Implementasi Kebijakan Akuntansi Pelaporan Pemerintah Berbasis Akrual (Studi Kasus Di Kantor Pelayanan Perbendaharaan Negara Malang).

Widiprana,, Rengga Bayu (2017) Implementasi Kebijakan Akuntansi Pelaporan Pemerintah Berbasis Akrual (Studi Kasus Di Kantor Pelayanan Perbendaharaan Negara Malang). Magister thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk memahami langkah-langkah implementasi kebijakan pelaporan berbasis akrual, pada LKPP-KPPN Malang, dengan "Teori Implementasi Kebijakan" dari Edward III (1980), sebagai alat dalam menganalisis faktor pendukung dan penghambat implementasi. Penelitian ini menggunakan metode penelitian kualitatif dengan model penelitian studi kasus. Hasil penelitian menunjukkan bahwa KPPN Malang menerapkan PP No. 71 Tahun 2010 dan PMK No.177/PMK.05/2015 sebagai kebijakan pokok pelaporan pemerintah berbasis akrual. Dalam implementasi kebijakan, KPPN Malang melakukan langkah-langkah: persiapan, pelaksanaan, pengukuran dan pelaporan. Faktor pendukung dalam implementasi berasal dari komunikasi dan sumber daya finansial. Sedangkan sumber daya manusia, sumber daya peralatan, disposisi dan struktur birokrasi perlu dievaluasi, karena berpotensi menghambat implementasi di KPPN Malang. Penelitian menunjukkan penerapan basis akrual telah berjalan dengan baik, dari segi kelancaran proses rekonsiliasi dan pemahaman basis akrual.

English Abstract

This study aims to understand the steps of implementation of accrual based reporting policy, in LKPP-KPPN Malang, with "Theory Implementation Policy" from Edward III (1980), as a tool in analyzing the supporting and inhibiting factors of implementation. This research uses qualitative research method with case study research model. The result of the research shows that KPPN Malang applied PP No. 71 Tahun 2010 and PMK No.177/PMK.05/2015 as the main policy of accrual-based government reporting. In implementing the policy, KPPN Malang undertakes the following steps: preparation, implementation, measurement and reporting. The supporting factors in implementation come from communication and financial resources. While human resources, equipment resources, disposition and bureaucratic structure need to be evaluated, because potentially hampering the implementation in KPPN Malang. Research shows that the implementation of accrual basis has gone well, in terms of the smoothness of the reconciliation process and the understanding of the accrual basis.

Item Type: Thesis (Magister)
Identification Number: TES/657.835/WID/i/2017/041709025
Uncontrolled Keywords: ACCRUAL BASIS ACCOUNTING, STATE GOVERNMENT - ACCOUNTING
Subjects: 600 Technology (Applied sciences) > 657 Accounting > 657.8 Accounting for enterprises engaged in specific kinds of activities > 657.83 Services and professional activities > 657.835 Government
Divisions: S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User: Nur Cholis
Date Deposited: 08 Nov 2017 06:19
Last Modified: 30 Nov 2021 01:58
URI: http://repository.ub.ac.id/id/eprint/5048
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