PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN TEKNOLOGI INFORMASI TERHADAP PENERAPAN AKUNTANSI BERBASIS AKRUAL PADA PENGELOLAAN BARANG MILIK NEGARA

  • Intan Puspitarini
  • Amrie Firmansyah
  • Dian Handayani

Abstract

This research is aimed to examine the association of human resources’ competencies and information technology
on the implementation of government accrual based accounting on the state assets management. As mandated by
Government Regulation No. 71 of 2010 concerning Government Accounting Standard, the Government of the
Republic  of  Indonesia  should  prepare  its  financial  reports  based  on  accrual  accounting  by  2015.  This  study
examines the practice of implementation of accrual  accounting in the management and administration of state
asset. The examination conducted in this study is different from previous studies which gave more highlight on the
preparation and the implementation of accrual accounting in general, while this stud y gives more focus on one
specific object in accrual accounting, that is state assets.  This study conducts survey by using questionnaires
which are then distributed to units in line ministries and government that responsible in managing state assets.
250  questionnaires  were  distributed  to  16  line  ministries  and  3  government  institutions,  234  of  those  were
successfully returned. From the questionnaires returned, 188 are considered valid.  The result ot the study shows
that the competence of human resources is associated with the application of accrual accounting on government
assets. While, the information technology has different result, it is not associated with the application of accrual
accounting on government assets.
Keywords: accrual accounting, government assets

Published
2017-09-28
How to Cite
PUSPITARINI, Intan; FIRMANSYAH, Amrie; HANDAYANI, Dian. PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN TEKNOLOGI INFORMASI TERHADAP PENERAPAN AKUNTANSI BERBASIS AKRUAL PADA PENGELOLAAN BARANG MILIK NEGARA. JOURNAL OF APPLIED MANAGERIAL ACCOUNTING, [S.l.], v. 1, n. 2, p. 73-81, sep. 2017. ISSN 2548-9917. Available at: <https://jurnal.polibatam.ac.id/index.php/JAMA/article/view/501>. Date accessed: 22 may 2018.