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Journal : GANEC SWARA

KEBERHASILAN IMPLEMENTASI PERATURAN PEMERINTAH NOMOR 71 TAHUN 2010 TENTANG STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL RAMLI, MUHAMMAD; AFRIWAN, OKKY; BUDIARTO, BUDIARTO
GANEC SWARA Vol 14, No 1 (2020): Maret 2020
Publisher : Universitas Mahasaraswati Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.341 KB) | DOI: 10.35327/gara.v14i1.114

Abstract

This study aims to determine the factors that play a role in the successful implementation of Government Regulation Number 71 of 2010 concerning Accrual Based Government Accounting Standards. This type of research is a quantitative research with a regression analysis method to the factors of regulation, HR, commitment, supporting tools, and relevant training which are thought to influence the successful implementation of Government Regulation No.71 of 2010 concerning Accrual Based Government Accounting Standards. The research population is the regional financial manager in 33 Regional Apparatus Organizations/Regional Apparatus Work Units within the Mataram City Government, namely the Head of the OPD/SKPD and/or Financial Administration Officials, Treasurers and Planning Staff. The research sample is selected by using the purposive sampling method with 91 respondents out of 99 respondents who are given questionnaires. The results showed that partially the quality of human resources and training have a significant relationship, while regulations, commitments, and supporting instruments do not have a significant relationship to the success of the local government in implementing PP71/2010. And based on simultaneous analysis shows that there is an influence of the relationship between regulations, human resources, commitments, supporting tools, and training on the success of local governments in the implementation of PP71/2010.
Co-Authors A.A. Ketut Agung Cahyawan W Abdiel Cahya Perdana, Adelbertus Abdurrahim, Abdurrahim Abigail, Erika Adelpiero, Adelpiero Adiana Mutamsari Witaningrum Adikara, Tatang Santanu Af'al, Mukhlasul AFRIWAN, OKKY Anam Al Arif, Mohammad Antik Suprihanti Antonius, Dikky Atmadi, Priyono Avellyn Shinthya Sari Brenda .K, Avrillia Kezia Budiarto Dannydra Prasetyo, Stefanus Erisa, Dian Estoepangestie, Soelih Fajriati, Raina Sabrina Febyeta, Destyagung firdaus, wahyu Harijani, Nenny Hariyanto Putri, Bunga Pralapita Haryanto, Suis Edi Hasibuan, Sandi Aziz Herman, Herman Perez Purba Hermawan, Muhammad Aldi Herry Agoes Hermadi Hidayati, Dwi Nur IMAM MUSTOFA Indah Widowati Ismi, Diyaa Naurah Mizanti Juarini Juarini, Juarini Juliawan, I Kadek Putra Kharismayanti, Sintia Kimar Turnip, Kimar Kirana, Sabila Citra Kusdarini, Esthi Mardian, Nur Zaini Nanda MELYA DYANASARI SEBAYANG Muhammad Ramli Mustofa Helmi Effendi Nisa, Hanifah Khairun Nukhbah Sany, Nukhbah Nusdianto Triakoso Permatasari, Dian Ayu Pratama, Rakha Anugrah Pratiwi, Sambang Dewi Puspitaningrum, Dwi Aulia Putra , Brillian Ardiana Putra, Resky Tri Putri, Fairus Atika Redanto Putri, Ratih Hardin Kusuma Qurayma, Vinka Anandani Radhana, Risti Reza Raharjo, Dadik Rahmi, Chintyadhevi Aulia Samosir, Rahmad Santoso, Bramasta Aji Saputra, Angga Andhika Saragih, Riswanton Sarudji, Suryanie sihite, edward baringin Simorangkir , Melda Siti Hamidah Soeharsono Soeharsono Suhendar Suhendar, Suhendar Sulistyaningrum, Ratna Puspitasari Sumarliningsih, Efi Suryadi, FX Suwarno Suwarno Tinungki, Sisca Resca Prichalia Tita Damayanti Lestari Toding, Gusti Londong Utamakno, Lakon Wahono, Hardi Wahyuningsih, Siti Nuria Warsito, Sunaryo Hadi Widiatmoko, Fajar Rizki Widya Paramita Lokapirnasari Wulandari, Fernanda Wurlina, W Yulianna Puspitasari