ANALISIS KESIAPAN PEMERINTAH DAERAH DALAM PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL (Studi pada Pemerintah Daerah Kabupaten Bondowoso)
Abstract: The purpose of this
study was to describe the eventual regency government readiness in implementing
SAP accrual. The indicators used to assess the readiness include commitment/
integrity, human resources, facilities, and information systems. In addition this
study will also describe the conditions and obstacles that occur during the
preparation period and will provide an overview of SAP's strategy of
accelerating the implementation of accrual through internal and external
analysis. This study used a qualitative approach with quantitative tools as a
medium for describing readiness. The data used is primary data obtained from
observations, interviews and questionnaires. The results of this study explains
that when viewed in terms of commitment, human resources, facilities, and
information systems the regency government can be categorized quite ready in
the analysis in general. This indicates that most on education still has the
ability and capacity to implement accrual-based SA . based on the percentage of
readiness on education , 50 % on education categorized as “less”, while the
“good” only 3.8 % remaining in the category of “pretty” by 46.2 %. The analysis
of each variable is also not much different, of the four variables used
commitment, human resources, and infrastructure criteria entered into the
“pretty” and only variables or indicators of system information that has the
criteria of “good”. The results of the road map analysis explaining that the
regency government has some weaknesses and obstacles in implementing SAP
accrual. The weaknesses include the lack of qualified human resources and
infrastructure as well as less than the maximum support from the leadership on
education. Strategies that can be used by the regency government as a form of
accelerated accrual of SAP implementation, namely the aggressive strategy.
Penulis: Moh. Mashudi Arif,
Hendrawan Santosa Putra, taufik Kurrohman
Kode Jurnal: jpakuntansidd130796
