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PERCEPTION OF THE GOVERNMENT OFFICERS ON THE ADOPTION OF CASH TOWARDS ACCRUAL ACCOUNTING IN INDONESIA (CASE STUDY IN PADANG CITY).

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(1)

PERCEPT1ON OF TI IE GOVERNMENT OFFICERS ON TIIE ADO?TION OF CASH TOWARDS ACCRUAL ACCOLN'I]NG IN INDONESL{

(CASE STI'DY IN PADANC CIT\1

SuhDitred

h prrrirl furrnn.nt

of r[c

r.quinmerr for

Und.rgmdui.

d.sr€c iD

eorodiB

MERRY N4{RDA

JULITA

Acsuntiq

tep..tm€nb

Studcrt of Sl

PrcEnb

FAKT'T-TAS EKONOMI UNIVI]RSITAS ANDAT,AS

(2)

ABSTR-ACT

'n'.

aihs of this

'ts@h

@ to elicn rhe

vi*

of

sov€lmrl

ofii4

Etded

lo lhe

cuMt

govmnentd

.@uting

od

th.n Eslonse Es&dins tn€ adoption

of

ftU a@nd

@uting

jn lodonesi.

fte

desiE ro nove to tuli

a@ol

a@Biing

etually

nd

ben

@nsideEd seriously-

lt

is pmvm by th€ enslene of Pdahlfu

Pddinl'n

242005,

tru

17 2003.

od

Pmmdagd

59l 2007 lhal suppon th€

Elofrs

in

lrdon6i{t

pubtic smlor mouo!'ng, This

lMh

us

quesriomsiE

s

d

insEunent

lo

obt

in

irlomarion

fron

leal

gove'mdr

otre6

Bio

have EspoNibility

to

execnte

@unting

rcriviry

ed

get

involv€

in

prelaine

govemqtt

fMdd

Epon

relad

ro

rheir pmepdon

to*lds

tn€

eIMr

Covmd€ntal

&@utins

ed

lhe adopnon of nrI €ccd.l

@d.tihg

in Indon6ia.

Tn. Esults indi€te tna th€ switch

b

ftll

'lmd

amuring

n*ds ro b€ done in

Indorsia to supporr the imtovement of trtrspaency and mourabitiry. But, th@

e

sde

l€cnnical pDblems that nusl be @sideEd duing $e inpl@enrarjo.

of

tull

@flal

ac@untine in Indonesi!.

Xerwd

l"doresia,

?tbli

tectq

oobtinE

rclom, c@metual

.tu,,ti,a

(3)

Duine

thc

lst

dccadc the public

setor

hs

been

afleled by

the

intJoducrion

olsignific

r rcfoms in the public sector accountine.

llese

€fofts

de .eeded to ennsce public

sclor

cfficiency- whicb land

tnom

6

lhe nain

poim olNPM (New Public Muasenent) conepl. in ordcr to avoid &e scucity

of

EsuEes in public seclor

(vjn.& ed

N6i.2008)

Si.ce the

den

d foi Dublic

srviccs is ioldjably AMter thm the resolms.

one

ol

the public seclor

Eloms

thn

hd

beone

ontrovesial

in

irs

inplcmenarion

is

lbe adoption

of

acctu

l

accourinA as

bais in

pEprinp

fin&cial sllrencnrs

Aclully.

the 6e of thc cah

d

accruat bdis dt &countins

$s

seen as a ercar divide berween the public Md privatc scror virh the Dublic

sstor pEclicing caih ac@untina.

ad

thc privaie ectoi dsing

uruat

nethods In

tbe privale salor.

it h

assmcd rhat th€r€ is a srons

u$

nc€d for

dechion-rclerdt

inlomation whicn rovides a p€rialic

nesm

oae

enlity.s finmcial

perlomdce

(pofit

dd

loss ecounl)

ad

nnbcial positi.n

(ialscc

sheer)

dd

tlk

cd

only be etisfied by lbe use

ofaeuls

a.coblins (Salch md pendlcbu4r.

Althoush nosr aovermcnr seryices

m

nol evalMled in tems

ot.!rctls

e@ed or losscs incuned

ad

rbeE h no equivalcnt to tbe pnvare s4ioas

.ed

for

inlolmtion lor invcstmenl decisio. purroses. the encomsm€hr lo aljopt acctual

(4)

a

et

of standdds for Dublic sector

imci.i

reportins on thc

e@unti4 dnl

h6

beei dev€lopcd by IFAC

(l

emrionrl

Fedemtion of

Amomldls)

wjth the suppon

oi

IMF. the World

Be!.

rhe Asi Dcvelopdent Bants

ad

olh€ls.

tus

inplemenlalion of accru.t accountins in

eovement

is

expe.ted

cd

piolide

more

ammte

ne4uEnent

md

comunicatior of

tu

cial posnion

ud

pedorm

ce

&d

imprcye accomtability

dd

tnnspmncy

(?,llor

1997:

Rye.

1993;

ed

!ff

der tloet,2005). Il also cm

b€

usd

d

a

l@l lo rrcnole

incHsd

ciiciency md cfectiveness

of

pubtic

adninisrraton

od

eE4tive

noascnmt

ol borh asets

dd

re$urces. which in

M

contribure to improvcd rErfomece.

In

fact. whicnev€r baiis is

6ed

for

prpajns

the

fimcilt uouts

of

Aovements

ad

local eovetuenls. there

is

littte cvidence rhat these hishty

agsresated accoMting stalem€nts

m

elully

u*d

by

sy

of

$e

Dorential

€rlcmal

usr

coups lor

domlabiliry

dd

perfomece evalualion purloFs, or

even lor my purpos. Jones (1992: 262) stales. sonewhat tEnchdtly. 1nd .the

publimlion ol

fuucial

stalmenr is not in lhe pubrjc inleEsl6ecaw thc pubtic

hN

no i.teEst'.

'n1is lheme

is

dcvelop€d tunher

in

ihe

co.text

ot

t@at

gov€mnoni acmuntine by Jones md Pehdtebury (2000). wno dsue rnal tne only

pupose of

lcal

authoity

aeouls

is lo povide

e

imrticit

dsufue

to encmal

e6

that pmDer

acoulins

is in place This does not med lhar the publishcd

tndlial

accobls

ol

Eolmnenis

de

nol requiEd. t1]en pubticarion

n

o

essnrial part

ol

@outabilny

b€qse

lbey provide

a

audired n@.d of tne
(5)

CHAPTER

V

CONCLUSION

This Es@(h

h

@nducled ro equire th€ p€rceprion

of l6al

govemmenj

offie6

towrds the ldoption of full

a{rud

mountins in indonsia &d their views

towaids

de

existina sovemnental uounring

ed

Eportins pBctics. This is m

exploElive

Esach

that uses primary dala

dd

econdary data sherebt drb were

oblaine! rhrough the disrriburion

olquenionnoie

d by obse ing titeBlure such

s

books. nagdjnes. Mnonic jounah, nsspopeu, md dicles fron websites

Thh €seNh esulls rhal the majonty of l@al sovem€nt omce6 in Poddg

city (about 84,1% of r€sponddo pierercd

lo

ue mtual

accounlins 6ther thm

conlinuing

to

use

cdh

brs€d aftounting for

eording

govemme naecrion,

Ahhoueh in lndonesia thc usc of bodifie,l c$h

eou.lins

h6 ben a6!e to met th€ mainobjecivesorfin cial Eport.

Most of lhen

aaE

dlat lhe adoplion of aorud acounlins

vitni.

Indon6io

govenment

ce

providc

i.fomdion

that cm give

sy

positive ontnbution to the qu,lity

of

deision. Bur baed on the exp€dences

of

other counEies rhat hav.

employed a@rual accountin& respondenh

ale

reatize that th€re

&e

&chnicat problens during

$e

inplemc.tation

ol

full acctual

uoubring

in rndonesia like

problens in

identitiq

all nx€d ssels ownol by govehhen

units

d

tie

Iack or
(6)

REFf,Rf,NCES

Anonymous. 2007. 'lnd.nesi: : Developne.r ln tublic Seror

co\em{ce"

)pEC

Econ

d!

lali.t

t

po

.

Anncsi-Pessi.4 Eugenio md llema Steccolinl. 2007. ,,EfGcLs Ot ludecldy And

Accrual

Accounting coexktencc

:

Elidence

Foh ltrti

Local

cowmhents Fim.ial,l.countahilit

Anrl Munasehent, 23(2).

Analoui, Fa&ad. E$entials OfPublic

S{t

r Refom i A Case Study Ot Coatr...

vailable ar SSRN:

hiprf:!r

r,,!!r ab$mcr=1282009.

Bon!.s, Cikri.a

A

R

2009. "ABumcnr For lntrcducing Accrual Baed Accounring

ln

The Public

Scciol.

MPM

taper

No

78j3t.

AwiJabJe Oniine

al

l

l!t!i

irrluhrfimr.f.h.i

J.'

$Llll

BPK

Rl.2009.

kponn H$il

Pemeriksad Arls

tKp

Kora pldmg Unruk Ta,\un

Anlaam2003

Source : htp://www.bpk.ao.id/doc/hapsenv

Broadbenl. Jme

dd

James cuthric. I992..Chmges In pubtic seci., Accounliig j A Review Of Rcccnt ,\lteharive Accounring Rcsemh.,. ,,1..rr,rr,g

,lrdtirg

,1nd

A..o

ntability

Jat

al.yo1.5No.2.

Ctulin, Tyrone M.. 2001. .Accrud Aeounlina ,^nd Finlncial Reponin8 ln pubtic

s{ror

: Relrming The Debatc,. Ausllalia : Macqueie GBduare schmt

ol

Cariin, Tyrone M..2005. Debrring The lmpacr

Of

Accnral Accouniing And

Reponing ln The Pubtic

Sern'.

t;i

.nciot

A@udohjtj,

nnd ManaAenent,

2l(3).

Cmegie, Carry D.

dd

Rrid

P. W..2003. .How Welt Des Accruat Acc.unrino Fir lhe

Pu.l. \e.rcr.

.

4,v.,rrr

/,Lr

laJ pLhh. Adn,4.natiaa

Chmpoux,

Mirk.

2006. ..Accruat Accounring ln

Nes

Zc.lhd

And A6tEtia-,.

Ha

ad Ltu Sthool Fe.Jetul Brtjqet

p.tiq ,tehim.

Cohen,

Ssdn

e! al.. 2007. .Assessing

h

As

KeJ Success Factor For Accruat

Acouming lmplcndlalion

tn

Creel

Municipalirjes,..,q,z,.jdl

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