scholarly journals Analisis Artikulasi Laporan Keuangan Pemerintah Daerah

2018 ◽  
Vol 1 (1) ◽  
pp. 68
Author(s):  
M. Ahlal Firdaus ◽  
Irwan Taufiq Ritonga
Keyword(s):  
Local Government ◽  
Data Collection ◽  
Financial Statements ◽  
Qualitative Approach ◽  
Average Level ◽  
Fiscal Year ◽  
Accounting Standard ◽  
Government Accounting ◽  
The Face ◽  
Descriptive Qualitative

This research aims to analyse the articulation of sixty six unqualified opinion of local government financial statements (LKPD) for fiscal year year 2014 in Java and Bali. This research also identify types of inarticulatory when a LKPD is in inarticulate condition. This research utilizes descriptive qualitative approach and uses documentation technique for data collection. The analysis is employed by comparing the fact on the face (lembar muka) of LKPD with the criteria in accordance to accounting equation and Government Accounting Standard (SAP). Identification of inarticulatory is performed using documentation technique through a deep information extracting from audited result report BPK RI. The results of articulation assessment show that most of LKPD (89,39%) are not articulate, on average level of artikculation is 82,67%. Furthermores, identification results of inarticulatory types show there are twelve types of inarticulatory with 97 cases on cash toward accrual based LKPD and 10 types of inarticulatory with 24 cases on accrual based LKPD.

scholarly journals Optimalisasi Sumber Dana Pada Amal Usaha Muhammadiyah Wilayah Gorontalo

2018 ◽  
Vol 13 (2) ◽  
pp. 85
Author(s):  
Lukfiah I. Radjak ◽  
Felmi D. Lantowa
Keyword(s):  
Data Collection ◽  
Financial Management ◽  
Financial Statements ◽  
Qualitative Approach ◽  
Business Unit ◽  
College Level ◽  
Funding Sources ◽  
Descriptive Qualitative

This study aims to determine and analyze the optimization of funding sources at a business charity Muhammadiyah (AUM) Gorontalo region with a long-term goal is the accountable financial management in AUM. This research was conducted on AUM in Gorontalo Region using descriptive qualitative approach. Data collection is done through observation, interview, and documentation. Based on the results of the study can be seen in the financial management AUM financial management has been based on ART Muhammadiyah in accordance with Article 7 paragraph 2 AD Muhammadiyah and for the system of recording each AUM different this is seen in terms of recording financial statements of the overall business charity that became the sample research, the only one implementing the system of recording based on PSAK No. 45 namely Muhammadiyah University of Gorontalo and if in review in terms of optimization of fund sources from the business charity that the research sample has not been optimal in the source of funds because it still relies solely from government and college grants for college level and not optimal in developing a business unit which will increase the source of business charity funds.

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

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

scholarly journals Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Pengungkapan Wajib Laporan Keuangan Pemerintah Daerah

2019 ◽  
Vol 1 (3) ◽  
pp. 1111-1130
Author(s):  
Winda Meiliza Putri ◽  
Fefri Indra Arza
Keyword(s):  
Local Government ◽  
Accounting Standards ◽  
Financial Statements ◽  
Average Level ◽  
Regional Government ◽  
Mandatory Disclosure ◽  
Financial Independence ◽  
Financial Reports ◽  
Audit Opinion ◽  
Government Accounting

This study aims to analyze the effect of local government characteristics on the level of mandatory disclosure of local government financial statements (LKPD) based on Government Accounting Standards. The sample in this study amounted to 57 District / City LKPDs in Indonesia in 2015-2017. The average level of mandatory disclosure of Regional Government Financial Reports is 61%. The size of the local government, the age of the regional government, the number of SKPD, the Dependency Level, the Regional financial independence ratio, and the Audit Opinion did not influence the level of mandatory disclosure of local government financial statements. While the wealth of the Regional Government has a positive and significant effect on the level of mandatory disclosure of local government financial statements.

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

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.

Analisis Efektivitas Distribusi Zakat Produktif Dalam Meningkatkan Kesejahteraan Mustahik (Studi Kantor Cabang Rumah Zakat Sumatera Utara)

2019 ◽  
Vol 4 (1) ◽  
pp. 137
Author(s):  
Mulkan Syah Riza
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Qualitative Analysis ◽  
Field Research ◽  
Qualitative Approach ◽  
North Sumatra ◽  
Descriptive Method ◽  
Descriptive Qualitative

This study aims to explain how the distribution of productive zakat in the Rumah Zakat North Sumatra and how the effectiveness of productive zakat distribution in improving the welfare of mustahik in the Rumah Zakat North Sumatra. This study uses a qualitative approach with a type of descriptive method, which is a problem that guides researchers to explore and photograph situations that will be thoroughly investigated, broadly and deeply. Data collection techniques with field research, while the tools used are observation, interviews and documentation. Data analysis used is descriptive qualitative analysis. The results of this study inform that in distributing productive zakat funds, Rumah Zakat is in accordance with Law No. 23 of 2011 concerning Management of Zakat. The distribution of productive zakat carried out by the Rumah Zakat North Sumatra through the Senyum Mandiri Program to mustahik in Medan Helvetia Subdistrict has been effective, because it can improve the welfare of mustahik, this is evidenced by the income of eight of thirteen mustahik people in total, five people whose income is fixed and four out of eight people whose income has increased has reached the level of muzaki.

ANALISIS KEBIJAKAN AKUNTANSI PERSEDIAAN PITA CUKAI PADA KPPBC TIPE MADYA CUKAI KEDIRI

INFO ARTHA ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 25-44
Author(s):  
Deni Herdiyana
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Business Processes ◽  
Accounting Standards ◽  
Field Studies ◽  
Research Data ◽  
Qualitative Approach ◽  
Data Collection Methods ◽  
Government Accounting ◽  
Collection Methods

This research was conducted to analyze the accounting policy for excise tape inventory which is implemented in the KPPBC Type Madya Cukai Kediri. The research method used is through a qualitative approach. To support this research, data collection methods were carried out which included literature studies and field studies related to the supply of excise stamps for the 2019. The results of the study can be concluded that KPPBC TMC Kediri has recognized and recorded excise inventory accounting by applying accrual basis and as a whole is in accordance with the regulations of government accounting standards, but there is an acknowledgment of inventory excise stamps in KPPBC TMC Kediri which is not yet in accordance with PMK Number 224/PMK.05/2016. Furthermore, KPPBC TMC Kediri has implemented the SAKTI application to support its accounting business processes. Penelitian ini dilakukan untuk menganalisa kebijakan akuntansi persediaan pita cukai yang diimplementasikan di KPPBC Tipe Madya Cukai Kediri. Metode penelitian yang digunakan adalah melalui pendekatan kualitatif. Untuk mendukung penelitian tersebut, dilakukan metode pengumpulan data yang mencakup studi kepustakaan dan studi lapangan terkait persediaan pita cukai TA 2019. Hasil penelitian dapat disimpulkan bahwa KPPBC TMC Kediri telah melakukan pengakuan dan pencatatan akuntansi persediaan  cukai dengan penerapan basis akrual dan secara keseluruhan telah sesuai dengan peraturan standar akuntansi pemerintahan, namun terdapat salah satu pengakuan persediaan pita cukai di KPPBC TMC Kediri yang belum sesuai dengan PMK Nomor 224/PMK.05/2016. Selanjutnya,  KPPBC TMC Kediri telah mengimplementasikan aplikasi SAKTI untuk menunjang proses bisnis akuntansinya.

scholarly journals Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia, Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Variabel Intervening Standar Akuntansi Pemerintahan Berbasis Akrual (Studi Empiris Di Pemda Kabupaten Barru)

AKUNTABEL ◽  
2017 ◽  
Vol 14 (1) ◽  
pp. 57
Author(s):  
Rasyidah Nadir ◽  
Hasyim Hasyim
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resources ◽  
Financial Management ◽  
Accounting Standards ◽  
Financial Statements ◽  
Government Accounting ◽  
District Government ◽  
The Government

This study aimed to examine the effect of the use of information technology, human resources and competencies on the quality of local government financial statements by the  accrual based government accounting standards  as interverning variable on the Government of Barru. Accrual accounting standards as defined in Regulation 71 of 2010 (PP No.71 Tahun 2010) concerning the Government Accounting Standards, and more technically set in Regulation 64 of 2013 (Permendagri No.64 Tahun 2013) concerning the Government Accounting Standards Implementation of Accrual Based On Local Government. The method used is descriptive survey. Samples were employees in the accounting / financial administration of the region on regional work units (SKPD) and Regional Financial Management Officer (PPKD) within the scope of local government Barru district. Methods of data collection is done by distributing questionnaires. Data were analyzed using path analysis. The results showed that the utilization of information technology have significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards, while the competence of human resources has no significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards.Keywords: Information Technology, Human Resources and   Competencies, Accrual Based Government Accounting Standards, Quality of Local Government Financial Statements.

scholarly journals THE ROLE OF ACCOUNTANTS IN IMPLEMENTATION CORPORATE SOCIAL RESPONSIBILITY AT HOSPITAL Dr. H. MOH. ANWAR SUMENEP DISTRICT

2017 ◽  
Vol 14 (02) ◽  
pp. 120
Author(s):  
Syahril Syahril ◽  
Isnani Yuli Andini
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Statements ◽  
Qualitative Approach ◽  
Objective Analysis ◽  
The Social ◽  
Corporate Social ◽  
And Control ◽  
Descriptive Qualitative

Internal accountants has critical leverage to encourage hospitals to be involved in activities such as social or corporate social responsibility.This study aims to examines the role of internal accountants in the implementating of corporate social responsibility at RSUD Moh. Anwar Sumenep District. Research uses descriptive (qualitative) approach to interpret and describe data that obtained from observation, interview and documentation. This research concludes that RSUD Moh. Anwar Sumenep District does not have a clear standard about corporate social responsibility. Its only depends on the willingness of the organization, not an obligation to disclose in hospital financial statements. Internal accountant who is in charge of performing systematic and objective analysis and assessment on the operation and control of company's activities is needed to encourage companies to carry out social responsibility. Researcher suggest that governments needs to increasing their concern toward this issues whether in the form of programs, policies, regulations or awards of the social environment.Keywords: Internal Accountant, Corporate Social Responsibility, Hospital

scholarly journals Pesan Dakwah Antara Keluasan dan Kedangkalan dalam Instagram @Pendosahebat.Id

2020 ◽  
Vol 5 (3) ◽  
pp. 309-330
Author(s):  
Rifni Rizqi Nurul Aliyati ◽  
Wiryo Setiana ◽  
Acep Aripudin
Keyword(s):  
Social Media ◽  
Data Collection ◽  
Research Method ◽  
Qualitative Approach ◽  
Advantages And Disadvantages ◽  
The Media ◽  
Two Sides ◽  
Descriptive Qualitative

Pesan dakwah dapat disampaikan melalui media termasuk instagram. Trend  tersebut memiliki dua sisi seperti pisau bermata ganda (tantangan). Penelitian ini bertujuan untuk mengetahui penyajian pesan dakwah dalam media sosial instagram. Tujuan penelitian ini mengetahui bentuk penyajian pesan dakwah dalam instagram dan mencari tahu kelebihan dan kekurangan penyajian pesan dakwah dalam media sosial. Metode penelitian yang digunakan adalah deskriptif dengan pendekatan kualitatif dan teknik pengumpulan datanya, melalui observasi dan dokumentasi. Hasil penelitian menunjukan bahwa dari dua puluh unggahan yang diteliti, terdapat tiga unggahan yang termasuk bentuk penyajian pesan dakwah informatif, empatbelas unggahan yang termasuk persuasif, dan tiga unggahan yang termasuk koersif. Kelebihan penyajian pesan dakwah pada akun instagram ini ialah menyampaikan pesan dalam bahasa singkat dan mudah dipahami pembaca. Dan kekurangannya, yaitu penjelasan yang kurang lengkap dan singkat. Kelebihan dan kekurangannya ini juga memberikan dampak pada pemahaman  pembacanya. Da'wah messages can be conveyed through the media including Instagram. The trend has two sides like a double-edged knife (a challenge). This study aims to determine the presentation of preaching messages on social media Instagram. The purpose of this study is to find out the form of preaching messages on Instagram and find out the advantages and disadvantages of preaching messages in social media. The research method used is descriptive qualitative approach and data collection techniques, through observation and documentation. The results showed that of the twenty uploads examined, there were three uploads that included informative preaching messages, fourteen uploads that were persuasive, and three uploads which were coercive. The advantage of presenting da'wah messages on this Instagram account is that it conveys messages in short and easily understood language. And the shortcomings, namely an incomplete and concise explanation. These strengths and weaknesses also have an impact on the reader's understanding.

scholarly journals KESESUAIAN AKAD MURABAHAH DENGAN PEMBIAYAAN KEPEMILIKAN RUMAH BANK JATIM UNIT USAHA SYARIAH

2020 ◽  
Vol 6 (6) ◽  
pp. 1259
Author(s):  
Riza Arsita Sari ◽  
Irham Zaki
Keyword(s):  
Data Collection ◽  
Public Housing ◽  
Home Ownership ◽  
Qualitative Approach ◽  
Business Unit ◽  
Research Objects ◽  
Conducting Research ◽  
Descriptive Qualitative

The research objectives were to find out the suitability of the murabahah contract on home ownership financing of Bank Jatim sharia business unit. The research objects were the employees of Bank Jatim Sharia who were competent in the field of financing analyst for Griya iB Barokah KPR (public housing loan). This research used descriptive qualitative approach. The data collection was conducted by interviewing five employees of Bank Jatim sharia business unit. The results of this study was, there were four points that were used as references for conducting research, namely prices, guarantees, fines, bad financing of KPR products which in practice were in accordance with DSN-MUI fatwas. Additionally, some did not.Keywords: murabahah contract, sharia KPR, DSN-MUI fatwas, Bank Jatim sharia business unit

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