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Journal : Akuntansi'45

Perkembangan Akuntansi Pemerintah Dalam Implementasi Standar Akuantansi Pemerintah Di Kementrian Sosial Saridawati Saridawati; Lathifah Dinar; Zahra Nur Aziza; Anindya Putri Widasari; Nita Tri Handayani
AKUNTANSI 45 Vol. 6 No. 1 (2025): 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.v6i1.4260

Abstract

This study analyzes the development of the government accounting system in Indonesia, focusing on the transition from the cash basis to the accrual basis, which began with the implementation of Government Regulation No. 24 of 2005 and was later replaced by Government Regulation No. 71 of 2010 on Government Accounting Standards (SAP). Through a literature review approach, this Study identifies the development trends and outcomes of applying the accrual basis for accounting in order to improve transparency and accountability in public financial transactions. As a case study, the Ministry of Social Affairs of the Republic of Indonesia (Kemensos) was selected to illustrate the implementation of SAP, including the preparation of the cash-based Budget Realization Report (LRA) as well as other accrual-based financial statements. The results show that accrual-based accounting is an important factor in improving transparency and accountability in government financial reporting.
Co-Authors Adam Ivanda Raditya Adi Supriyatna Adly, Sulthan Afdilah Rivky Metahesya Agung Suprianto Ahmad Rizky Hakim Akbar Jazuli Al Hafizh, M. Reza Alfianti Wulan Wandari Valenza Aliudin, Raden Muhammad Tedy Alvina, Trias Amallia, Novi Amaylia Putri Puspitasari Angelina Putri Rahayu Ani Rakhmanita Anindya Putri Widasari Anindya Putri Widasari Anisa Yulianti Annisa Nurul Liviany Annisa, Khairin Aprillia , Mega Arif Dian Rahmawati Aryana, Nasdian Aulia Khusai Ratul Ambia Aurannisa Fadia Ayuni, Ayuni Bella Pratiwi Bisri Bisri Br.Malau, Irma Yanti Celysabeta Marta Hutabarat Christien, Dahlia Citra Amalia Dahlia Dahlia David Dzaky Prasetyo Delia Alayda Delia Hanin Salsabila Denny Erica Deti Pratiwi Dewi Nur Aini Dewi, Shilfa Septiana Dimas Prasetya Dinda Ayu Nuraisyah Dita Faradilla Doni Ramadhana Eka Devi Trisnawati Elly Ami Wardani Elvia Nur Aziza Endah Wardani, Endah Ethic, Sabariah Etika Sabariah Fairuz, Zahra Putri Fakhri Rahman Azzura Farin Aprita Feri Husein Hibadullah Firmansyah Fitrianingsih, Dessy H. Hoiriah Haikal Aryo Pudra Karna Harahap, Yuliana Ilya Hardani, Sri Hoiriah, Hoiriah Hutagalung, Chaterina Charessa Ibnu Dwi Fajar Imelda Cinta Chrissanty Indah Aulia Indah, Alika Indarti, Wahyu Intan Puspaningrum Irwandy, Ade Irwin Ananta Vidada Istiatik, Dasih Irma Istiqamah, Aziza Ita Dewi Sintawati Janna, Ijratul Jantenes, Luis Kezia Abigail Sousia Khaila Deska Nuvie Khikmah, Saniyatul Khoirunaya, Shahnaz Kumorojati, Inggit Kurniawati Duha Lathifah Dinar Lathifah Dinar Lidtwin Titirloloby, Emiliana Lily Zahrani Lina Agustin Linda Permata Sari Maharani, Risma Septi Mardianti, Mia Mareta Nurul Fitri Mari Rahmawati MARIA BINTANG Mariska Wijaya, Mawar Mart Eliany Maya Hamidah Mega, Dini Mesye Laila Migeli, Fanny Mochammad Irfan Saputra Mohammad Aris Muflikhatun Novia Rahwawati Muhamad Yuzril Bimantoro Muhammad Addin Hidayatulloh Muhammad Aifa Fahreza Muhammad Faqih Zamani Muhammad Ryafinuddin Mujiaty, Yulia Mukti, Nanda Danur Setiya Muna Salsabila Murniyati Murniyati Mutiara Aryanti Nur Cahyani Nabila, Salwa Nadia Nadia Nadira Ash Shabilla Nadya Safitri Nanda Jussi Nazwa Fadya Bancin Nina Barokah Nina Sri Rahayu Nita Tri Handayani Noorend, Fariz Maulana Nova Fitrianti Novayanti, Deasy Nur Agustin, Merlin Nur Aini Setyawati Nurchika Rahayu H. Nurputri Hasanah, Tarisa Nurvi Oktiani Okky Kharisma Olivia Purama J Pangaribuan, Ruth Dahlia Paramitha, Dewi Priska Caroline Puji Astuti Puput Widiyasari Putra Aditya Muhammad Putri, Illyin Sekar Putri, Nadila Ananda Rachel Septya Sulistyastuti Rachmalyta Afifah Putri Raden Mohamad Herdian Bhakti Rahma Annisa Saraswati Rahmawati, Nadia Raidatullah, Selika Rahma Raihanah, Syahla Raihani Aprilia Ramadina Fadila Wibisono RANI RANI, RANI Ratih Hastasari Ratih Setyo Rini Regina, Devanka Regina, Putri Renika Yanti Reynaldi Yanuarsyah Rini Mustikowati Rini Wanti Sholikhah Riska Amanda Rismawati Nurraihani Riyani Rahayu Rizka Della Cahyani Safitri, Mutiara Indah Sagita, Renatha Salsabila, Lyra Agusta Salwa, Hanifah Aufa Sari, Murti Sari, Vianita Kumala Savina Dwi Cahya Sekar Arum Larasati Selfa Gaduh Kharisma Sembiring, Rhenda Basya Sephia Surya Utami, Andini Shasa Puja Amritha Shildan, Difa Maris Shofa, Ghaitsa Zhahira Simamora, Rotua Tiofanta Siti Mutmainah Sonatha, Anggrita Sri Astuti Suci Indah Permatasari Suharini Suharini Sukathen, Fauzy Putra Sukmadiningrat, Fitriani Suminten Suminten Suminten Suminten Suminten, Suminten Suryani, Rani SYIFA SALSABILA Syifana Putri Z. Teni Agustina Tirta Aprilia, Tania Tri Gianti Tukan, Mechtildis Berliana Umar Alhadi Umniati Afifah Valencya Valencya Vania Juliyana Viera Pramestya Viera Pramestya Makuta Wahyu Indrarti Widiyastuti, Kania Wijayanti, Devi Ayu Wowor, Afelini Michelle Yesi Anidya Putri Yoanisa Mefia, Sheilla Yosua Yosua Yufita Sri Rejeki Yuli Rofiyani Yulia Mujiaty Yuniar, Nuning Yusdiman, Wawang Zahra Nur Aziza Zahra, Syaqina Lailatul