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Bambang Pamungkas
Sekolah Tinggi Ilmu Ekonomi Kesatuan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Evaluasi Aplikasi Sistem Informasi Manajemen Akuntansi Barang Milik Negara (SIMAK BMN) Kaitannya Dalam Pencatatan Nilai Aset Tetap Pemerintah Studi Kasus pada Pusat Penelitian dan Pengembangan Tanaman Pangan Bogor Bambang Pamungkas; Fatchudin .; Agung Kusumahdinata
Jurnal Ilmiah Akuntansi dan Manajemen Ranggagading Vol 11 No 2 (2011)
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

One concrete effort by government to achieve transparency and accountability in managing the state budget (APBN/APBD) is delivery of government financial reporting that meets the principles of timely and prepared to follow governmental accounting standard which have been generally accepted. It is stipulated in law No 17 of 2003 on state finance, which requires the form and content of execution accountability reports APBN/APBD are prepared and presented according to government accounting standard. And explanation of Law No 1 year 2004 regarding state treasury stating that information presented in governmental financial reports can fulfill the principle of timely need to be held in Accounting System Central Government (SAPP), which consists of the central Accounting System (SiAP) and the Agency Accounting System (SAI). SAI consists of Financial Accounting System (GAAP) and the Accounting System State Property Goods (SABMN). Accounting Management Information System, hereinafter abbreviated to SIMAK is a financial application based on the financial accounting system (SAK). Meanwhile, SIMAK Application of State Property Goods (BMN) based on the Accounting System of State Property Goods (SABMN) held with the aim to produce the required information as a tool of accountability for the implementation of APBN and Management/control BMN used by a user of accounting unit goods.The aim study is to find out how the application procedure SIMAK BMN whether has helped the acceleration of accountability and transparency in the management of government fixed asset, and what are the outputs and the barriers that occur when implementing these procedures. For it is necessary for evaluation application system management accounting of state property goods (SIMAK BMN) related in listing of government fixed asset value starts at the smallest entity that began in the work unit level accounting unit power user stuff (UAKPB). Therefore, the research conducted on unit of work done on research and development center of food crops (Puslitbangtan) Bogor, which is a UAKPB unit under the ministry of agriculture.Evaluation results show that the application can be helpful for transparency and accountability in the management of government assets if managed properly. it's just that there are some constraints on the arrangement of BMN particularly frequent transfer of chattels which are not reported to the person in charge of the room. Consequently BMN records are inaccurate.
Pengaruh Penerapan Akuntansi Publik dan Kualitas Peraturan Perundangan Terhadap Kualitas Laporan Keuangan dan Akuntabilitas Kinerja Instansi Pemerintah Bambang Pamungkas
Jurnal Ilmiah Akuntansi dan Manajemen Ranggagading Vol 12 No 1 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

This research analyzes the effect of the implementation of public accounting, the quality of legislation on the quality of financial reports and their implications for government performance accountability system level local governments of Yogyakarta provinces privileges . Methods of data analysis using path analysis. The results showed that: 1) Implementation of public sector financial accounting and quality regulations affect the quality of government financial statements either partially or simultaneously. 2) Implementation of public sector financial accounting, quality regulations and the quality of financial reports of government influence on government performance accountability either partially or simultaneously.
Pengaruh Penerapan Akuntansi Sektor Publik Dan Pengawasan Terhadap Kualitas Laporan Keuangan Dan Implikasinya Terhadap Akuntabilitas Kinerja Instansi Pemerintah Bambang Pamungkas
Jurnal Ilmiah Akuntansi dan Manajemen Ranggagading Vol 12 No 2 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

This study analyzes the effect of implementation of public sector financial accounting and application of control on the quality of government financial reporting and performance accountability of government agencies, conducted by the census of 88 government agencies in the Government District and Municipal Government in Yogyakarta Special Region. Methods of data analysis using path analysis. The results showed 1) Implementation of public sector financial accounting and application of supervision affect the quality of financial statements 2) Implementation of public sector financial accounting and control over the quality of financial statement on government performance accountability
Determinan Penerapan Basis Akrual Secara Penuh Pada Pemerintah Daerah Bambang Pamungkas
Jurnal Akuntansi Vol. 22 No. 1 (2018): January 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i1.323

Abstract

This research meant to obtain a description on how much was the influence of the Indonesian’s Local Governmentsforwardness on the accrual-based Government Accounting System implementation to the quality of Local Government Financial Statements at the early stage of accrual basis executionin 2015. This research develops data from the Indonesian State Audit Institution’s Performance Audit Report on the Local Governments' Efforts in Implementing the Accrual-Based Government Accounting System by using three variables namely the commitment on regulation and policy;the Human Resource Management (HRM) in financial, assets, and Information Technology (IT); and the IT governance. Subsequently, examines the influence of those variables on the quality of 2015 Local Governments' Financial Statements.The results of this study indicate that the human resourceson financial, asset and IT management have a positive influence on the quality of the accrual-based Local Governments' Financial Statements. Conversely, the commitmentto regulation and policies and the IT management did not have a sufficient effect onthe improvement of the accrual-based Local Governments' Financial Statements quality. Thus, this research provides a recommendation for Local Governments, especially for those who have not achieved unqualified opinion, to improve their HRM in financial, asset and IT management in the benefit of escalating theiraccrual-based financial statements quality.
Co-Authors Agung Kusumahdinata Fatchudin .