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Journal : Valid Jurnal Ilmiah

IMPLEMENTASI PERATURAN PEMERINTAH NOMOR 71 TAHUN 2010 TENTANG STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL Abdurrahim, Abdurrahim; Hidayati, Dwi Nur; Budiarto, Budiarto
Valid Jurnal Ilmiah Vol 16 No 1 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

This study is intended to determine the factors that influence the success of local governments in the implementation of PP 71/2010 on Accrual Based Government Accounting Standard. This quantitative research employs the regression method to analyse the regulations, human resources, commitment, other supporting elements and training which seem to influence the accomplishment of local governments in the implementation of PP 71/2010 on Accrual Based Government Accounting Standard. The population of the study is the regional finance management personnel in 32 Government Work Units (SKPD) within the district government of West Lombok comprising of head of SKPD and/or the finance administration officer (PPK), treasurer, and the planning staff. Sample is selected through the purposive sampling technique in which 96 respondents are given questionnaires. Only 71 respondents return the questionnaires. Likert scale is used for the data measurement. The result of the study shows that regulation, human resources, commitment, other supporting, and training elements partially and simultaneously have positive effect to the accomplishment of local governments in the implementation of PP 71/2010 on Accrual Based Government Accounting Standard.
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