MANFAAT AKUNTANSI BASIS AKRUAL: STUDI KASUS PADA ENTITAS PEMERINTAHAN PROVINSI DAERAH ISTIMEWA YOGYAKARTA, INDONESIA
DOI:
https://doi.org/10.12928/j.reksa.v6i1.2555Keywords:
Manfaat Akuntansi Akrual, Penilaian Kinerja, Pelayanan Publik, Kebutuhan Arus Kas, Alokasi Sumber Daya, Kewajiban AkuntabilitasAbstract
Pelaporan berbasis akrual bermanfaat dalam mengevaluasi kinerja pemerintah terkait biaya jasa layanan, efisiensi, dan pencapaian tujuan. Dengan pelaporan berbasis akrual, posisi keuangan pemerintah daerah dan perubahannya serta bagaimana pemerintah daerah mendanai kegiatannya dapat diidentifikasi dan diukur secara tepat. Penelitian ini bertujuan untuk mengeksplorasi manfaat akuntansi akrual. Terdapat lima indikator yang digunakan untuk menilai tingkat manfaat yaitu penilaian kinerja, pelayanan publik, kebutuhan arus kas, alokasi sumber daya, dan kewajiban akuntabilitas. Masih sedikit literatur yang menjelaskan tentang manfaat informasi akrual di Pemerintah Indonesia. Hal itu dikarenakan kewajiban pelaksanaan akuntansi akrual baru berlaku untuk periode pelaporan 2015. Oleh karena itu penelitian ini bertujuan mengeksplorasi manfaat akuntansi akrual pada internal pemerintah. Selain itu, tujuan penelitian ini juga untuk mengetahui manfaat akun-akun akrual terhadap kinerja pemerintah. Responden yang digunakan pada penelitian ini sejumlah 80 orang yaitu sekretaris dan kepala sub bagian keuangan yang ada pada 40 SKPD/OPD pada Pemerintah Daerah Daerah Istimewa Yogyakarta. Penelitian dilakukan dengan memberikan kuesioner yang berisi pertanyaan dengan jawaban skala likert 1-5 atau pada kategori paling rendah sangat tidak bermanfaat dan pada kategori paling tinggi sangat bermanfaat. Penelitian ini menggunakan analisis statistik deskriptif. Hasil penelitian menunjukkan bahwa akuntansi akrual bermanfaat berdasarkan penilaian terhadap lima indikator yang terdapat pada penelitian ini.References
Andriani, Y., Kober, R., & Ng, J. (2010). Decision Usefulness of Cash and Accrual Information: Public Sector Managers Perceptions. https://doi.org/10.1111/j.1835- 2561.2010.00087.
Badan Pemeriksa Keuangan Republik Indonesia. 2016. Laporan Hasil Pemeriksaan BPK RI atas Laporan Keuangan Pemerintah Provinsi Daerah Istimewa Yogyakarta Tahun Anggaran 2016.
Barrett, P. 1993. Managing in an Accrual Accounting Environment. RIPA Public Sector Conference (February, Canberra).
Barrett, P. 2004. Financial Management in the Public Sector–How Accrual Accounting and Budgeting Enhances Governance and Accountability. Speech presented at The Challenge of Change: Driving Governance and Accountability. CPA Forum (Singapore, August, Australian National Audit Office).
BPK RI. 2012. Ikhtisar Hasil Pemeriksaan Semester I Tahun 2012. BPK RI. 2013. Ikhtisar Hasil Pemeriksaan Semester I Tahun 2013.
Bpkp.go.id. 2016. Hasil Akuntabilitas Kinerja Instansi Pemerintah. http://www.bpkp.go.id/diy/konten/1858/LAKIP-PEMERINTAH-DAERAH.bpkp
Carlin, T.M. 2005. Debating the Impact of Accrual Accounting and Reporting in the Public Sector. Financial Accountability and Management. pp. 309-336.
Cnnindonesia.com. 2015. Setelah 12 Tahun, Pemerintah Mulai Terapkan Pencatatan Akrual. https://www.cnnindonesia.com/ekonomi/20150304115623-78-36596/setelah-12-tahun- pemerintah-mulai-terapkan-pencatatan-akrual
Ekonomi.kompas.com. 2010. Peluang Korupsi Kian Dipersempit. https://ekonomi.kompas.com/read/2010/08/06/08503793/Peluang.Korupsi.Kian.Dipersempi t
Evans, M. 1995. A Change for the Better?. Accountancy. Vol. 115 (February). pp. 92–94.
Gillibrand, A. and B. Hilton 1998. Resource Accounting and Budgeting: Principles, Concepts and Practice – the MOD Case. Public Money & Management. Vol. 18. No. 2. pp. 21–28.
Godfrey, Jayne M., Allan Hodgson, Ann Tarca, Jane Hamilton, dan Scott Holmes. 2010.
Accounting Theory, 7th Edition. John Wiley & Sons Australia, Ltd, Milton Old 4064.
Guthrie, J. 1993. Australian Public Sector Accounting: Transformations and Managerialism.
Accounting Research Journal. Vol. 6. No. 2. pp. 15–25.
Halim, Abdul dan Kusufi, Muhammad Syam. 2014. Akuntansi Sektor Publik edisi 2. Jakarta: Salemba Empat.
Hartono, J. 2004. Metodologi Penelitian Bisnis: Salah Kaprah dan Pengalaman-pengalaman.
Yogyakarta: BPFE.
Heald, D. and A. Dowdall 1999. Capital Charging as a VFM Tool in Public Services. Financial Accountability & Management. Vol. 15. No. 3&4. pp. 229–45.
Hoek, M.P. van der. 2005. From Cash to Accrual Budgeting and Accounting in the Public Sector: The Dutch Experience. Public Budgeting and Finance (Spring). pp. 32–45.
IFAC 2015. IAS 1. Presentation of Financial Statements, didownload dari http://eifrs.ifrs.org/eifrs/bnstandards/en/2015/ias01.pdf
International Public Sector Accounting Standards Board. 2011. Transition to the Accrual Basis of Accounting:Guidance for Public Sector Entities- Third Edition. International Federation of Accountants. New York. (diakses dari www.ifac.org)
Jones, S. and N. Puglisi 1997. The Relevance of AAS 29 to the Australian Public Sector: A Case for Doubt?. Abacus. Vol. 33. No. 1. pp. 115–32.
Kober, R., Lee, J., & Ng, J. 2010. Mind your accruals: perceived usefulness of financial information in the australian public sector under different accounting systems. Financial Accountability & Management. Vol 26. No. 3. pp. 267-297.
Laporan Keterangan Pertanggungjawaban, 2016. Pemerintah Daerah Daerah Istimewa Yogyakarta.
Laporan Kinerja Instansi Pemerintah, 2017. Dinas Pertanahan dan Tata Ruang. Pemerintah Daerah Daerah Istimewa Yogyakarta.
Laporan Kinerja Pemerintah, 2016. Dinas Kesehatan. Pemerintah Daerah Daerah Istimewa Yogyakarta.
Ma, R. and R. Matthews 1992. What’s Wrong with ED 55. Financial Forum (ASCPA, Melbourne, November). p. 5.
McCrae, M. and M. Aiken 1994. AAS 29 and Public Sector Reporting: Unresolved Issues.
Australian Accounting Review. Vol. 4. No. 2. pp. 65–72.
Mellett, H. 1997. The Role of Resource Accounting in the U.K Government’s Quest for Better Accounting. Accounting and Business Research. Vol. 27. No. 2. pp. 157–68.
Mellor, T. 1996. Why Governments Should Produce Balance Sheets. Australian Journal of Public Administration. Vol. 13. pp. 231–54.
Mir, Monir. Harun, Harun. Sutiyono Wahyu. 2018. Evaluating the Implementation of a Mandatory Dual Reporting System: The Case of Indonesian Local Government. Australian Accounting Review.
OECD Journal on Bugeting Vol. 3. No.1 Tahun 2003.
Pallot, J. 2001. A Decade in Review: New Zealand’s Experience with Resource Accounting and Budgeting. Financial Accountability & Management. Vol. 17. No. 4. pp. 383–400.
Peraturan Menteri Dalam Negeri Nomor 64 Tahun 2013 Tentang Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual pada Pemerintah Daerah.
Peraturan Pemerintah No. 71 Tahun 2010 Tentang Standar Akuntansi Pemerintahan.
Rowles, T. 1991. Infrastructure and Heritage Asset Accounting. Australian Accountant (July). pp. 69–73.
Ryan, C. 1998. The Introduction of Accrual Reporting Policy in the Australian Public Sector: An Agenda Setting Explanation. Accounting, Auditing & Accountability Journal. Vol. 11. No. 5. pp. 518–39.
Simanjuntak, Binsar. 2010. Penerapan Akuntansi Berbasis Akrual di Sektor Pemerintahan di Indonesia. Disampaikan pada Kongres XI Ikatan Akuntan Indonesia. Jakarta.
Sugiyono. 2014. Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif Dan R&D. Bandung: Alfabeta.
Talbot, C. 1998. Output and Performance: Time to Open Up the Debate. Public Money & Management. Vol. 18. No. 2. pp. 4–5.
Undang-Undang Republik Indonesia Nomor 23 Tahun 2014. Tentang Pemerintahan Daerah. Walker, R. 1988. Accrual Accounting. Report of the Proceedings of the Accrual Accounting
Seminar, NSW PAC Report 38 (Government Printer, Sydney).
Watts and Zimmerman, 1990. Positive Accounting Theory: A Ten Year Perspective. The Accounting Review. Vol. 65. Pp. 131-156.
Badan Pemeriksa Keuangan Republik Indonesia. 2016. Laporan Hasil Pemeriksaan BPK RI atas Laporan Keuangan Pemerintah Provinsi Daerah Istimewa Yogyakarta Tahun Anggaran 2016.
Barrett, P. 1993. Managing in an Accrual Accounting Environment. RIPA Public Sector Conference (February, Canberra).
Barrett, P. 2004. Financial Management in the Public Sector–How Accrual Accounting and Budgeting Enhances Governance and Accountability. Speech presented at The Challenge of Change: Driving Governance and Accountability. CPA Forum (Singapore, August, Australian National Audit Office).
BPK RI. 2012. Ikhtisar Hasil Pemeriksaan Semester I Tahun 2012. BPK RI. 2013. Ikhtisar Hasil Pemeriksaan Semester I Tahun 2013.
Bpkp.go.id. 2016. Hasil Akuntabilitas Kinerja Instansi Pemerintah. http://www.bpkp.go.id/diy/konten/1858/LAKIP-PEMERINTAH-DAERAH.bpkp
Carlin, T.M. 2005. Debating the Impact of Accrual Accounting and Reporting in the Public Sector. Financial Accountability and Management. pp. 309-336.
Cnnindonesia.com. 2015. Setelah 12 Tahun, Pemerintah Mulai Terapkan Pencatatan Akrual. https://www.cnnindonesia.com/ekonomi/20150304115623-78-36596/setelah-12-tahun- pemerintah-mulai-terapkan-pencatatan-akrual
Ekonomi.kompas.com. 2010. Peluang Korupsi Kian Dipersempit. https://ekonomi.kompas.com/read/2010/08/06/08503793/Peluang.Korupsi.Kian.Dipersempi t
Evans, M. 1995. A Change for the Better?. Accountancy. Vol. 115 (February). pp. 92–94.
Gillibrand, A. and B. Hilton 1998. Resource Accounting and Budgeting: Principles, Concepts and Practice – the MOD Case. Public Money & Management. Vol. 18. No. 2. pp. 21–28.
Godfrey, Jayne M., Allan Hodgson, Ann Tarca, Jane Hamilton, dan Scott Holmes. 2010.
Accounting Theory, 7th Edition. John Wiley & Sons Australia, Ltd, Milton Old 4064.
Guthrie, J. 1993. Australian Public Sector Accounting: Transformations and Managerialism.
Accounting Research Journal. Vol. 6. No. 2. pp. 15–25.
Halim, Abdul dan Kusufi, Muhammad Syam. 2014. Akuntansi Sektor Publik edisi 2. Jakarta: Salemba Empat.
Hartono, J. 2004. Metodologi Penelitian Bisnis: Salah Kaprah dan Pengalaman-pengalaman.
Yogyakarta: BPFE.
Heald, D. and A. Dowdall 1999. Capital Charging as a VFM Tool in Public Services. Financial Accountability & Management. Vol. 15. No. 3&4. pp. 229–45.
Hoek, M.P. van der. 2005. From Cash to Accrual Budgeting and Accounting in the Public Sector: The Dutch Experience. Public Budgeting and Finance (Spring). pp. 32–45.
IFAC 2015. IAS 1. Presentation of Financial Statements, didownload dari http://eifrs.ifrs.org/eifrs/bnstandards/en/2015/ias01.pdf
International Public Sector Accounting Standards Board. 2011. Transition to the Accrual Basis of Accounting:Guidance for Public Sector Entities- Third Edition. International Federation of Accountants. New York. (diakses dari www.ifac.org)
Jones, S. and N. Puglisi 1997. The Relevance of AAS 29 to the Australian Public Sector: A Case for Doubt?. Abacus. Vol. 33. No. 1. pp. 115–32.
Kober, R., Lee, J., & Ng, J. 2010. Mind your accruals: perceived usefulness of financial information in the australian public sector under different accounting systems. Financial Accountability & Management. Vol 26. No. 3. pp. 267-297.
Laporan Keterangan Pertanggungjawaban, 2016. Pemerintah Daerah Daerah Istimewa Yogyakarta.
Laporan Kinerja Instansi Pemerintah, 2017. Dinas Pertanahan dan Tata Ruang. Pemerintah Daerah Daerah Istimewa Yogyakarta.
Laporan Kinerja Pemerintah, 2016. Dinas Kesehatan. Pemerintah Daerah Daerah Istimewa Yogyakarta.
Ma, R. and R. Matthews 1992. What’s Wrong with ED 55. Financial Forum (ASCPA, Melbourne, November). p. 5.
McCrae, M. and M. Aiken 1994. AAS 29 and Public Sector Reporting: Unresolved Issues.
Australian Accounting Review. Vol. 4. No. 2. pp. 65–72.
Mellett, H. 1997. The Role of Resource Accounting in the U.K Government’s Quest for Better Accounting. Accounting and Business Research. Vol. 27. No. 2. pp. 157–68.
Mellor, T. 1996. Why Governments Should Produce Balance Sheets. Australian Journal of Public Administration. Vol. 13. pp. 231–54.
Mir, Monir. Harun, Harun. Sutiyono Wahyu. 2018. Evaluating the Implementation of a Mandatory Dual Reporting System: The Case of Indonesian Local Government. Australian Accounting Review.
OECD Journal on Bugeting Vol. 3. No.1 Tahun 2003.
Pallot, J. 2001. A Decade in Review: New Zealand’s Experience with Resource Accounting and Budgeting. Financial Accountability & Management. Vol. 17. No. 4. pp. 383–400.
Peraturan Menteri Dalam Negeri Nomor 64 Tahun 2013 Tentang Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual pada Pemerintah Daerah.
Peraturan Pemerintah No. 71 Tahun 2010 Tentang Standar Akuntansi Pemerintahan.
Rowles, T. 1991. Infrastructure and Heritage Asset Accounting. Australian Accountant (July). pp. 69–73.
Ryan, C. 1998. The Introduction of Accrual Reporting Policy in the Australian Public Sector: An Agenda Setting Explanation. Accounting, Auditing & Accountability Journal. Vol. 11. No. 5. pp. 518–39.
Simanjuntak, Binsar. 2010. Penerapan Akuntansi Berbasis Akrual di Sektor Pemerintahan di Indonesia. Disampaikan pada Kongres XI Ikatan Akuntan Indonesia. Jakarta.
Sugiyono. 2014. Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif Dan R&D. Bandung: Alfabeta.
Talbot, C. 1998. Output and Performance: Time to Open Up the Debate. Public Money & Management. Vol. 18. No. 2. pp. 4–5.
Undang-Undang Republik Indonesia Nomor 23 Tahun 2014. Tentang Pemerintahan Daerah. Walker, R. 1988. Accrual Accounting. Report of the Proceedings of the Accrual Accounting
Seminar, NSW PAC Report 38 (Government Printer, Sydney).
Watts and Zimmerman, 1990. Positive Accounting Theory: A Ten Year Perspective. The Accounting Review. Vol. 65. Pp. 131-156.
Downloads
Published
2019-02-25
Issue
Section
Articles
License
Authors who publish with JURNAL REKSA agree to the following terms:
- Authors retain copyright and grant the JURNAL REKSA right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgment of the work's authorship and initial publication in JURNAL REKSA.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in JURNAL REKSA.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
