Implementasi Standar Akuntansi Pemerintah Berbasis Akrual di Kabupaten Jombang

M. Dimas Satrio, Indrawati Yuhertiana, Ardi Hamzah




Abstract


Reformasi bidang akuntansi pemerintahan yaitu perubahan dari basis akuntansi kas menjadi basis akuntansi akrual diharapkan dapat meningkatkan transparansi dan akuntabilitas pengelolaan keuangan. UU No. 17 Tahun 2003 dan PP No. 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan (SAP) menyatakan bahwa implementasi akuntansi akrual sudah harus diimplementasikan pada tahun 2015. Tujuan dari penelitian ini adalah untuk memahami dan menganalisis implementasi Standar Akuntansi Pemerintah berbasis akrual dalam aspek komitmen, regulasi dan kebijakan, pengelolaan SDM dan pengelolaan teknologi informasi pada Pemerintah Kabupaten Jombang. Teknik pengumpulan data dilakukan dengan observasi, wawancara mendalam dan dokumentasi dengan pimpinan dan pegawai dari bagian keuangan SKPKD dan SKPD. Data dianalisis menggunakan pendekatan interpretif yang merupakan salah satu pendekatan dalam penelitian kualitatif. Hasil penelitian menunjukkan pimpinan beserta jajaran SKPD memiliki komitmen dalam implementasi SAP berbasis akrual. Perangkat regulasi dan kebijakan juga telah dibuat, disosialisasikan dan diimplementasikan. Dalam pengelolaan SDM telah dilakukan sosialisasi dan pelatihan bagi pengelola keuangan SKPD. Sedangkan dalam pengelolaan teknologi informasi Pemerintah Kabupaten Jombang telah bekerja sama dengan BPKP dalam penyediaan aplikasi keuangan SIMDA. Namun dari ketiga aspek tersebut masih terdapat kendala-kendala yang perlu mendapat perhatian Pemerintah Kabupaten Jombang.


Keywords


Implementasi akrual, komitmen, pemerintah.

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