An Analysis of the Application of Government Accounting Standards at the Central Statistics Agency in Medan City
DOI:
https://doi.org/10.70062/harmonieconomics.v2i3.329Keywords:
BPS Medan City, Budget Realization Report, Central Statistics Agency, Financial Accountability, Government Accounting StandardsAbstract
This study examines the implementation of accrual-based Government Accounting Standards (SAP) at the Central Statistics Agency (BPS) of Medan City, in accordance with Government Regulation No. 71 of 2010. The research aims to evaluate financial management practices, SAP implementation, and the quality of financial reports. A qualitative approach was employed, with data collected through interviews, observation, and document analysis. The findings indicate that BPS Medan City has adopted accrual-based SAP by preparing financial reports, including the Budget Realization Report (LRA), Balance Sheet, Operational Report, and Notes to Financial Statements (CaLK). These reports meet qualitative characteristics such as relevance, reliability, comparability, and clarity. However, challenges include limited staff understanding of accrual principles and technical issues in transaction recording. The study concludes that SAP implementation has enhanced financial transparency and accountability, though improvements in human resource capacity and support systems are needed for more effective execution. However, challenges were identified in the implementation process. Limited staff understanding of accrual accounting principles has posed difficulties in proper transaction recording, especially in translating cash-based accounting systems to accrual-based systems. In addition, there are technical challenges related to the integration of financial software, which sometimes hampers the smooth generation of required financial reports. Despite these challenges, the study concludes that SAP implementation has enhanced financial transparency and accountability within BPS Medan City. The findings suggest that further improvements in human resource capacity, including training in accrual accounting principles, as well as strengthening technical support systems, are necessary for more effective execution. The study recommends that BPS Medan City focus on capacity building and system optimization to ensure the long-term success and sustainability of accrual-based accounting practices.
References
Adi, W., & Sari, P. (2023). Implementasi akuntansi sektor publik berbasis akrual dalam pemerintah daerah. Jurnal Akuntansi dan Keuangan Negara, 12(3), 215-227. https://doi.org/10.31728/jakund.v12i3.1045
Anggraini, M., & Fadli, A. (2020). Pengaruh implementasi SAP berbasis akrual terhadap transparansi dan akuntabilitas laporan keuangan pemerintah daerah. Jurnal Akuntansi Pemerintahan, 15(4), 394-407. https://doi.org/10.38019/jap.v15i4.218
Arifin, Z., & Utami, A. (2022). Akuntansi keuangan daerah: Pengantar dan penerapan pada sektor publik. Jurnal Keuangan dan Akuntansi Daerah, 10(1), 15-30. https://doi.org/10.29303/jkad.v10i1.742
Arnita, V., Tharo, Z., & Syafitri, A. (2024). Pembelajaran laporan keuangan dengan menggunakan aplikasi Zahir untuk Bumdes di Desa Pematang Serai. Martabe: Jurnal Pengabdian Kepada Masyarakat, 7(5), 1776-1781.
Badan Pusat Statistik. (2023). Profil Badan Pusat Statistik Kota Medan. (Jakarta: BPS).
Dewi, F. N., & Hartono, I. (2021). Analisis pengaruh kualitas laporan keuangan terhadap kinerja pemerintahan di Indonesia. Jurnal Ekonomi dan Akuntansi, 5(2), 112-120. https://doi.org/10.24919/jea.v5i2.891
Djohan, A., & Hidayati, S. (2023). Penerapan akuntansi keuangan berbasis akrual pada pemerintah daerah. Jurnal Ekonomi dan Bisnis, 14(3), 301-310. https://doi.org/10.22139/jeb.v14i3.789
Halim, A. (2021). Akuntansi sektor publik: Akuntansi keuangan daerah. (Jakarta: Salemba Empat).
Hamta, F. (2020). Metodologi penelitian akuntansi. (Jakarta: Penerbit Universitas Indonesia).
Hidayat, A. (2023). Metode penelitian lapangan: Teori dan praktik. Bandung: Media Akademik.
Irawan, A., & Susanto, W. (2022). Pengaruh teknologi informasi terhadap penerapan akuntansi berbasis akrual di pemerintah daerah. Jurnal Manajemen dan Akuntansi, 13(1), 50-58. https://doi.org/10.24819/jma.v13i1.412
Kartika, R., & Astuti, N. (2020). Evaluasi implementasi SAP berbasis akrual di pemerintah kota Yogyakarta. Jurnal Akuntansi Pemerintahan, 11(2), 210-221. https://doi.org/10.31447/jap.v11i2.360
Kurniawati, R., & Setiawan, J. (2023). Pengaruh pemahaman pegawai terhadap implementasi SAP berbasis akrual pada BPKAD. Jurnal Ilmu Akuntansi, 21(4), 122-130. https://doi.org/10.4234/jia.v21i4.230
Marshanda, S., Zikri, S. N., Pardedec, C. S. C., Narendra, D., Hanoselina, Y., & Helm, R. F. (2024). Analisis peranan etika dalam penerapan akuntabilitas dan transparansi pelayanan publik. Jurnal Ilmu Komunikasi Dan Sosial Politik, 02(02), 396-401.
Moenek, R., Suwanda, D., & Rachmat, B. (2020). Dasar-dasar akuntansi pemerintah daerah berbasis akrual. (Bandung: PT Remaja Rosdakarya).
Mulyani, I., & Purnama, B. (2022). Peranan pelatihan dalam mendukung keberhasilan implementasi SAP di sektor publik. Jurnal Pendidikan Ekonomi, 7(3), 99-106. https://doi.org/10.24176/jpe.v7i3.755
Prasetyo, E., & Haryanto, F. (2024). Implementasi akuntansi sektor publik di daerah otonom dan tantangannya. Jurnal Ilmu Ekonomi dan Akuntansi, 16(1), 150-160. https://doi.org/10.22139/jiea.v16i1.884
Ritonga, P. (2021). Keuangan negara. Medan: UMSU Press.
Santoso, R. (2022). Teknik pengumpulan data dalam penelitian sosial. Yogyakarta: Pustaka Riset.
Saputra, Y., & Purnomo, D. (2020). Pengaruh kualitas pengelolaan keuangan daerah terhadap transparansi publik. Jurnal Akuntansi dan Keuangan Daerah, 18(4), 180-193. https://doi.org/10.33106/jakund.v18i4.582
Setiawan, D., & Simanjuntak, F. (2021). Akuntansi pemerintah daerah berbasis akrual: Perspektif dan praktik di Indonesia. Jurnal Ilmu Akuntansi Indonesia, 12(2), 134-145. https://doi.org/10.29310/jai.v12i2.1054
Suhardi, S., & Wijaya, H. (2024). Analisis kesiapan SDM dalam implementasi akuntansi berbasis akrual di pemerintah daerah. Jurnal Manajemen Publik, 18(2), 223-237. https://doi.org/10.31278/jmp.v18i2.459
Sumarni, D., & Firdaus, T. (2023). Evaluasi penggunaan aplikasi Zahir dalam pembelajaran akuntansi di perguruan tinggi. Jurnal Pendidikan Akuntansi, 9(3), 302-311. https://doi.org/10.24819/jpa.v9i3.945
Wahyu, A., & Maulana, M. (2023). Pengaruh penerapan sistem akuntansi berbasis akrual terhadap kualitas laporan keuangan pemerintah. Jurnal Keuangan dan Akuntansi, 8(1), 45-55. https://doi.org/10.24708/jka.v8i1.612
