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All Journal Prosiding Seminas Competitive Advantage SAR (Soedirman Accounting Review): Journal of Accounting and Business MEDIA BINA ILMIAH SENTRALISASI
Oman Rusmana
Universitas Jenderal Soedirman
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Conversion Of Local Government Financial Report (LKPD) Cash Toward Accrual Basis To Become Acrual Basis (Case Study in Local Government of Cirebon City) rusmana, oman
Prosiding Seminas Competitive Advantage Vol 1, No 1 (2011): Seminas Competitive Advantage I
Publisher : Unipdu Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.461 KB)

Abstract

ABSTRAK Tujuan penelitian untuk mengetahui pengakuan, pengukuran, pengungkapan di dalam basis Cash Toward Accrual (CTA) sesuaidengan PP 24 Tahun 2005 dan dalam basis Accrual sesuai dengan PP 71 Tahun 2010. Penelitian ini berusaha mengetahui perbedaan mendasar dalam hal pengakuan, pengukuran, pengungkapan antara basis CTA dan basis Accrual. Selain itu, untuk mengetahu konversi LKPD di Pemerintah Kota Cirebon (Pemkot) sesuai SAP.Penelitian ini dilakukan pada LKPD periode 2008 dan 2009 yang telah diaudit. Penelitian ini menggunakan uji artikulasi, persamaan akuntansi, dan konversi LKPD sesuai basis akrual. Hasil penelitian menunjukkan perbedaan dalam hal pengakuan, pengukuran, dan pengungkapan pada SAP basis CTA dan SAP basis akrual. LKPD berbasis CTA setelah dikonversi sesuai SAP basis accrual belum sesuai, karena jumlah nominal Ekuitas Akhir pada LPE tidak sama dengan jumlah nominal Ekuitas Akhir pada Neraca, sehingga penyusunan LO, LPE, dan Neraca pada Pemkot Cirebon belum mempunyai artikulasi yang tepat. Kata kunci: kas menuju akrual, akrual, artikulasi, persamaan akuntansi, konversi ABSTRACT This research aimed to know recognition, measurement, and disclosure in the regime of Cash Toward Accrual (CTA) basis according to Government Regulation (GR) 24 Year 2005 and accrual basis according to GR 71 Year 2010. This research endeavours to know the ultimate  differences between CTA and Accrual basis. In addition, this research to determine the conversion LKPD in Cirebon City Government in accordance with SAP. The research was conducted in audited LKPD year 2008 and 2009. This study uses tests of articulation, accounting equation, and the conversion LKPD appropriate accrual basis. The results showed differences in terms of recognition, measurement, and disclosure in the SAP database and SAP CTA accrual basis. LKPD after conversion according to CTA-based SAP has not been appropriate accrual basis, because the nominal amount of equity at the end of LPE is not equal to a nominal amount on ending the Balance Sheet Equity End, so the preparation of LO, LPE, and Balance Sheet in Cirebon municipal government does not have the proper articulation. Keywords: cash toward accrual, accrual, articulation, accounting equation, conversion
Determinants of Internet Financial Reporting in Indonesian Local Governments ., Warsidi; Rizkiyaningsih, Wahyu; Rusmana, Oman; ., Sukirman
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (2017): Vol 2 No 1 (2017) : Soedirman Accounting Review Juni 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (937.25 KB) | DOI: 10.20884/sar.v2i1.409

Abstract

Local Governments are expected to provide relevant information related to their finance and performance to the public through the media that is easily accessible in order to meet the principles of accountability and transparency. The financial information through internet is called IFR (Internet Financial Reporting) which is a combination between the internet multimedia capability and capacity to communicate the financial information interactively. The objective of this study is to empirically examine determinants of internet financial reporting by local government in Indonesia. This study uses five variables there are Political Competition, Size, Dependency, Wealth and Type of Local Government. The sample in this study selected with purposive sampling. Total sample in this study are 130 local governments which contain 97 regency (74,6%) and 33 municipal (25,4%). Analysis method used in this study is multiple liner regression. The result shows that political competition, size and wealth of local government have a positive influence to the internet financial reporting in Indonesia. Two other variables, dependency and type of local government do not significantly affect to the internet financial reporting in Indonesian local goverments.
Conversion Of Local Government Financial Report (LKPD) Cash Toward Accrual Basis To Become Acrual Basis (Case Study in Local Government of Cirebon City) rusmana, oman
Prosiding Seminas Vol 1, No 1 (2011): Seminas Competitive Advantage I
Publisher : Unipdu Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.461 KB)

Abstract

ABSTRAK Tujuan penelitian untuk mengetahui pengakuan, pengukuran, pengungkapan di dalam basis Cash Toward Accrual (CTA) sesuaidengan PP 24 Tahun 2005 dan dalam basis Accrual sesuai dengan PP 71 Tahun 2010. Penelitian ini berusaha mengetahui perbedaan mendasar dalam hal pengakuan, pengukuran, pengungkapan antara basis CTA dan basis Accrual. Selain itu, untuk mengetahu konversi LKPD di Pemerintah Kota Cirebon (Pemkot) sesuai SAP.Penelitian ini dilakukan pada LKPD periode 2008 dan 2009 yang telah diaudit. Penelitian ini menggunakan uji artikulasi, persamaan akuntansi, dan konversi LKPD sesuai basis akrual. Hasil penelitian menunjukkan perbedaan dalam hal pengakuan, pengukuran, dan pengungkapan pada SAP basis CTA dan SAP basis akrual. LKPD berbasis CTA setelah dikonversi sesuai SAP basis accrual belum sesuai, karena jumlah nominal Ekuitas Akhir pada LPE tidak sama dengan jumlah nominal Ekuitas Akhir pada Neraca, sehingga penyusunan LO, LPE, dan Neraca pada Pemkot Cirebon belum mempunyai artikulasi yang tepat. Kata kunci: kas menuju akrual, akrual, artikulasi, persamaan akuntansi, konversi ABSTRACT This research aimed to know recognition, measurement, and disclosure in the regime of Cash Toward Accrual (CTA) basis according to Government Regulation (GR) 24 Year 2005 and accrual basis according to GR 71 Year 2010. This research endeavours to know the ultimate  differences between CTA and Accrual basis. In addition, this research to determine the conversion LKPD in Cirebon City Government in accordance with SAP. The research was conducted in audited LKPD year 2008 and 2009. This study uses tests of articulation, accounting equation, and the conversion LKPD appropriate accrual basis. The results showed differences in terms of recognition, measurement, and disclosure in the SAP database and SAP CTA accrual basis. LKPD after conversion according to CTA-based SAP has not been appropriate accrual basis, because the nominal amount of equity at the end of LPE is not equal to a nominal amount on ending the Balance Sheet Equity End, so the preparation of LO, LPE, and Balance Sheet in Cirebon municipal government does not have the proper articulation. Keywords: cash toward accrual, accrual, articulation, accounting equation, conversion
Accountability For Immediate Assistance In Village Fund (Case Study in Lesmana Village, Banyumas Regency) Herliana, Herliana; Rusmana, Oman
SENTRALISASI Vol 10, No 1 (2021): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v10i1.1217

Abstract

Pandemic  Covid-19 has an impact on decreasing community income, direct cash assistance sourced from village funds is one solution so that the poor can survive their prime. The research objective was to see how the village of Lesmana relocated village funds into direct cash assistance, as well as to see the accountability of the Village Fund BLT management. This type of qualitative research with case studies, the data used are primary data from observations, interviews, questionnaires and secondary data from literature studies. The results showed that the relocation of village funds to direct cash assistance in the village of Lesmana was in accordance with existing regulations, as well as in terms of management it was carried out quite accountably.
ADOPSI PRAKTIK-PRAKTIK AKUNTANSI MANAJEMEN DAN HUBUNGANNYA DENGAN KINERJA UKM Tanjung, Hendra; Rusmana, Oman; Lestari, Puji
MEDIA BINA ILMIAH Vol 15, No 8: Maret 2021
Publisher : BINA PATRIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33758/mbi.v15i8.1052

Abstract

Tujuan penelitian ini adalah untuk menyelidiki hubungan antara adopsi praktik-praktik akuntansi manajemen dan kinerja pada UKM. Penelitian ini menggunakan metode pengambilan sampel convenience sampling, dengan populasi UKM industri makanan dan minuman yang berada di kota Pekanbaru. Pengumpulan data dilakukan dengan menggunakan kuesioner yang disebarkan secara langsung kepada responden. Terdapat 147 kuesioner yang kembali dari 150 kuesioner yang disebar dan 117 kuesioner dari 147 kuesioner yang dapat diolah. Pengolahan data menggunakan analisis korelasi Kendall tau yang dibantu dengan program SPSS versi 21. Hasil pengolahan data menunjukkan bahwa praktik sistem biaya, praktik sistem penganggaran, dan praktik sistem penilaian kinerja memiliki hubungan positif signifikan dengan kinerja UKM. Sementara itu, praktik sistem pendukung keputusan dan paktik akuntansi manajemen strategik tidak memiliki hubungan dengan kinerja UKM. Keberadaan hubungan antara praktik sistem biaya, sistem penganggaran, dan sistem penilaian kinerja dengan kinerja UKM menandakan bahwa praktik akuntansi manajemen ini memiliki peran yang penting dalam mencapai kinerja UKM. Oleh sebab itu, praktik sistem biaya, praktik sistem penganggaran, praktik sistem penilaian kinerja perlu untuk diperkenalkan dan ditumbuh kembangkan pada bisnis UKM khususnya industri makanan dan minuman.
Co-Authors ., Warsidi Agung Setiyawan, Agung Hendra Tanjung Herliana Herliana Mafudi Mafudi PUJI LESTARI Rizkiyaningsih, Wahyu Serra Ekowati Sukirman .