Standar Akuntansi Pemerintahan dalam Penyusunan Laporan Keuangan Pada Kantor Komisi Pemilihan Umum (KPU) Provinsi Kalimantan Barat Tahun 2022

Irma Wati; Soraya Soraya; Vero Ananta Wikrama T. D.

Irma Wati Politeknik Negeri Pontianak
Soraya Soraya Politeknik Negeri Pontianak
Vero Ananta Wikrama T. D. Politeknik Negeri Pontianak

Keywords: Government Accounting Standards, Accrual Basis, Quality of Financial Statements

Abstract

Purpose – The purpose of this research is to identify and analyze the application of Government Accounting Standards (SAP) in the preparation of financial reports at the General Elections Commission office of West Kalimantan Province.

Method – This research uses primary data in the form of interviews and secondary data sourced from the financial reports of the General Election Commission of West Kalimantan Province in 2022. The method used is a qualitative descriptive method with three stages of analysis, namely: data reduction, data presentation, and drawing conclusions according to the analysis technique Miles and Huberman data models.

Result – The results of the study show that the KPU of West Kalimantan Province has not implemented Government Accounting Standards to the fullest as evidenced by the 18 statements used to analyze its financial reports. The results of the analysis show that as many as 10 statements are the same, while as many as 8 other statements are not the same.

Implication – This research is expected to contribute empirically as learning material about the description of the implementation of Government Accounting Standards (SAP) and can be used as input and consideration for the General Election Commission (KPU) of West Kalimantan Province to improve its performance in preparing financial reports in accordance with Government Accounting Standards (SAP) which has been in force in accordance with the provisions of PP 71 of 2010, so that the financial reports presented are of higher quality.

References

Sekretaris Negara Republik Indonesia. Undang-Undang Negara Republik Indonesia Nomor 15 Tahun 2011 Tentang Penyelenggara Pemilihan Umum. Jakarta: diakses pada 19 mei 2023 Pukul 15.15 WIB (https://www.dpr.go.id/ dokjdih/ document/ uu/ UU_2011_5.pdf)
Sekretaris Negara Republik Indonesia. Undang-Undang Negara Republik Indonesia Nomor 17 Tahun 2003 tentang Peraturan Keuangan Negara. Jakarta: diakses pada 19 Mei 2023 Pukul 15. 25 WIB (https://peraturan.bpk.go.id/Home/Details/43017/uu-no-17-tahun-2003)
Indonesia, P. R. (2010). Peraturan Pemerintah Republik Indonesia Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan. Jakarta (ID): Sekretariat Negara.
Lamonisi, Sony. 2016. “Analisis Penerapan Standar Akuntansi Berbasis Akrual Pada Pemerintah Kota Tomohon”: Jurnal EMBA (hal 223-230). Manado: Universitas Sam Ratulangi Manado.
Manossoh, Hendrik. 2015. Implementasi Sistem Akuntansi Pemerintahan dalam Mewujudkan Good Goverment Governance pada Pemerintahan Provinsi Sulawesi Utara. Jurnal Berkala Ilmiah Efisiensi (Vol. 15). Manado: Universitas Saam Ratulangi Manado.
Korompis, Sheren. (2021). Analisis Penerapan Standar Akuntansi Pemerintahan No.07 tentang Akuntansi Aset Tetap pada Komisi Pemilihan Umum Provinsi Sulawesi Utara. Jurnal EMBE (hal 123-133). Manado: Universitas Sam Ratulangi Manado.
Sugiyono, A. (2012). Statistika untuk Penelitian, Bandung: Alfabeta. Sugiyono, A.(2013), Metode Penelitian Manajemen. Bandung: Alfabeta.
Sugiyono, S. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta, CV.