Amirya, Mirna (2011) Pengembangan Sistem Anggaran dan Akuntansi Badan Layanan Umum Universitas Brawijaya. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini mencoba memahami pengembangan sistem anggaran dan akuntansi BLU UB dari sisi perubahan organisasinya ( organizational change ) dengan menggunakan perspektif teori institusional. Sistem anggaran dan akuntansi dalam penelitian ini mencakup perubahan dari traditional budgeting menjadi performance based budgeting dan dari cash basis (modified accrual basis) menjadi accrual basis . Tujuan dari penelitian ini adalah untuk: (1) menemukan makna pengembangan sistem anggaran dan akuntansi BLU UB yang dilakukan saat ini dan (2) memahami implikasi sistem anggaran dan akuntansi BLU UB terhadap perubahan organisasi. Penelitian ini dilakukan dalam kerangka fenomenologi yang merupakan salah satu cabang penelitian interpretative paradigm . Analisis dan interpretasi dari pengembangan sistem anggaran dan akuntansi dilakukan melalui New Institutionalism ory . Hasil penelitian menunjukkan bahwa: pertama, pada awalnya aktor-aktor memaknai penerapan sistem anggaran dan akuntansi BLU UB adalah untuk memenuhi kebutuhan legitimasi karena adanya desakan tuntutan PP No. 23 Tahun 2005, PMK No. 76/PMK.05/2008, dan PMK No. 44/PMK.05/2009. Selanjutnya, penerapan ini akan berdampak pada pencapaian kinerja UB agar lebih efisien, efektif, produktif, transparan, dan akuntabel. Kedua, pengembangan sistem anggaran dan akuntansi BLU UB mampu mendorong perubahan organisasi, meliputi perubahan nilai-nilai manajemen, SDM, prosedural, teknologikal, dan struktur organisasinya. Hasil ini diperoleh dari analisis dan interpretasi melalui New Institutionalism ory , di mana fenomena yang ada menggambarkan terjadinya gejala institutional isomorphism. Dalam penelitian ini coercive isomorphism merupakan tipe isomorphism utama yang terjadi karena adanya desakan dan aturan-aturan hukum yang mengikat dan diberlakukan oleh Pemerintah Pusat. Mimetic isomorphism diwakili dengan penyusunan RBA, penerapan penatausahaan, dan pelaporan tingkat universitas-fakultas sebagai peniruan hasil belajar dari Undip Semarang yang telah melaksanakan PK BLU terlebih dahulu. Tipe normative juga memiliki peran nyata melalui kerja sama antara tim pendamping implementasi PPK BLU, Kasubbag Akuntansi, dan PPAB, di mana dalam perkembangannya membentuk gejala allomorphism. Sampai saat ini UB masih menunjukkan gejala allomorphism.
English Abstract
This research attempts to understand development of budget and accounting system of public service board UB from organizational change (organizational change) by using perspective of institutional ory. Budget and accounting systems under study include change from traditional budgeting to performance-based budgeting and cash basis (modified accrual basis) to accrual basis. purpose of this study were to: (1) finding meaning on development of budget and accounting system of public service board UB done today and (2) understand implications of budget and accounting system development of public service board UB towards organizational change. This research was conducted within framework of phenomenology, which is one branch of interpretative research paradigm. Analysis and interpretation of budget and accounting system development is done through New Institutionalism ory. results of this study indicate that: first, at first actors interpret application of budget and accounting system of public service board UB is to meet demands of legitimacy because of insistence of PP No. 23/2005, PMK No. 76/PMK.05/2008, and PMK No. 44/PMK.05/2009. Fur rmore, this application will impact on performance of UB for more efficient, effective, productive, transparent and accountable. Second, budget and accounting system development of public service board UB could encourage organizational changes, including changes in values of management, human resources, procedural, technological, and organizational structure. se results obtained from analysis and interpretation through New Institutionalism ory, which describes phenomenon that re are symptoms of institutional isomorphism. In this research, coercive isomorphism is isomorphism type of primary that occurs because of pressure and legal rules are binding and enforced by Central Government. Mimetic isomorphism is represented by preparation of RBA, application administration, and reporting of university-faculty level as imitation learning results from Diponegoro University Semarang, which has been carrying out of public service board first. Normative type also has a real role through cooperation among team co-implementation of public service board, Head of Subdivision of Accounting, and PPAB, where in its development form allomorphism symptoms. Until now, UB still showing symptoms of allomorphism.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/658.154 011/AMI/p/041103899 |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.1 Organization and financial management |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Endro Setyobudi |
| Date Deposited: | 19 Oct 2011 15:34 |
| Last Modified: | 19 Oct 2011 15:34 |
| URI: | http://repository.ub.ac.id/id/eprint/159380 |
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