Analisis pengelolaan faktor keberhasilan pelaksanaan akuntansi berbasis akrual pada pemerintah kota Tangerang = Analysis of accrual based accounting implementation from the management of successful factor in Tangerang city
| Main Author: | Vidiya Arinanda, author |
|---|---|
| Format: | Bachelors |
| Terbitan: |
, 2016
|
| Subjects: | |
| Online Access: |
http://lib.ui.ac.id/file?file=digital/2017-2/20431068-S65639-Vidiya arinanda .pdf |
| ctrlnum |
20431068 |
|---|---|
| fullrecord |
<?xml version="1.0"?>
<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title>Analisis pengelolaan faktor keberhasilan pelaksanaan akuntansi berbasis akrual pada pemerintah kota Tangerang = Analysis of accrual based accounting implementation from the management of successful factor in Tangerang city</title><creator>Vidiya Arinanda, author</creator><type>Thesis:Bachelors</type><place/><publisher/><date>2016</date><description><b>ABSTRAK</b><br>
Peraturan Pemerintah No.71 Tahun 2010 mengamanahkan bahwa SAP berbasis
akrual dalam proses pelaporan keuangan pemerintah daerah dan pusat selambatlambatnya
diterapkan pada tahun anggaran 2015. Pelaksanaan akuntansi berbasis
akrual sendiri memiliki beberapa faktor pendorong keberhasilan menurut Ouda
(2004) diantaranya yaitu management changes, political and bureaucracy support,
professional and academic support, communication strategy, willingness to
change, consultation and co-ordination, budgeting of adoption costs, specific
accounting issues, dan information technology capability.
Penelitian ini menjelaskan tahapan dan cara pengelolaan faktor pendorong
keberhasilan pelaksanaan akuntansi akrual pada Kota Tangerang melalui metode
single-case study. Kota Tangerang telah berinisiatif menyusun laporan keuangan
berbasis akrual pada tahun anggaran 2014 dan menjadi salah satu kota percontohan
bagi pemerintah daerah lain dalam melakukan penyusunan laporan keuangan
akuntansi berbasis akrual. Melalui penelitian ini diketahui bahwa aspek
consultation and coordination merupakan aspek pendorong keberhasilan yang
berperan dominan sedangkan aspek willingness to change merupakan faktor
pendorong keberhasilan yang perlu terus diperbaiki dalam pelaksanaan akuntansi
akrual pada Kota Tangerang
<hr>
<b>ABSTRACT</b><br>
Government Regulation (PP) No.71 Tahun 2010 mandated to apply SAP accrual
bases on center and local government financial report by this 2015. Implementation
in accrual accounting have several key success factor according to Ouda (2004)
such as management changes, political and bureaucracy support, professional and
academic support, communication strategy, willingness to change, consultation and
co-ordination, budgeting of adoption costs, specific accounting issues, dan
information technology capability.
This research explained about stages and the way in management key success factor
of implementation accrual accounting in Tangerang City by using single-case study
method. Tangerang City has been initiated to arrange their accounting accrual
financial report in 2014 and be the one of piloting city for another local government
to implement an accrual accounting in financial report. This reasearch finds that
consultation and coordination is dominant factor in drive successful implementaion
of accual accounting while willingness to change is a factor which really weak and
need to be improved on implementation accrual accounting in Tangerang City.
;</description><subject>Accrual basis accounting</subject><identifier>20431068</identifier><source>http://lib.ui.ac.id/file?file=digital/2017-2/20431068-S65639-Vidiya arinanda .pdf</source><recordID>20431068</recordID></dc>
|
| format |
Thesis:Bachelors Thesis |
| author |
Vidiya Arinanda, author |
| title |
Analisis pengelolaan faktor keberhasilan pelaksanaan akuntansi berbasis akrual pada pemerintah kota Tangerang = Analysis of accrual based accounting implementation from the management of successful factor in Tangerang city |
| publishDate |
2016 |
| topic |
Accrual basis accounting |
| url |
http://lib.ui.ac.id/file?file=digital/2017-2/20431068-S65639-Vidiya arinanda .pdf |
| contents |
<b>ABSTRAK</b><br>
Peraturan Pemerintah No.71 Tahun 2010 mengamanahkan bahwa SAP berbasis
akrual dalam proses pelaporan keuangan pemerintah daerah dan pusat selambatlambatnya
diterapkan pada tahun anggaran 2015. Pelaksanaan akuntansi berbasis
akrual sendiri memiliki beberapa faktor pendorong keberhasilan menurut Ouda
(2004) diantaranya yaitu management changes, political and bureaucracy support,
professional and academic support, communication strategy, willingness to
change, consultation and co-ordination, budgeting of adoption costs, specific
accounting issues, dan information technology capability.
Penelitian ini menjelaskan tahapan dan cara pengelolaan faktor pendorong
keberhasilan pelaksanaan akuntansi akrual pada Kota Tangerang melalui metode
single-case study. Kota Tangerang telah berinisiatif menyusun laporan keuangan
berbasis akrual pada tahun anggaran 2014 dan menjadi salah satu kota percontohan
bagi pemerintah daerah lain dalam melakukan penyusunan laporan keuangan
akuntansi berbasis akrual. Melalui penelitian ini diketahui bahwa aspek
consultation and coordination merupakan aspek pendorong keberhasilan yang
berperan dominan sedangkan aspek willingness to change merupakan faktor
pendorong keberhasilan yang perlu terus diperbaiki dalam pelaksanaan akuntansi
akrual pada Kota Tangerang
<hr>
<b>ABSTRACT</b><br>
Government Regulation (PP) No.71 Tahun 2010 mandated to apply SAP accrual
bases on center and local government financial report by this 2015. Implementation
in accrual accounting have several key success factor according to Ouda (2004)
such as management changes, political and bureaucracy support, professional and
academic support, communication strategy, willingness to change, consultation and
co-ordination, budgeting of adoption costs, specific accounting issues, dan
information technology capability.
This research explained about stages and the way in management key success factor
of implementation accrual accounting in Tangerang City by using single-case study
method. Tangerang City has been initiated to arrange their accounting accrual
financial report in 2014 and be the one of piloting city for another local government
to implement an accrual accounting in financial report. This reasearch finds that
consultation and coordination is dominant factor in drive successful implementaion
of accual accounting while willingness to change is a factor which really weak and
need to be improved on implementation accrual accounting in Tangerang City.
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