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All Journal Cakrawala Pendidikan Indonesian Journal of Applied Linguistics (IJAL) Journal of Education and Learning (EduLearn) Jurnal Kesehatan Masyarakat Lingua Cultura Journal of Physical Education Health and Sport JSSF : Journal of Sport Science and Fitness The Journal of Educational Development LET: Linguistics, Literature and English Teaching Journal JURNAL PENDIDIKAN JASMANI DAN OLAHRAGA Kinestetik : Jurnal Ilmiah Pendidikan Jasmani Gelanggang Olahraga: Jurnal Pendidikan Jasmani dan Olahraga (JPJO) Bisma: Jurnal Bisnis dan Manajemen Halaman Olahraga Nusantara : Jurnal Ilmu Keolahragaan Journal of Education Action Research JURNAL PENJAKORA JUARA : Jurnal Olahraga Jambura Health and Sport Journal ACTIVE: Journal of Physical Education, Sport, Health and Recreation Journal of Physical Education and Sports JOURNAL OF SPORT EDUCATION (JOPE) Riyadhoh : Jurnal Pendidikan Olahraga JOSSAE (Journal of Sport Science and Education) JSES : Journal of Sport and Exercise Science Journal of Sport Coaching and Physical Education Budapest International Research and Critics in Linguistics and Education Journal (Birle Journal) Jurnal Ilmiah Spirit Indonesian Journal of Sport Management ACPES Journal of Physical Education, Sport, and Health (AJPESH) Indonesian Journal for Physical Education and Sport Innovative: Journal Of Social Science Research Bookchapter Pendidikan Universitas Negeri Semarang Prosiding Seminar Nasional Pascasarjana Proceeding of International Conference on Science, Education, and Technology INSAN CENDEKIA : Jurnal Pengabdian Kepada Masyarakat Journal of Physical Education and Sports Journal of Physical Education Innovation ACPES Journal of Physical Education, Sport, and Health ACTIVE: Journal of Physical Education, Sport, Health and Recreation "Indonesian Journal for Physical Education and Sport "
Heny Setyawati
Unknown Affiliation
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Journal : Bisma: Jurnal Bisnis dan Manajemen

 1 
STRATEGI PENCAPAIAN OPINI WTPPEMERINTAH KABUPATEN BONDOWOSO DALAM PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL Setyawati, Heny
BISMA: Jurnal Bisnis dan Manajemen Vol 11 No 3 (2017)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v11i3.6476

Abstract

Abstract: New Public Management has reformed the financial management of the public sector by adopting approaches from the private sector in order to achieve organizational efficiency and effectiveness (including local and central government finances) and it was the reason behind the implementation of Accrual-based Government Accounting Standards (SAP). The Governmentof Bondowoso also implements accrual-based SAP policy. This study used a qualitative approach by using Strenghts Weaknessess Opportunities Threats (SWOT) analysis in the early stage to describe the strategy and then completed by in depth interview. The informants were 8 (eight) key persons in the Government of Bondowoso with significant roles in achieving the unqualified opinion in implementing the accrual-based SAP. Results show that commitment from the leaders of local government and institutions, financial statements presentation that in line with the SAP, sufficient internal control system, and the follow-up on the State Audit Agency’s recommendations on the local government financial statements are the major strengths in achieving the unqualified opinion of the accrual-based SAP. The opportunities in Strength-Opportunity (SO) strategy are the issuance of various laws and regulations and technical guidance of accrual-based accounting standards by the central government. Keywords: Unqualified Opinion, Accrual Based SAP, SWOT, Strategy.
Co-Authors Adi Imam Sarifudin Adi S Afifi, Sesaria Nisa Afiq, Muhammad Agus Kristiyanto Agus Kristiyanto Agus Kristiyanto Agus Kristyanto Kumbara Agus Raharjo Ahmad Badawi, Ahmad Airlangga Hartarto Aisah R. Pomatahu Akhmad Fajri Widodo Alan Alfiansyah Putra Karo Karo Alan Alfiansyah Putra Karo Karo Andi Nur Abady Andry Akhiruyanto Anggraeni, Fanisa Asfianti Arga Iman Malakani Ari Setiawan Baharuddin Ali Baktiyaningsih, Lulus Bambang Priyono Bambang Priyono Bambang Widjanarko Bella Putri Utami Billy Castyana, Billy Boby Helmi Candra, Adiska Rani Ditya Chandra Permana Chien-Wei Chen Ciptaning Wahyu W, Imam Santosa Damanik, Fuad Daristya Lyan Rian Dalu, Daristya Lyan Darmanto, Fery Darmawan, Fiat Dodi Dhias Fajar Widya Permana Didik Rinan Sumekto Didik Rinan Sumekto Didik Rinan Sumekto Didik Rinan Sumekto Dwi Purnomo DYP. Sugiharto, DYP. Erna Lestari Rambe Erzha Choiry Nissa Ettania Agustina FADLI, MOH Fajar Awang Fanisa Yuliawan Fatkhur Rozi Fatkhur Rozi Fika, Moh. Aula Furqon Hidayatullah Gui, Jamaludin Bahtiar Gustiana Mega Anggita Hanfin, Zahra Chumaira Amelia Hari Setijono Hari Setijono Hary Pramono Hendra Adinata Hendrayuda, Viktor Herfiantoro, Ardani Hermawan Pamot Raharjo, Hermawan Pamot Iftitakhur Rohmah Indah Wahyu Meysari Indrianto, Dani Indrianto, Dani Iswinardi, Iswinardi Izzah, Aqidatul Khoiril Anam Khoirul Anwar Pulungan Kurniawan, Achmad Rudy Kurniawan, Wahyu Ragil Kusuma, Donny Wira Yudha Lisa Andani Putri Lukmana, Ganis M. Affandi Arianto M. E. Winarno Mahalul Azam Mahenderan Appukutty Mantu, Nur Alim Mirdayani Pauweni Mohamad Annas Mohammad Arif Ali, Mohammad Arif molanu, ibnu taufiq Mugi Hartono Muhamad Chaerul Ichsan Muhammad Riski Adi Wijaya Muhsin, Muhamad Nanang Indardi Nasuka Nasuka Nasuka Nasuka Nasuka, Nasuka Naufal Hilmy Al as’ad Navik Puryantini Negoro, Muhammad Farkhan Tri Nofrizal, Dedi Norma Dyah Pratiwi Nugroho, Anan Nur Haziyanti Binti Mohamad Khalid Nurharsono, Tri Nurharsono, Tri nuridin, rahmat_sugandi Nurul Azizaturrohmah, Nurul Nurutami, Lina Dewi Pahlewi Asih Mukti Petrus Agustinus Franco Kapitan Prama Ramadani Putranto, Prama Ramadani Pramadanus, Imam Pratama, Dandy Rusly Prihantono, Yoga Aji Prima Ganda PUGUH CAHYO WAHONO Puji Purwono Pungki Indarto Rafikoh Rafikoh Rahardjo, Hermawan Pamot Ranu Baskara Aji Putra Ranu Baskora Aji Putra Ricko Irawan Rinaldi Aditya Rizki SP, Tri Agustin Wulandari Rizqananda, Ayutisa Rodhiyah, Syifa Robby Rofa Ichsandi Rony Syaifullah, Rony Rosbin Pakaya Ruman Ruman Rumini - Said Junaidi Salsabila, Alif Mazida Setya Rahayu Siti Baitul Mukaromah Siti Baitul Mukarromah Soedjatmiko Soedjatmiko Soegiyanto KS Soegiyanto Soegiyanto, Soegiyanto Soekardi, Soekardi Soekardi, Soekardi Solihin Solihin Sri Haryono Sri Lestari Subardi, Muhammad Bakhtiar sudaryadi, mahmud Sulaiman Sulaiman Sulaiman Sulaiman Sulaiman Sulaiman Sulaiman Sulastri, Cici Sumaryanto Sumaryanto Sungkowo Sungkowo Sungkowo Sungkowo Sungkowo Sungkowo Supriyono Supriyono Suripto, Agus Widodo Syahruddin Syarif Hidayat Tandiyo Rahayu Tandyo Rahayu Taufiq Arif Setyanto Taufiq Hidayah Taufiq Hidayah Taufiq Hidayah Tommy Soenyoto Totok Triputrastyo Murwatono Tri Tunggal Setiawan Turnomo Raharjo, Turnomo Tuti Haryati Tuti Haryati Viola Yashmak Candra Zenana Wal Asri T Muko Wati, Kharisma Wicaksono, Restu Aji Wykan Andreawan Yudha Kusuma , Donny Wira Yusuf Suparman Zainudin Amali Zainudin Amali Zein, Ahmad