The Reform of the Italian Local Government Accounting System. A Critical Analysis

This study refers to the influence of the age of local government, status, number of Regional Device Task Force (SKPD), financial autonomy ratios, effectiveness ratios, local income growth ratios, and the quality of local financial reports that exist in local governments as an independent variable on the compliance of local governments to implement government accounting systems as the dependent variable. Using quantitative methods with secondary data obtained from information on the publication of the Indonesian Financial Audit Agency, the Central Bureau of Statistics of the Republic of Indonesia (BPS), and local government reports. The sample used is limited to the municipal and district governments in western Indonesia, which are being evaluated by the Indonesian Financial Audit Agency in the implementation of an accrual base government accounting system of 158 local governments namely 36 cities and 122 districts. Multiple linear regression analysis was used to test the hypothesis. The research is a causality, quantitative research model, and secondary data from local governments throughout Indonesia and secondary data about the compliance of local governments in the application of Government Accounting Standards (SAP) published by the Audit Board of the Republic of Indonesia (BPK). The results of the hypothesis analysis conclude that the status of local government, the ratio of regional government autonomy, and the growth of local revenue significantly influence the compliance of local governments in the implementation of the accrual base government accounting system.

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KUALITAS LAPORAN KEUANGAN DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA (Sudi Kasus Pada DPKAD Kota Semarang)

Fokus Ekonomi : Jurnal Ilmiah Ekonomi ◽

10.34152/fe.13.2.280-300 ◽

2018 ◽

Vol 13 (2) ◽

pp. 280-300

Author(s):

Silvia Almar’atus Sholehah ◽

Ardiani Ika Sulistyawati

Keyword(s):

Local Government ◽

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Government Reform ◽

Accounting System ◽

Government Accounting ◽

Good Government ◽

Government Governance

The purpose of this study are to analyze the influence of implementation Good Government Governance, Government Accounting Standards, Monitoring, Quality of Local Government Reform, Human Resource Competency, and Financial Accounting System on the Quality of Financial Statements in DPKAD Semarang City. The object in this study is SKPD staff in DPKAD Semarang City. This study uses primary data obtained by spreading the questionnaire. Sampling was done by using purposive sampling method and the sample size was 49 respondents. The data analysis was done by using multiple regression with the help of SPSS V20 software. The independent variables in this study consisted of Good Government Governance, Government Accounting Standards, Monitoring, Quality of Local Government Reform, Human Resource Competency, dan Financial Accounting System which the dependent variable is The Quality of The Financial Statements.The results of this study show that implementation of Monitoring to influence the quality of Financial Statements. But implementation of Good Good Government Governance, Government Accounting Standards, Quality of Local Government Reform, Human Resource Competency, dan Financial Accounting System have not influence the Quality of Financial Statements.

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Kualitas laporan keuangan dan faktor-faktor yang mempengaruhinya

Indonesia Accounting Journal ◽

10.32400/iaj.26622 ◽

2019 ◽

Vol 1 (2) ◽

pp. 45

Author(s):

Silvia Almar’atus Sholohah ◽

Ardiani Ika Sulistyawati ◽

Aprih Santoso

Keyword(s):

Local Government ◽

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Government Reform ◽

Accounting System ◽

Government Accounting ◽

Good Government ◽

Government Governance

The purpose of this study is to analyze the influence of implementation Good Government Governance, Government Accounting Standards, Monitoring, Quality of Local Government Reform, Human Resource Competency, and Financial Accounting System on the Quality of Financial Statements in DPKAD Semarang City. The object in this study is SKPD staff in DPKAD Semarang City. This study uses primary data obtained by spreading the questionnaire. Sampling was done by using purposive sampling method and the sample size was 49 respondents. The data analysis was done by using multiple regression with the help of SPSS V20 software. The independent variables in this study consisted of Good Government Governance, Government Accounting Standards, Monitoring, Quality of Local Government Reform, Human Resource Competency, dan Financial Accounting System which the dependent variable is The Quality of The Financial Statements. The results of this study show that implementation of Monitoring to influence the quality of Financial Statements. But implementation of Good Good Government Governance, Government Accounting Standards, Quality of Local Government Reform, Human Resource Competency, dan Financial Accounting System have not influence the Quality of Financial Statements.

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Analysis Effect of Accrual Discretion Against SILPA (SIKPA) Budget Calculations on Local Government

SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS ◽

10.29259/sijdeb.v2i4.293-316 ◽

2018 ◽

Vol 2 (4) ◽

pp. 293

Author(s):

Abdul Rohman

Keyword(s):

Local Government ◽

Local Governments ◽

Government Regulation ◽

Accounting Standards ◽

Financial Statements ◽

Discretionary Accruals ◽

Accounting System ◽

Accounting Standard ◽

Government Accounting ◽

The Government

The research we carry out is aimed at researching the implementation of measures taken by the local government (discretionary accruals) to the substantial amount of the budget obtained local governments in the current year. The government has issued regulations governing the Home Minister on the implementation of government's implementation of accrual based accounting system. Also, the government has issued Government Regulation No. 71 of 2010 concerning the Government Accounting Standard (PSAP) based on accrual. Governments in developing government accounting standards has also attempted to adopt international public sector accounting standards (IPSAS).Our study is a continuation of a research study before we take on research on the level of accrual in the financial statements of Local Government and research on the effect of discretionary accruals on revenue of local governments. This study uses some model approach

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ANALISIS PENCATATAN DAN PELAPORAN ASET TETAP PADA PEMERINTAH KABUPATEN KEPULAUAN SANGIHE TAHUN 2011 (STUDI KASUS PADA DINAS PPKAD SELAKU SKPKD)

ACCOUNTABILITY ◽

10.32400/ja.2342.2.1.2013.42-49 ◽

2013 ◽

Vol 2 (1) ◽

pp. 42

Author(s):

Deasy Anastasia Mogi ◽

Jenny Morasa

Keyword(s):

Local Government ◽

Financial Management ◽

Government Regulation ◽

Accounting Standards ◽

Financial Statements ◽

Fiscal Year ◽

Accounting System ◽

Government Accounting ◽

Fixed Assets ◽

The Government

Local governments are reguired to make accountability reports that use accounting system that is set by the central government in the form of law – laws and regulations that are binding on all Government local government. Therefore, each Regional Financial Management Unit ( SKPKD ) must prepare its financial statements based on the government regulation number 24 of the Minister of home affairs Number 59 year 2007, which is an amandement to Permendagri N0. 13 year 2006 on guidelines financial Management.The research was conducted in Sangihe regency, which in this study, analyzed fixed asset Recording and Reporting on Local Government in this case the Departement of finance and revenue management as a Regional Asset SKPKD for fiscal year 2011.The purpose of this study is to analyzed the suitability of the recording and reporting of fixed assets in Sangihe regency government especially the Departement of revenue in the finance and asset management areas as SKPKD to financial statements in financial report balance Sangihe islanda District government with government regulation No. 24 year 2005 on standards government accounting and No. 13 year 2006 on Regional Financial Management Guidelslines.The study uses a descriptive research design in the form of case studies. Type of data used is quantitative data that figures-figures in the Balance sheet. The author uses the method library research, field surveys, and documentation required for data collection.The results showed that, Sangihe regency government has done the recording and reporting of fixed assets with good, though not fully in accordance with government Regulation No. 24 year 2005 regarding the Regulation of the minister and the government accounting standards of 2007 because the 2011 financial statements opinion gets no opinion ( Disclaimer Opinion) by CPC caused by asset accounting. However, the financial statements have been prepared in time to be used for the users as decision makers and as refence for the preparation of financial statements with fiscal year 2012 and in accordance with government accounting standards.

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A Case Study on North Korean Government Accounting System : Based on University’s Textbook in North Korea

Accounting Information Review ◽

10.29189/kaiaair.37.4.06 ◽

2019 ◽

Vol 37 (4) ◽

pp. 123-156

Author(s):

Sung-Man Yoon ◽

Mi-Ok Kim ◽

Yi-bae Kim ◽

Hyung-Rok Jung

Keyword(s):

North Korea ◽

Accounting System ◽

Korean Government ◽

Government Accounting

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Pengaruh Pemahaman Sistem Akuntansi Keuangan Daerah, Kapasitas Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi terhadap Kualitas Informasi Laporan Keuangan Pemerintah Daerah (Studi Kasus pada Pemerintah Daerah Kota Yogyakarta)

Akmenika: Jurnal Akuntansi dan Manajemen ◽

10.31316/akmenika.v15i1.940 ◽

2020 ◽

Vol 15 (1) ◽

Author(s):

Teguh Erawati

Keyword(s):

Information Technology ◽

Local Government ◽

Human Resource ◽

Financial Accounting ◽

System Capacity ◽

Accounting System ◽

Financial Report ◽

Purposive Sampling ◽

Utility Of Information

The research is to examine the influence of the understanding of local financial accounting system, capacity of human resource and the utility of information tecnology toward the quality of financial report information of yogyakarta government.The used data for the research is primer data. It is the result from questionnaires spreading. The respondence of this research is manager of financial report of yogyakarta local government. The questionnair is spread to 90 respondents, meanwhile that can be proccesd are 63 questionnaires. The method of sample taking is using purposive sampling. Analytic technique of data in this research is using double linier regretion technique.The result of regretion test shows that the local government financial accounting system understanding and the capacity of human resource are not influenced significantly to the quality of local government financial report information, meanwhile the utility of technology is influenced positively to the quality of local government financial report information.keyword: the understanding of local financial accounting system, capacity of human resource, the utility of information technology and quality of local government financial report information.

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