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All Journal Jurnal Akuntansi Indonesia JAM : Jurnal Aplikasi Manajemen Eksos JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) JURNAL PERSPEKTIF ADMINISTRASI DAN BISNIS
Linda Suherma
Politeknik Negeri Pontianak
Religion Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Journal : Jurnal Akuntansi Indonesia

 1 
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN AKUNTANSI AKRUAL PADA PEMERINTAH KOTA PONTIANAK Yani Riyani; Bob Mustafa; Linda Suherma
Jurnal Akuntansi Indonesia Vol 6, No 2 (2017): JURNAL AKUNTANSI INDONESIA
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.6.2.157-166

Abstract

This study aims to determine the extent of implementation of accrual accounting and the factors that influencethe level of implementation of accrual accounting in Pontianak. This research is a survey by means of collectingdata using questionnaires. The samples used were financial staff that makes the financial statements at 16 SKPD inPontianak. The analytical tool used is multiple regression analysis. The level of implementation is measured usingnine indicators adopted by the Government Accounting Standards based on Government Regulation No. 71 of2010 consists of revenue recognition (LO), Recognition load, Valuation and Presentation of Accounts Receivable,Recognition load inventory, assessment of fixed assets, depreciation of fixed assets, recognition of liabilities,Presentation of operational reports and presentation of changes in equity. The study found that the level ofimplementation of accrual accounting in Pontianak at 93.09%, and there are four factors that affect the applicationof accrual accounting in Pontianak is the level of education finance staff, the experience of running the cash to theaccrual accounting system, leadership and educational background the size of the labor force.Keyword : Cash Basis, Accrual Basis, Cash toward Accrual.
Co-Authors Baidhillah Riyadhi Bob Mustafa Desty Wana Haryati Henri Parsetyo Kartawati Mardiah Nizar - Oscar Rynandi Rizki Adithya Rizky Adithya Rudi Tandra Soraya Soraya Sulaiman Susan Andriana Wahyudi Widodo Yani Riyani Yofita Sandra, S.Pd., M.Pd., Zico Farlin, Dr. Budiwirman, M.Pd.,