APAKAH STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL MEMBAWA BERKAH?

Lilik Purwanti

Abstract


Abstrak: Apakah Standar Akuntansi Pemerintahan Berbasis Akrual Membawa Berkah? Studi ini berusaha untuk memaknai implementasi Standar Akuntansi Pemerintahan (SAP) basis akrual dan menggali kendala yang dihadapi. Metode yang digunakan adalah deskriptif kualitatif pada aparatur pemerintah Kabupaten Blitar. Studi ini menemukan bahwa SAP dimaknai sebagai sebuah keterpaksaan. Meskipun demikian peneliti juga menemukan bahwa implementasi SAP juga merupakan suatu berkah bagi para informan. Pada sisi lainnya, beberapa akun masih belum sesuai dengan kebijakan akuntansi. Hal ini disebabkan oleh masalah penyusunan neraca awal, perlakuan akun, dan sumber daya manusia yang kurang memadai.                                                                                                                

                                                                                                                    

Abstract: Is Accrual-Based in Public Sector Accounting Standards a Blessing? This study seeks to interpret the implementation of Public Sector Accounting Standards (PSAS) based on accrual and explore the constraints faced. The method used is descriptive qualitative at government apparatus of Regency of Blitar. This study finds that PSAS is interpreted as a compulsion. Nevertheless, the researchers also found that the implementation of PSAS is also a blessing for the informants. On the other hand, some accounts still don’t comply with the accounting policies. This is due to the problem of preparing the initial balance sheet, account treatment, and inadequate human resources.


Keywords


akuntansi pemerintah; akrual; berkah

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DOI: http://dx.doi.org/10.18202/jamal.2018.04.9011

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