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ASP_WEEK 6.pptx
1. Standar Akuntansi Pemerintahan dan
Pelaporan Keuangan Pemerintah
Maria Elerina Douk Tunti (21/484572/NEK/25365)
Raden Roro Widya N.S (21/486317/PEK/27813)
Siti Syifa Irfana (21/475924/PEK/27080)
3. Pembahasan Tambahan:
Review Artikel
LINK DOCUMENT
JURNAL
PENULIS
JUDUL
https://doi.org/10.3
6941/ajis-2020-
0026
Academic
Journal of
Interdisciplinary
Studies
Bambang Jatmiko,
Dadang Irawan,
Zaky Machmuddah,
Titi Laras
“Factors
Affecting
Regional
Government
Financial
Statements:
Evidence from
Indonesia”
Vol. 9, No. 2
March ,2020
Universitas Muhammadiyah
Yogyakarta
Universitas Dian
Nuswantoro
Universitas Janabadra
4. Tujuan penelitian ini adalah untuk menguji dan membuktikan
secara empiris pengaruh kapasitas sumber daya manusia,
penerapan standar akuntansi pemerintahan, penggunaan
teknologi informasi, sistem pengendalian intern, dan
pengawasan keuangan terhadap kualitas informasi laporan
keuangan pemerintah daerah
TUJUAN PENELITIAN
Standar Akuntansi Pemerintahan (SAP) berbasis akrual
sebagaimana diatur dalam PP Nomor 71 Tahun 2010, menjadi
acuan yang harus diikuti dalam penyusunan Laporan Keuangan
Daerah. Namun demikian, masih banyak faktor lain yang
mempengaruhi di antaranya selain Penerapan Standar itu
sendiri; adanya Kemampuan Sumber Daya Manusia dan
dukungan Sistem Akuntansi yang ada.
MOTIVASI PENELITIAN
5. URGENSI PENELITIAN
01
02
Di tahun 2017 berdasarkan data dari 532 LKPD,
BPK mengungkapkan bahwa masih terdapat
kendala dalam penerapan sistem tersebut pada
masing-masing Pemerintah Daerah.
Data tersebut menunjukkan hasil yang baik
untuk opini WTP dan telah mencapai target
kinerja keuangan daerah di bidang penguatan
pemerintah daerah > RPJMN 2015-2019.
Faktor-faktor yang menjadi kendala adalah
pemahaman tentang sistem akuntansi itu sendiri,
sistem pengendalian intern (SPI) di pemerintah
daerah.
Kondisi tersebut mengakibatkan hilangnya
potensi pendapatan, kelemahan struktur
pengendalian intern, unit pengawasan intern
belum optimal, dan SOP belum berjalan optimal.
Data Opini LKPD Tahun 2016:
WTP: 378 (70%)
WDP: 141 (26%)
TMP: 23 (4%)
Masih adanya opini WDP dan bahkan TMP bagi
suatu pemerintah daerah masih merupakan
penguatan kinerja keuangan yang belum merata
di seluruh pemerintah daerah di Indonesia.
Yaitu lemahnya sistem pengendalian akuntansi
dan pelaporan, dan lemahnya sistem
pengendalian atas pelaksanaan pendapatan dan
anggaran belanja.
6. Kabupaten Brebes yang menjadi objek penelitian mendapatkan
opini Wajar Dengan Pengecualian (WDP) atas IHPS I dan II; inilah
yang menjadi dasar bagi peneliti dalam meneliti daerah tersebut.
Selain itu juga belum ada penelitian yang dilakukan terkait analisis
faktor-faktor yang mempengaruhi kualitas informasi pada laporan
keuangan pemerintah daerah di Kabupaten Brebes.
NOVELTY PENELITIAN
7. Teori Stewardship
Arti Stewardship Theory dalam penelitian ini adalah steward
dalam hal ini adalah para pengelola anggaran di pemerintah
daerah diharapkan dapat bekerja dengan sebaik-baiknya
untuk kepentingan prinsipal yaitu masyarakat dan
instansinya.
TEORI
9. HIPOTESIS
H1: Human Resources
Capacity has a positive
effect on the Quality of
Information on Regional
Government Financial
Statements
H2: The adoption of
Government Accounting
Standards has a positive
effect on the quality of
Regional Government
Financial Statement
Information
H3: The use of
information technology
has a positive effect on
the quality of information
on the local government
financial statements
H4: The Government's
Internal Control System
has a positive effect on
the Quality of Information
on Regional Government
Financial Statements
H5: Local Government
Financial Supervision has
a positive effect on the
Quality of Information on
Regional Government
Financial Statements
10. TEMUAN
Kapasitas Sumber Daya Manusia
Hasil penelitian menunjukkan peran sumber daya manusia
akan meningkatkan kualitas informasi pada laporan keuangan
pemerintah daerah di kabupaten Brebes.
Temuan ini diperkuat dengan jawaban responden terhadap
poin-poin pernyataan tentang pengetahuan dalam praktik.
Sistem Pengendalian Intern Pemerintah
hasil penelitian menunjukkan bahwa sistem pengendalian
intern pada pemerintah kabupaten Brebes sudah memadai
dan mampu diterapkan untuk meningkatkan kualitas informasi
laporan keuangan pemerintah daerah.
Penerapan SAP
Hasil menunjukkan bahwa penerapan SAP yang dilakukan
oleh Pemerintah Kab. Brebes belum sepenuhnya optimal dan
tidak merata disetiap SKPD. Hal ini terbukti dari hasil jawaban
responden terhadap pemahaman dan penerapan SAP masih
kurang.
11. TEMUAN
Pemanfaatan Teknologi Informasi
Teknologi informasi belum dimanfaatkan secara optimal baik
dari segi jaringan maupun perangkat lunak dan belum
sepenuhnya memadainya pengelolaan teknologi informasi di
lingkup dinas di Kabupaten Brebes serta belum komprehensif
dan bahkan tidak terdistribusi di setiap SKPD.
Pengawasan Keuangan
Pengawasan keuangan yang dilakukan di lingkup Pemerintah
Kabupaten Brebes belum berjalan secara optimal, efektif, dan
efisien.
Namun pengawasan keuangan pemerintah daerah yang telah
dilakukan pun belum mampu meningkatkan kualitas laporan
keuangan informasi keuangan pemerintah kabupaten Brebes.
12. Kapasitas sumber daya manusia dan sistem
pengendalian intern pemerintah berpengaruh
positif terhadap kualitas informasi laporan
keuangan pemerintah daerah. Namun, penerapan
standar akuntansi pemerintah, penggunaan
teknologi informasi, dan pengawasan keuangan
pemerintah daerah tidak mempengaruhi kualitas
informasi pada laporan keuangan pemerintah
daerah.
Dampak dari penelitian ini, pemerintah daerah menjadi
lebih patuh dan mengerti apa yang harus ada dan
dibuat dalam penyusunan pelaporan keuangan.
Pengaturan pelaporan keuangan yang tepat akan
berdampak pada pendapatan asli daerah dan potensi
peningkatan pendapatan, serta efektivitas dan efisiensi
anggaran dapat dioptimalkan. Lebih lanjut, hal itu akan
berdampak pada perkembangan ekonomi masyarakat.
CONCLUSION
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