Pragmatisme Akuntansi Pemerintahan: Studi Fenomenologi Praktik Adopsi Cloud Accounting Pada Akuntansi Pemerintah Pusat Di Kppn Kediri

Hadi, Samsul (2017) Pragmatisme Akuntansi Pemerintahan: Studi Fenomenologi Praktik Adopsi Cloud Accounting Pada Akuntansi Pemerintah Pusat Di Kppn Kediri. Magister thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk mengetahuirealitas kesadaran user, pemaknaan fenomena, kendala dan memberikan solusi ataspraktik adopsicloud accountingsektor publik pemerintah pusat di KPPN Kediri. Penelitian ini merupakan penelitian kualitatif denganpendekatan fenomenologi transendental Sanders. Hasil penelitian menunjukkan kesadaran user sebagai cermin pragmatisme akuntansi muncul ketika validitas laporan keuangan diukur dari kesamaan data sebagai utilitas rekonsiliasi, yang mementingkan usaha mengejar kesamaan data semata. Adapun empat makna yang terungkap yakni Pertama, cloud accounting dimaknai sebagaikonsekuensi perkembangan teknologi. Kedua,rekonsiliasi laporan keuangan online dimaknai sebagai bentuk pertanggungjawaban keuangan negara, dimana kehadirannya diterima sebagai kewajiban sekaligus kebutuhan. Ketiga, kehadirannya dimaknai sebagai bentuk kepraktisan untuk mempermudah tugas akuntansi dan pelaporan keuangan pemerintah. Terakhir, kehadirannya dianggap sebagai tantangan dalam memahami nilai akuntansi yang sebenarnya. Adapunkendala yang dihadapi berupa kurangnya kesadaran pimpinan, lemahnya kompetensi pegawai dan kurangnya kestabilan sistem aplikasi pendukung. Atas kendala tersebut penulis mengajukan solusi berupa integrasi penilaian kinerja dengan penggunaan akun user cloud, validasi dan analisis clouddan pemisahan periode pelaporan keuangan dalam sistem cloud accounting.

English Abstract

This study aims to discover the reality of user awareness, meaning of phenomenon, constraints and provide solutions to the adoption of public sector cloud accounting practices in the central government KPPN Kediri. This study is a qualitative research with Sanders transcendental phenomenology approach. The results show that user awareness as a mirror of accounting pragmatism arises when the validity of financial statements is measured from the same data as a reconciliation utility, which is concerned with pursuing data equality.As for the meaning revealed there are four namely. First, cloud accounting is interpreted as a consequence of technological developments. Second, the reconciliation of online financial statements is interpreted as a form of state financial accountability, in which its presence is accepted as both a liability and a requirement. Third, its presence is interpreted as a form of practicality to facilitate the task of accounting and government financial reporting. Finally, its presence is considered a challenge in understanding the true value of accounting. The constraints faced in the form of lack of leadership awareness, weak competence of employees and lackof stability support system applications. Above the constraints the authorproposes solutions in the form of cloud performance evaluation integration, cloud validation and analysis, and finally cloud repoting cut off.

Item Type: Thesis (Magister)
Identification Number: TES/657.028 5/HAD/p/2017/041709024
Uncontrolled Keywords: ACCOUNTING - SOFTWARE, ACCOUNTING - COMPUTER PROGRAMS, ELECTRONIC GOVERNMENT INFORMATION, CLOUD COMPUTING, INDONESIA - KEDIRI (kota)
Subjects: 600 Technology (Applied sciences) > 657 Accounting > 657.028 5 Accounting (Computer applications)
Divisions: S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User: Nur Cholis
Date Deposited: 20 Sep 2017 01:54
Last Modified: 30 Nov 2021 01:59
URI: http://repository.ub.ac.id/id/eprint/2746
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