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All Journal WAPFI (Wahana Pendidikan Fisika) Jurnal Pendidikan Matematika Prosiding Seminar Nasional Pakar WAKTU: Jurnal Teknik UNIPA JPF : JURNAL PENDIDIKAN FISIKA JURNAL ILMIAH KESEHATAN SANDI HUSADA Jurnal Ilmu Kesehatan Jurnal Panalungtik Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Maslahah: Jurnal Pengabdian Masyarakat Jurnal Agrisistem: Seri Sosek dan Penyuluhan Jurnal Ilmiah Administrasi Sultan Agung Notary Law Review Paryaṭaka Jurnal Pariwisata Budaya dan Keagamaan e_Jurnal Ilmiah Riset Akuntansi ELITE: Journal of English Language and Literature Journal of Pharmaceutical Science and Clinical Pharmacy (PSCP)
Hardianti Hardianti
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Journal : e_Jurnal Ilmiah Riset Akuntansi

 1 
ANALISIS IMPLEMENTASI PERATURAN PEMERINTAH NO. 71 TH 2010 MENGENAI STANDAR AKUTANSI BASIS AKRUAL PADA PEMERINTAH KOTA MATARAM Hardianti Hardianti; Nur Hidayati; Moh. Amin
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 06 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis implementasi pemerintah kota mataram dalam penerapan peraturan pemerintah pemerintah No.71 tahun 2010 mengenai Standar Akuntansi Basis Akrual pada kantor Badan Keuangan Daerah Kota Mataram yang berada diprovinsi Nusa Tenggara Barat. Penelitian ini menggunakan metode kualitatif dimana dokumen diperoleh berdasarkan hasil kuesioner, wawancara dan dokumentasi kemudian diuji validitas dan uji reliabilitas serta dianalisis dengan pengelompokkan berdasarkan kategori tema dan pola jawaban, mencari penjelasan alternatif untuk data dan menulis hasil penelitian. Hasil penelitian ini menunjukkan bahwa implementasi Badan Keuangan Daerah Kota Mataram yang diindikasikan dengan Komitmen, SDM, Sarana Prasarana dan Sistem Informasi dapat disimpulkan bahwa pegawai Badan Keuangan Daerah Kota Mataram dilihat dari parameter tersebut dikategorikan Setuju terhadap penerapan Peraturan Pemerintah No.71 Tahun 2010 mengenai Standar Akuntansi Basis Akrual. Di dalam penerapan peraturan Pemerintah No.71 Tahun 2010 memiliki beberapa kendala seperti Peraturan Pemerintah yang sering berubah-ubah, kurangnya bimtek atau pelatihan dan kurangnya sosialisasi khusus terhadap Pegawai Badan Keuangan Daerah Kota Mataram untuk Penerapan peraturan yang baru.Kata kunci: Komitmen, SDM, Basis Akrual dan Peraturan Pemerintah               ABSTRACT  This study aims to analyze the implementation of the Mataram city government in the application of government regulation No.71 of 2010 concerning Accrual Base Accounting Standards at the office of the Regional Finance Agency of the City of Mataram in the province of West Nusa Tenggara. This study uses a qualitative method which documents are obtained based on the results of questionnaires, interviews and documentation then tested for validity and reliability testing and analyzed by grouping them according to their categories and answer patterns, looking for alternative explanations for data and writing research results. The results of this study indicate that the implementation of the Regional Finance Board of Mataram City indicated by Commitment, HR, Infrastructure and Information Systems can be concluded that employees of the Regional Finance Agency of Mataram City viewed from these parameters are categorized as Agree to the application of Government Regulation No. 71 of 2010 concerning Accounting Standards Accrual Base. In the application of Government regulation No. 71 of 2010 there are several obstacles such as frequently changing Government Regulations, lack of technical guidance or training and lack of special socialization of the Regional Financial Institution Officers of the City of Mataram for the application of new regulations.Keywords: Commitment, Human Resources , Accrual Basis and Government Regulations
Co-Authors A. Farhanah Akhmad Khisni Cakranegara, Pandu Adi Eti Suryati Fadhia Adliah Fina Amalia Masri Findya Puspitasai Havidh Pramadika Ida Farida Kamiruddin Kamiruddin Kodirun Lambertus Lambertus Milkhatun Milkhatun Moh. Amin Munira Munira Nasrullah Nasrullah NUR HIDAYATI Nur Sa’ban Sedia Rijal Rijal Rizka Ramadhani Rohdearna Ramadhani Siti Aisyah Siti Khoiroh Muflihatin Siti Noor Athiyah Inayati Sugiatmo Kasmungin Sundari Sundari Tommy Rinanto Suhadi Ummu Aimanah Yane Srie Herliany Yayuk Astuti Yunita Yulianti