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All Journal The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma
Eka Findi Tresnawati
Sekretariat Daerah Kabupaten Sumenep
Economics, Econometrics & Finance

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ADA APA DENGAN SAP (AADS) AKRUAL? Tresnawati, Eka Findi; Setiawan, Achdiar Redy
Jurnal Akuntansi Multiparadigma Vol 4, No 2 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (728.286 KB)

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Abstract: What Happens with Acrual-Based SAP?. This article provides anoverview regarding SAP accrual-based and its problems. It compares information content of PP 24/2005’s cash toward accrual and PP 71/2010’s accrual-based toshow the urgency of accrual-based financial reporting requirements. The analysis borrows Abeysekara’s accounting imperialism. Discussion also involves empirical evidence and evaluation of accrual-based implementation probability in Sumenep Regency. Findings show that accrual-based information is not an urgent need and tends to be difficult to be implemented. Reflecting the evidence in Sumenep, local governments are faced with the need of human resources, the question of the use-fulness of accrual information, and technical difficulties on implementation.Abstrak: Ada Apa Dengan SAP (AADS) Akrual?. Artikel ini memberikan gambaran mengenai SAP akrual dan problematikanya. Dimulai dengan telaah perbandingan konten informasi SAPPP 24/2005 berbasis cash toward accrual dan PP71/2010 berbasis akrual guna menunjukkan urgensi pemerintah daerah (pemda) tentang kebutuhan pelaporan keuangan berbasis akrual. Alur pembahasan meminjam alur pikir imperialisme akuntansi Abeysekera. Pembahasan meliputi telaah empiris dan menunjukkan bahwa informasi laporan akrual sejatinya bukan merupakan kebutuhan urgen dan memiliki kecenderungan sulit diterapkan. Berkaca pada bukti di Sumenep, pemda dihadapkan pada kebutuhan sumber daya manusia, pertanyaan tentang kebermanfaatan informasi akrual dan kesulitan teknis pelaksanaannya.
Incomprehension, dependency, and distrust in the presentation of fixed asset figures: Front stage dramaturgy Tresnawati, Eka Findi; Djamhuri, Ali; Kamayanti, Ari
The Indonesian Accounting Review Vol. 6 No. 1 (2016): January - June 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v6i1.849

Abstract

This study aims to explore the role of actors in presenting financial statements and those who manage assets in performing the presentation of fixed assets figures in the balance sheet. These actors consist of the major parts in various stories. Dramaturgy was employed as a method to analyze the roles, coupled with an analysis of impression management from John and Pittman Taxonomy. A thorough research review was conducted on the front stage. In some scenes, the actors performed intimidation when forcing other actors to present the asset data instantly. In another time, ingratiation was done to cover the weak-nesses when the assets caretaker felt neglected. The role of self-promotion was performed by the Financial Manager of Regional Work Unit (PPK-SKPD) when he wanted to show that he had worked hard to prepare the balance sheet and refuses to bear the errors when the balance sheet presenting assets data was in trouble. Impression management techniques were used entirely by the actors to show the desired self-image, at certain time and in cer-tain circumstances. The roles played by the actors give rise to the phenomenon that the fixed assets figures presented in the balance sheet rest on the condition of incomprehension, dependency, and distrust between the actors. The presentation of fixed assets figures in the balance sheet shows a series of accounting process filled by conflict, as seen throughout the show. This research is expected to increase the study in the context of academic on the topic of fixed assets, particularly in the public sector (government).
Co-Authors Achdiar Redy Setiawan Ali Djamhuri Ari Kamayanti