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All Journal Jurnal Reviu Akuntansi dan Keuangan Vegetalika Nominal: Barometer Riset Akuntansi dan Manajemen Pelita - Jurnal Penelitian Mahasiswa UNY JOIV : International Journal on Informatics Visualization Jurnal Ilmiah Universitas Batanghari Jambi JIFA (Journal of Islamic Finance and Accounting) BERNAS: Jurnal Pengabdian Kepada Masyarakat Akuntansi'45 Jurnal Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi dan Bisnis (JDAB) JIFA (Journal of Islamic Finance and Accounting)
Arin Pranesti
Universitas Negeri Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Journal : Akuntansi'45

 1 
COMPANY READINESS IN APPLYING PRIVATE ENTITY FINANCIAL ACCOUNTING STANDARDS (SAK EP): A CASE STUDY OF REGIONAL OWNED ENTERPRISES (BUMD) IN YOGYAKARTA Pranesti, Arin; Hanani, Tri
AKUNTANSI 45 Vol. 3 No. 2 (2022): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v3i2.590

Abstract

The internationalization of accounting standards is a demand for globalization so that entities become more competitive in the world market. In 2025, Indonesia through the Financial Accounting Standards Board (DSAK) will begin to adopt the Private Entity Financial Accounting Standards (SAK EP) replacing the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). This study aims to determine the level of readiness of Regional Owned Enterprises (BUMD) in implementing SAK EP seen from several indicators of issuance SAK EP, recording system, presentation of financial statements, differences in financial accounting standards for entities without public accountability (SAK ETAP) and private entities (SAK EP) and availability of adequate human resources (HR). This research is a qualitative research conducted by conducting structured interviews with BUMD. The results showed that BUMD did not know the plan to change SAK ETAP to SAK EP. In addition, in terms of available resources, BUMD is deemed to need time to adjust the knowledge that needs to be possessed in order to adopt SAK EP. This research is a preliminary study to determine the initial readiness for the application of SAK EP in Indonesia. Keywords: Readiness, SAK EP, BUMD.
Kajian Sistem Penganggaran Partisipatif Pemerintah Daerah Melalui E-Government Sebagai Wujud Good Governance Pranesti, Arin
AKUNTANSI 45 Vol. 3 No. 1 (2022): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v3i1.699

Abstract

Perwujudan tata kelola negara yang syarat akan prinsip good governance yaitu akuntabel, transparan, dan partisipatif menjadi satu hal yang sangat penting di era saat ini. Salah satu hal strategis yang perlu dilaksanakan adalah mengimplementasikan dan meningkatkan tingkat kepekaan terhadap kebutuhan informasi publik (masyarakat). Tujuan dari penelitian ini adalah mengetahui bagaimana e-government dapat mendukung sistem penganggaran partisipatif guna mewujudkan pemerintah yang memiliki tata kelola yang baik. Penelitian ini merupakan penelitian kajian literatur yang bersumber pada penelitian dan literatur sebelumnya yang sesuai dengan topik penelitian untuk dianalisis guna mendapatkan simpulan atas hasil analisis yang dilakukan. Hasil penelitian menunjukkan bahwa dengan adanya e-government, masyarakat dapat secara aktif dmelaksanakan komunikasi interaktif dengan memberikan evaluasi dan tanggapan akan kinerja serta rencana pemerintah daerah. Hal tersebut mendukung konsep penganggaran partisipatif secara bottom-up sehingga dapat meningkatkan akuntabilitas dan transparansi pemerintah daerah.
Co-Authors Abda Abda Abdullah Taman Adeng Pustikaningsih Ahmad Samlawi Ahmad Sauki Al Zamani Arsy Widiyanti Arsy Widiyanti Arsy Widiyanti Astri Mardanik Denies Priantinah Devandani Ken Priambodo Dian Normalitasari Purnama Fajar, M. Andryzal Fajar, Muhammad Andryzal Frida Fanani Rohma Hanani, Tri Hanifah Amalia Putri Indra Wijaya Kusuma Kharisma Saski Larasati Kharisma Saski Larasati Larasati, Kharisma Saski Mariska Amalia Putri Mitra Kusrina Angelina Mulatiningsih Mulatiningsih Novita Nurbaiti Patriani Wahyu Dewanti Priambodo, Devandani Ken Ratna Candra Sari Rohma, Frida Fanani Rudi Prasetya Timur Rumiyati, Rumiyati Sekar Latri Sony Warsono Sylvia Alvirawaty Yuanissa Widiyanti, Arsy