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All Journal International Journal of Supply Chain Management BJRA (Bongaya Journal of Research in Accounting) Journal Publicuho
Agus Sunarya Sulaeman
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation

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PENYAJIAN LAPORAN OPERASIONAL PEMERINTAH DI MASA PANDEMI COVID-19 PADA SATKER KPPN MAKASSAR II Muthmainnah Ananda Putri; Agus Sunarya Sulaeman
Journal Publicuho Vol 4, No 3 (2021): August - October
Publisher : Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35817/jpu.v4i3.19505

Abstract

This paper reviews the impact or influence of the COVID-19 Pandemic on the application of Government Accounting Standards (SAP) in the presentation of Government Financial Statements, especially Operational Reports (LO) during the pandemic. This study aims to determine the suitability of the presentation of the Operational Report with the applicable accounting regulations and policies during the COVID-19 Pandemic by making the Makassar II KPPN as the object of research. This research is based on data from the unaudited Financial Statements of KPPN Makassar II in 2020, especially the Operational Report and Notes to Financial Statements (CaLK) and based on the results of interviews with related parties. The results of this study are expected to provide input in an effort to prepare quality and accountable government financial reports. Certain circumstances and extraordinary events (COVID-19) have a significant influence on the quality of the financial reports of a government work unit. For this reason, the government issued policies related to the management of state finances in order to maintain financial system stability during the handling of the COVID-19 pandemic, including accountability for the implementation of the state budget. 
Making Dual Procurement and Supply Chain Operations: Cases in the Indonesian Higher Education Ali Hapzi; Agus Sunarya Sulaeman; Budi Waluyo
International Journal of Supply Chain Management Vol 8, No 6 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

A high performing procurement and supply chain function is vital to the success of running a safe, productive and efficient educational organisation, and can make a significant contribution to both financial and operational performance Higher education institutions in Indonesia have experienced significant changes since the introduction of the semi-autonomous agency model. In the context of procurement, these agencies adopt both Government Procurement Procedure issued by the central government for all government institutions and Special Procurement   Procedure prepared by the agency. Consequently, the agencies have to implement two different procurement procedures in accordance with each procedure. This study deeply looks at the implementation of the dual procurement procedures at a micro level in the context of gentrification. This research focuses on examining the use of dual procurement procedures in supporting through an exploration of the experiences of higher education in Indonesia.  A central feature of procurement in the Indonesian higher education is unnecessary dual procedures. Higher education institutions have experienced many constraints in developing and implementing dual procurement procedures. The internal factors include risk, human resources, quality, and organizational structure, while external factors consist of the audit, political pressure, and regulation.
Penerapan Akuntansi Belanja Pegawai dan Belanja Barang di Masa Pandemi Covid-19 Sri Annisa Sahuri; Agus Sunarya Sulaeman
Bongaya Journal for Research in Accounting (BJRA) Vol 4 No 2 (2021): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v4i2.285

Abstract

This research aims to determine the effect of the Covid-19 pandemic on the implementation of the accounting system for personnel expenditures and goods expenditures at KPPN Makassar II in 2020. This research is a qualitative research using auxilary data obtained from interviews and observations of the Financial Statements of KPPN Makassar II in 2020. The results of this study indicate that 1) The Covid-19 pandemic has an impact on the budget revision and the work from home work system at KPPN Makassar II but does not have a significant effect on the accounting treatment of personnel expenditures and goods expenditures at KPPN Makassar II application “SAKTI” has been implemented. so that the accounting treatment can be carried out in accordance with applicable regulations. 2) The accounting treatment of personnel expenditures and goods expenditures at KPPN Makassar II in the form of recognition, measurement, disclosure and presentation of personnel expenditures and goods expenditures is in accordance with applicable provisions, including Government Regulation Number 71 of 2010 concerning Government Accounting Standards, Regulation of the Minister of Finance Number 225 of 2019 concerning Central Government Accounting Policies, as well as related books and research.
Penerapan Akuntansi Belanja Pegawai dan Belanja Barang di Masa Pandemi Covid-19 Sri Annisa Sahuri; Agus Sunarya Sulaeman
Bongaya Journal of Research in Accounting (BJRA) Vol. 4 No. 2 (2021): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v4i2.285

Abstract

This research aims to determine the effect of the Covid-19 pandemic on the implementation of the accounting system for personnel expenditures and goods expenditures at KPPN Makassar II in 2020. This research is a qualitative research using auxilary data obtained from interviews and observations of the Financial Statements of KPPN Makassar II in 2020. The results of this study indicate that 1) The Covid-19 pandemic has an impact on the budget revision and the work from home work system at KPPN Makassar II but does not have a significant effect on the accounting treatment of personnel expenditures and goods expenditures at KPPN Makassar II application “SAKTI” has been implemented. so that the accounting treatment can be carried out in accordance with applicable regulations. 2) The accounting treatment of personnel expenditures and goods expenditures at KPPN Makassar II in the form of recognition, measurement, disclosure and presentation of personnel expenditures and goods expenditures is in accordance with applicable provisions, including Government Regulation Number 71 of 2010 concerning Government Accounting Standards, Regulation of the Minister of Finance Number 225 of 2019 concerning Central Government Accounting Policies, as well as related books and research.
Co-Authors Budi Waluyo Hapzi Ali Muthmainnah Ananda Putri Sri Annisa Sahuri