persediaan di Dinas Pemberdayaan Perempuan Perlindungan Anak dan Keluarga Berencana Kabupaten Pamekasan Berdasarkan Pernyataan Standar Akuntansi Pemerintahan Nomor 05 (Doctoral dissertation, Universitas Airlangga).
Priono, H., Yuhertiana, I., Sundari, S., & Puspitasari, D. S. (2019). Role of financial management in the improvement of local government performance. Humanities & Social Sciences Reviews, 7(1), 77-86.
Purwanto, W. (2016). Kajian Penerapan Akuntasi Berbasis Akrual pada Pemerintah Daerah Daerah Istimewa Yogyakarta (Doctoral dissertation, Universitas Gadjah Mada).
Rahmawati, P. E. (2020). Peran Badan Pengelolaan Keuangan Dan Aset Daerah Provinsi Jawa Timur Dalam Proses Penyusunan Laporan Keuangan Pemerintah Provinsi Jawa Timur (Doctoral dissertation, Universitas Airlangga).
Setiadiputra, R. Y. P. (2019). The role of competency improvement of accrual-based financial management report on the preparation of local government financial report. MONAS: Jurnal Inovasi Aparatur, 1(1), 39-45.
Suhayati, E., & Herdiah, M. B. (2021). Pengelolaan Aset (PSAP 07 Aset Tetap) dan Pengendalian Intern terhadap Kualitas Laporan Keuangan (Studi Kasus Pada SKPD Kabupaten Cianjur). Journal of Economics, Management, Business and Accounting, 1(1), 1-19.
Trihani, I. (2018). Analisis Manfaat Basis Akrual dan Basis Kas Menuju Akrual dalam Pengambilan Keputusan Internal Pemerintah Daerah (Studi Empiris pada SKPD di Kota Solok). Jurnal Akuntansi, 6(1).
V Komba, G., & K Matekele, C. (2020). Factors influencing implementation of accrual based International Public Sector Accounting Standards in Tanzanian local government authorities. Asian Journal of Economics, Business and Accounting, 13(3), 1-25.
Waluyo, B. (2021). Accounting Standards for Semi-Autonomous Agencies: Experiences and Lessons from Indonesia. The Indonesian Journal of Accounting Research, 24(3), 321-348.
Wibowo, O. T. A. A., Ramadhanti, W., & Sugiarto, S. (2018). Analisis Pendapatan Accrual Basis dan Cash Basis dalam Laporan Keuangan Pemerintah Daerah di Jawa Tengah. Sustainable Competitive Advantage (SCA), 8(1).
Yulia, S. (2022). Analisis Penerapan PSAP No. 01 tentang Penyajian Laporan Keuangan Pemerintahan pada Dinas Pendidikan Kepemudaan Dan Olahraga Kabupaten Kuantan Singingi. Juhanperak, 3(1), 792-807.
Yuliati, R., Yuliansyah, Y., & Adelina, Y. E. (2019). The implementation of accrual basis accounting by Indonesia’s local governments. International Review of Public Administration, 24(2), 67-80.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 Economic and Business Horizon
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
