PENERAPAN APLIKASI SAIBA UNTUK PENYUSUNAN LAPORAN KEUANGAN
ABSTRACT: Information
technology (IT) have a great impact to all over environmental society,
especially for bussines and accounting. Nowdays, information technology is
already used in government sectors. Society are prosecute government sektors
works efficiently and effectively to give a excellent public services, because
the objectives of government sectors is to produce better pulic services. One
of government sectors responsibility for society is to produce financial
statement. Financial statement represent the performance of government sectors.
Financial statement is arranged according to goverment standards and laws.
Implementation of good governance in government sectors, makes a great
revolution on government accounting basis. Prior the implementation of good governance,
accounting basis for government sectors is a cash basis. Now the standards
requires accrual basis to be used in addition to report financial statement.
This differences makes a adjustments are needed on the government financial
reporting process. Then, government launch SAIBA (Sistem Akuntansi Instansi
Berbasis Accrual) to accommodate this conditions. The writer main focussed is to describe the
characteristic, advantages, and disadvantages of application but not how to
this applications works.
Keywords: Information
Technology, Good Governance, SAIBA, Financial Statement, Cash Basis, Accrual
Basis
Penulis: Arieffin Dian Permana
Kode Jurnal: jpakuntansidd160752
