Government Accounting

The study focuses on analyzing the implementationof social assistance in the social assistance agency/board and its benefits to people with social welfare problems (PMKS) in Sigi District. Type of study is qualitative. Data collecting method includes interview, observations, and

ALFIAN FAIZ SYAHIDA F0312005 Penelitian ini bertujuan untuk memberikan bukti empiris terkait pengaruh dukungan politik, latar belakang pendidikan kepala daerah, gender kepala daerah, jenjang pendidikan inspektorat daerah, pendapatan daerah dan belanja daerah terhadap budget forecast errors. Periode penelitian dimulai dari tahun 2009 sampai dengan tahun 2014 dengan menggunakan 139 kabupaten di Indonesia. Penelitian ini menggunakan alat statistik analisis spss. Hasil dari penelitian ini menunjukkan menunjukkan bahwa dukungan politik, pendapatan daerah dan belanja daerah berpengaruh terhadap budget forecast errors pemerintah daerah di Indonesia, sedangkan latar belakang pendidikan kepala daerah, gender kepala daerah dan jenjang pendidikan inspektorat daerah tidak berpengaruh pada budget forecast error pemerintah daerah di Indonesia.

Penelitian ini bertujuan menggambarkan pelaksanaan Participatory Budgeting (Penganggaran Partisipatif) di Indonesia, efektivitasnya serta program pemerintah apa saja yang sejalan dengan prinsip penganggaran partisipatif. Penganggaran partisipatif merupakan sebuah kebijakan yang melibatkan langsung masyarakat dalam proses penganggaran sektor publik, khususnya program-program pemerintah. Penganggaran partisipatif bertujuan agar anggaran teralokasi dan terprioritaskan sesuai dengan kebutuhan masyarakat, serta sebagai salah satu instrumen pengawasan dalam pelaksanaan anggaran. Penelitian ini merupakan penelitian deskriptif kualitatif. Data dalam penelitian ini berdasarkan instrumen peraturan perundang-undangan yang berlaku di Indonesia serta berbagai referensi yang berkaitan dengan pelaksanaan penganggaran partisipatif di berbagai negara lainnya. Peneliti menemukan bahwa Indonesia sudah menerapkan program penganggaran partisipatif dalam berbagai instrumen kebijakannya diantaranya berupa Musrenbang dan Anggaran Dana Desa, namun hingga saat ini masih belum optimal. Untuk itu penelitian ini diharapkan dapat memberikan masukan kepada pemerintah untuk menyempurnakan instrumen tersebut agar dapat berhasil secara optimal.

ABSTRAKPenelitian ini bertujuan menggambarkan pelaksanaan Participatory Budgeting (Penganggaran Partisipatif) di Indonesia, efektivitasnya serta program pemerintah apa saja yang sejalan dengan prinsip penganggaran partisipatif. Penganggaran partisipatif merupakan sebuah kebijakan yang melibatkan langsung masyarakat dalam proses penganggaran sektor publik, khususnya program-program pemerintah. Penganggaran partisipatif bertujuan agar anggaran teralokasi dan terprioritaskan sesuai dengan kebutuhan masyarakat, serta sebagai salah satu instrumen pengawasan dalam pelaksanaan anggaran. Penelitian ini merupakan penelitian deskriptif kualitatif. Data dalam penelitian ini berdasarkan instrumen peraturan perundang-undangan yang berlaku di Indonesia serta berbagai referensi yang berkaitan dengan pelaksanaan penganggaran partisipatif di berbagai negara lainnya. Peneliti menemukan bahwa Indonesia sudah menerapkan program penganggaran partisipatif dalam berbagai instrumen kebijakannya diantaranya...

The public sector accountability failure in Nigeria has not only increased the height of corruption but also resulted in enormous waste of national resources and poor service delivery which might have negative consequence on the economy. This study evaluated the impact of financial accountability on national development in Nigeria. A survey research design was employed and the population consists of all public sector organizations in Nigeria. The sample organizations include Ministry of Finance (MOF), Ministry of Health (MOH), Ministry of Education (MOE) and Accountant General Office of the Federation (AGF) with 350 staff selected at random upon which copies of questionnaire were administered. Accountability was measured by the four assessments which include test of fiscal prudence, citizen's answerability level, public integrity and public morality. Quality education, Healthcare service delivery and infrastructure development were the proxies of national development in Nigeria. Questionnaire was used to collect data from respondents. Descriptive statistics and ordinary least squares regression model were the methods employed for the data analysis. Findings revealed that the fiscal accountability has negative impact but significant relationship with sub-variables and the aggregate of national development in Nigeria (R=-0.345; R 2 =-0.321; P<.05). The study recommended that government should put in place strategic structure that enables the effective financial accountability framework in Nigeria. The study suggested that further research should be conducted to include states and local governments in the population to have global effect of fiscal accountability on national development in Nigeria

It has been found that Public finance is an interest of most readers, have revisted the first paper to include other parts in consideration that those interested in the field will collaborate with to expand this write up. It shall be a blend of reality and academics.

con número de registro MOD-ORD-1-09-PCI-285-11-10. Se presentó informe final y como consecuencia de ello se obtuvo la liberación por parte del mexicano Consejo Nacional de Ciencia y Tecnología, CONACYT. De este proyecto se derivaron diversas ponencias que se presentaron en congresos internacionales: Congreso

Artikel ini bertujuan untuk mengetahui apakah peningkatan alokasi dana bantuan sosial oleh pemerintah pada waktu pra-pemilihan presiden berbanding lurus dengan peningkatan elektabilitas calon incumbent. Metode yang digunakan adalah kualitatif deskriptif dengan pendekatan studi kepustakaan (literature) untuk memperoleh data dan informasi penelitian. Hasil penelitian menunjukkan alokasi anggaran bantuan sosial mengalami peningkatan mendekati pemilihan presiden tahun 2019. Peningkatan belanja bansos secara bertahap dari 2016 sebesar 49,06 Triliun menjadi 58,96 Triliun tahun 2017 dan meningkat menjadi 83,91 Triliun pada 2018. Anggaran untuk program sosial juga mengalami kenaikan dari tahun 2016 sebesar 10,5 Triliun menjadi 14,09 Triliun pada 2017 dan semakin meningkat lagi pada 2018 dengan besaran 18,67 Triliun. Meningkatnya alokasi anggaran tersebut berbanding lurus dengan tingginya elektabilitas dari Jokowi sebagai kandidat petahana yang mencapai angka 50% lebih, unggul atas Prabowo S...

Biro Kesejahteraan Rakyat Di Provinsi Kalimantan Selatan yang berfungsi sebagai tempat untuk mengkoordinasi dan membina kegiatan dibidang keagamaan, kesehatan dan kesejahteraan sosial, pendidikan, kebudayaan, pemuda dan olahraga yang berkedudukan, khususnya tentang pelaksanaan pemberian dana hibah kepada masyarakat. Dalam pengolahan dan pengelolaan data proposal masuk, data klasifikasi proposal, data proposal yang diterima, data proposal yang tidak diterima, data penggunaan dana hibah, data verifikator, data nilai dana yang diajukan pertahun, dan data nilai dana yang disetejui pertahun masih konvensional seperti menggunakan microsoft word dan buku induk dalam proses data dan informasi. Dengan adanya sistem informasi dana hibah berbasis web ini dapat membantu kelancaran aktifitas pada instansi yang mana sistem ini dapat bekerja secara cepat dan efisien, sehingga proses dalam melakukan perekapan atau pembuatan laporan–laporan yang dapat menghasilkan data yang diharapkan. Dengan menggu...

Bintang Nur Rahmansyah, E.0012087.2016. THE IMPLEMENTATION OF PERATURAN DAERAH KABUPATEN MADIUN NOMOR 1 TAHUN 2015 TENTANG DESA, RELATED TO THE SIMULTANEOUS AT ONCE ELECTION OF VILLAGE HEADMAN AT MADIUN DISTRICT IN 2015 This study aims to find out the implementation of Peraturan Daerah Kabupaten Madiun Nomor 1 Tahun 2015 tentang Desa, related to the at once election of Village Headman that’s held simultaneously at Madiun district in 2015. The research type used in this study is empirical law research and it has the descriptive attribute. The research approach used is qualitative approach which is a method that generates analitical descriptive data from respondents’ statement either written or oral and respondents’ actual behaviour that’s being examined and studied as one whole thing. The primary data is obtained from Village Headman election committee in district area and from controller team in sub-district area, also the sample is from Madiun society especially from Tulung Village...

This research paper aims to shed light on the impact of the Organic Finance Law (OFL
18-15) on the public accounting profession, with a particular focus on the challenges and
opportunities this sector faces in the context of financial reforms. The study adopts a dual
approach: a theoretical section reviews and a practical side, a field study was conducted
at the Ministry of Finance, employing both quantitative and qualitative research tools,
including interviews with experts and financial executives, as well as the examination of
official documents. The findings indicate that Algeria has made significant progress in
modernizing its public accounting system through the issuance of the Organic Finance
Law and Law 23-07. However, major challenges persist in the transition to accrual
accounting, particularly regarding the need for qualified personnel, delays in issuing
executive decrees, and the ongoing lag in inventorying and assessing state assets.
Key Words: Organic Finance Law 15-18, Public Accounting Law 07-23, Accrual Basis,
Financial Reforms, Modernization of the Accounting System

SKRIPSIPenelitian ini membahas mengenai faktor yang mempengaruhi transparansi keuangan pada website pemerintah daerah di Indonesia yang dilatarbelakangi oleh rendahnya motivasi pemda untuk melakukan transparansi keuangan pada website resmi pemda. Tujuan penelitian ini adalah untuk mendapatkan bukti empiris mengenai pengaruh faktor karakteristik entitas yang diwakili oleh ukuran pemda dan pajak per kapira, faktor politik yang diwakili oleh kekuatan politik daerah dan e-government, serta faktor lingkungan yang diwakili oleh internet visibility dan pendapatan per kapita terhadap transparansi keuangan pada website pemerintah daerah. Dengan menggunakan tiga dimensi transparansi keuangan yang disusun dari kombinasi dari indikator transparansi keuangan (LSM International Transparency) dan peraturan setempat (Instruksi Mendagri), penelitian ini berusaha untuk menilai transparansi keuangan pada website pemda secara lebih komprehensif. Observasi dilakukan pada akhir Agustus 2017 sampai dengan...

Pengelolaan keuangan pada Satuan Kerja (Satker) Badan Layanan Umum (BLU) merupakan merupakan aspek krusial untuk memastikan kinerja dan keberlangsungan operasional. Sejak tahun 2005 Jumlah BLU terus meningkat, hingga tahun 2022 total BLU mencapai 261 dengan peningkatan setiap tahunnya rata-rata sebanyak 21,87%. BLU rumpun Kesehatan dan Pendidikan merupakan rumpun BLU dengan peningkatan terbanyak dengan peningkatan sebesar 15,41% dan 21,58%. PNBP BLU seiring dengan bertambahnya BLU juga terus meningkat, dalam 10 tahun terakhir rata-rata PNBP BLU meningkat sebesar 18,47%.

Esta conferencia presenta algunas tendencias internacionales y locales de la contabilidad pública frente a la sostenibilidad. Se enfatiza en la función dual del Estado, primero como regulador y promotor del Desarrollo Sostenibilidad, segundo como conjunto de organizaciones que operando impactan en el entorno social y ambiental. Se presentan tendencias internacionales en la producción de información por parte de entidades del sector público y los retos que enfrentan organismos reguladores a nivel internacional como el IPSASB, así como nacionales, en particular la Contaduría General de la Nación

Accountability is essential in any government to guarantee transparent and effective management of public resources. Enhancing financial accountability in Nigeria can greatly lower corruption, enhance the provision of public services, and increase the confidence of the populace in the government. Adopting cutting-edge accounting methods and instruments that support financial management control, efficiency, and transparency is necessary to achieve this. This article examines some tactics and ideas that the Nigerian government might use to improve accounting procedures and increase accountability.

The study examined how French colonialism has shaped political, economic, and social structures across the continent, focusing on the exploitation of resources, suppression of indigenous governance, and cultural imposition. It further delves into neocolonialism, where former colonies, despite gaining independence, remain economically dependent and politically influenced by France through mechanisms such as economic aid, military interventions, and Francophone networks. The study was qualitative in nature and the research design was descriptive as well as analytical which aimed to describe and analyze the historical and contemporary impacts of French colonialism and neocolonialism. The study was conducted within four selected universities under social sciences departments specifically. Purposive sampling was used to select participants who understand the historical impact of French colonialism and how it continues to influence African nations under neocolonial structures. The study consisted 100 respondents; University Lecturers, Students and selected members from Civil Society Organizations. The data collection process involved documentary review, literature review and conducting individual interviews on the participants. The collected was analyzed using themes and content analysis from the objectives of the study. The findings revealed that French colonialism imposed direct rule, extracting natural resources and exploiting labor, while reshaping social and political structures to align with French interests. Additionally, even after the formal end of colonialism in the mid-20th century, neocolonialism emerged, with France maintaining influence through economic dependencies, political alliances, and military interventions. This neocolonial dynamic has continued to shape the trajectory of African nations, as they navigate sovereignty within a globalized economy still influenced by their colonial past. The study therefore recommended for African nations to prioritize economic self-sufficiency and diversify their trade relationships to reduce dependence on France.

Development in sub-sahara Africa where Nigeria is situated continues to dwindle despite the bulk form of foreign assistance she receives. The study assess the factors militating against the effectiveness of foreign aid in Nigeria. The problem with foreign aid in Nigeria is that of conditionalities, corruption, management and misappropriation of aid, leadership problem, selfish interests of donor/wrong motives. However, to the best of my knowledge, most of these factors have not gained much scholarly attention. The paper base it's argument on the dependency theory, and adopted the multidisciplinary approach and relied on secondary sources using historical and analytical methods of data analysis. The paper revealed that, one of the factors militating against the effectiveness of foreign aid is corruption and that it also leads to death of local industries, another is that, the conditionality attached to foreign aid by the donor makes it a form of Neocolonialism. To ameliorate this problem foreign aid must be coordinated or harmonized through administrative framework that has clearly identifiable focal point. In this regard, one coordinating body and one monitoring and evaluation system at the highest level of government cannot be over emphasized. They should embark on various reforms in the various sectors of the economy to encourage the inflow of foreign aid. The reforms should be based on the need to encourage rapid growth and development in order to reverse the negative effects of foreign aid.

Bintang Nur Rahmansyah, E.0012087.2016. THE IMPLEMENTATION OF PERATURAN DAERAH KABUPATEN MADIUN NOMOR 1 TAHUN 2015 TENTANG DESA, RELATED TO THE SIMULTANEOUS AT ONCE ELECTION OF VILLAGE HEADMAN AT MADIUN DISTRICT IN 2015 This study aims to find out the implementation of Peraturan Daerah Kabupaten Madiun Nomor 1 Tahun 2015 tentang Desa, related to the at once election of Village Headman that’s held simultaneously at Madiun district in 2015. The research type used in this study is empirical law research and it has the descriptive attribute. The research approach used is qualitative approach which is a method that generates analitical descriptive data from respondents’ statement either written or oral and respondents’ actual behaviour that’s being examined and studied as one whole thing. The primary data is obtained from Village Headman election committee in district area and from controller team in sub-district area, also the sample is from Madiun society especially from Tulung Village...

This study examined the functional impact of public accounts committee on public accountability over financial crimes in Nigeria. Purposefully, the study assessed the extent PAC function has impact on public accountability in Nigeria; the impact of PAC function on transparency and accountability in Nigeria; and the significance of PAC function for public accountability over financial crimes in Nigeria. The researcher used descriptive and survey designs to carry out the study. The respondents were seventy-six (76) accounting officers/accountants and auditors drawn from federal and state establishments in Rivers/Bayelsa states. The data obtained was facilitated by administering a research questionnaire of thirty-five (35) items to eighty-five (85) accounting officers/accountants and auditors, having a response rate of 89%. Among other things, the findings of the study revealed that to a moderate extent PAC function has impact on public accountability in Nigeria. There is also a significant impact of PAC function on transparency and accountability in Nigeria; and a great significance of PAC function for public accountability over financial crimes in Nigeria. Although, Nigerian PAC functions to a moderate extent in terms of enhancing public accountability, there is still need for the PAC to adopt effective approach towards accountability facets of popular control, equilibrium of power and reflective governance. In light of this, the study concluded that the function of PAC to a moderate extent has impact on public accountability over financial crimes in Nigeria.

PIDS Policy Notes are observations/analyses written by PIDS researchers on certain policy issues. The treatise is holistic in approach and aims to provide useful inputs for decisionmaking. The author is a senior research fellow at PIDS. The views expressed are those of the author and do not necessarily reflect those of the PIDS or any of the study's sponsors.

Pengakuan kas adalah bagian penting dari proses akuntansi yang melibatkan
pengelolaan dan pemantauan arus kas. Dalam konteks ini, metode pencatatan kas
mengacu pada metode atau sistem yang digunakan suatu bisnis untuk mencatat semua transaksi yang melibatkan uang tunai.Pengelolaan kas yang tepat adalah kunci untuk menjaga kesehatan keuangan perusahaan dan mengambil keputusan yang tepat. Kas adalah alat pembayaran yang dapat digunakan sewaktu-waktu dan tanpa dipungut biaya untuk membiayai kegiatan umum suatu perusahaan. Persiapan berarti bahwa bisnis perlu memiliki cukup uang tunai untuk menutupi pengeluaran bisnis yang tidak terduga. Jenis kas di dalam perusahaan mencakup dua, yaitu petty cash (kas kecil) dan
cash in bank (kas di bank). Petty cash adalah suatu sistem pengelolaan dana tunai kecil yang diperuntukkan untuk pengeluaran sehari-hari yang bersifat kecil dan rutin dalam suatu entitas bisnis atau organisasi.

The political, social and economic importance of public sector infrastructure assets means that they need to be accurately accounted for in financial statements. Research interest in this issue grew in the mid 1980s as a result of concerns over the deterioration of public infrastructure and as a consequence of the shift towards the use of accrual accounting in the public sector. After more than 30 years of debate, there is still no consensus in the academic literature regarding the best accounting treatment for infrastructure assets. Following a request from the International Public Sector Accounting Standards Board (IPSASB), the authors examined the existing international literature to define the state of the art in academic research. In this paper, they also examine and compare different countries' approaches to standard setting in this area. This paper looks at the seven key issues identified by IPSASB. IMPACT Infrastructure assets in the public sector account for a large proportion of total assets and are a major source of government spending but, in spite of their importance, there is no consensus about the proper accounting treatment for these economic resources in either the academic literature or at the standard setting level. This paper brings policy-makers and practitioners up to date with this issue, analysing and comparing the main accounting rules at international level.

The regulation of states' public debt raises important questions about federal fi scal relationships that are brought to the fore by the ongoing court battle between the union and the Kerala government. The use of extra-budgetary borrowings to fi nance fi scal defi cits compromises the transparency of budget fi gures. A consensus rather than court intervention is needed to resolve this.

This study attempts to codify good practices in financial reporting by sub-Saharan African governments. The study identifies, analyses and documents existing good practices from annual financial reports by central governments in sub-Saharan Africa. As such it provides a guide to governments wishing to improve the quality of their annual financial statements based on the approaches adopted by their peers. The financial statements of a dozen governments of sub-Saharan Africa were reviewed to identify examples of good practice which were then analysed against the four broad indicative criteria which were developed for the study. Visits were made to Burkina Faso, Namibia and Tanzania to obtain further information and to discuss the needs of the key uses of government financial information.

Puji syukur saya panjatkan kehadirat Allah SWT,yang atas rahmat-Nya dan karunianya saya dapat menyelesaikan makalah ini tepat pada waktunya,Adapun judul makalah nya yaitu "KEWAJIBAN AKUNTANSI". Saya mengucapkan terima kasih kepada Bapak Wirmie Eka Putra,S.E., M.Si., selaku dosen mata kuliah Akuntansi Keuangan Daerah yang telah memberikan tugas ini sehingga dapat menambah pengetahuan dan wawasan saya. Saya menyadari, makalah yang saya tulis ini masih jauh dari kata sempurna. Oleh karena itu, kritik dan saran demi kesempurnaan makalah yang akan datang.

Laporan keuangan paroki adalah suatu susunan informasi keuangan yang dapat digunakan sebagai dasar pengambilan keputusan berbagai kebijakan reksa pastoral paroki. Untuk menyusun laporan keuangan, pemahaman mengenai kerangka dasar laporan keuangan dan proses akuntansi diperlukan, sedangkan penggunaan laporan keuangan untuk pengambilan keputusan harus menyadari keterbatasan laporan keuangan.

LEMBAR EKSEKUTIF Nama : Sefi Amalia Agustin Nomor Registrasi : 8323164731 Program Studi : D3 Akuntansi Judul : Laporan Praktik Kerja Lapangan pada Kantor Pelayanan Perbendaharaan Negara (KPPN) Jakarta VII Praktik Kerja Lapangan (PKL) dilaksanakan selama 40 hari kerja pada Kantor Pelayanan Perbendaharaan Negara (KPPN) Jakarta VII seksi Pencairan Dana dan Verifikasi Akuntansi. Selama melaksanakan PKL, praktikan melaksanakan beberapa tugas yang berkaitan dengan proses pencairan APBN yang diajukan oleh satuan kerja (satker) sampai dengan pelaporan keuangan mengenai APBN yang telah digunakan, seperti melakukan konversi surat perintah membayar, melakukan proses perekaman data Surat Perintah Membayar (SPM) ke dalam aplikasi milik KPPN, melakukan proses persetujuan (approve) data SPM yang telah direkam ke dalam aplikasi, melakukan pengelompokkan SPM dan melakukan verifikasi laporan pertanggungjawaban milik satker. Setelah melaksanakan kegiatan PKL di KPPN Jakarta VII, praktikan dapat menget...

The test of this research hypothesis uses multiple regression analysis. The result of multiple regression analysis shows that the Profit Sharing Fund, General Allocation Fund, positively affect the human development index. Meanwhile, the Special Allocation Fund negatively affect the human development index. Then, special autonomous fund has no effect toward human development index.

I. BACKGROUND In general, accounting can be defined as an information system that functions to provide quantitative information from an organizational value or an economic unit addressed to users as a basis for economic decision making. Independently, accounting can be defined as service activities carried out to measure, process and communicate financial information of an organizational unit or economic unit for use by users in economic decision making. (Tjahyono &; Sulastriningsih, 2003:2) Basically, government accounting is a type of accounting used in the process of recording, classifying, and reporting various state financial transactions. The intended transaction includes all types of transactions carried out by the government in processing state finances. All transactions that have been carried out are written or included in the financial statements. Technically, the Report is defined in PSAK 1 2009 as follows: Government regulation (PP) No. 71 of 2010 states that historical assets are fixed assets owned or controlled by the government which due to their age and condition must be protected by applicable regulations in order to avoid all kinds of actions that can damage assets which can also result in extinction of these assets. The Government Accounting Standard (SAP) states that fixed assets are "tangible assets that have a useful life of more than 12 (twelve) months to be used in government activities or utilized by the community. (Government Accounting Standards Committee, 2010). This research will focus on the accounting treatment applied to historical assets in Indonesia both in terms of recognition, measurement, valuation, presentation and disclosure in financial statements. This research uses qualitative methods. Kastela Fort (Nostra senhorade rasario) was chosen as a research setting because Kastela Fort (Nostra senhorade rasario) is one of Indonesia's historical assets that is well known to the wider community when visiting Ternate City. For information that there are 4 forts that are recognized as historical assets by the Cultural Heritage Preservation Agency (BPCP) of North Maluku Province, namely 1. Fort Tölucco. 2. Fort Kalamata, 3. Fort Kota Janji (saint pedro e paulo), and 4. Kastela Fortress. (Nostra senhorade rasario).

This study aimed to assess and provide feedback on the accounting treatment of Construction in Progress which is within the financial statements of Local Government. The analysis method used in this research is to use descriptive analysis method to describes the results of the analysis of the accounting treatment conducted by local government to account Construction in progress. Construction in progress are fixed assets that are in the process of development. The work includes the construction in the land, equipment and machinery, buildings and buildings, roads, irrigation and networks, and other fixed assets that the process of acquisition and / or construction requires a certain period of time and has not been completed. Listing of construction in progress in Minahasa regency government is done by making an adjustment to the journal reported assets unfinished for later recorded under construction in progress. In the process of recording still no records of advances in the developm...

The ongoing battle between the Union and Kerala governments before the Supreme Court on the Centre's role in controlling state's debt has once again exposed the asymmetry in federal fiscal relations. The proper forum for resolving such disputes should be an inter-state body like the GST Council, rather than the Supreme Court, where such differences can be resolved through negotiations between the Centre and the states.