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All Journal SOLUSI Solusi: Jurnal Kajian Ekonomi dan Bisnis Journal of Financial and Behavioural Accounting Society: Jurnal Pengabdian Masyarakat Journal Of World Science Multidisciplinary Journal of Education, Economic and Culture ARTOKULO: Journal of Accounting, Economic and Management Economic and Business Horizon Annusfy
Nasrun Naida
BPKAD Tojo Una-Una, Indonesia
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Annusfy

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Dampak Implementasi Akuntansi Berbasis Akrual Terhadap Sistem Informasi  Pemerintahan Daerah Naida, Nasrun
Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 5 (2026): January 2026 , Annusfy
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/rzey6t67

Abstract

This study aims to examine the impact of accrual-based accounting implementation on the Regional Government Information System (SIPD), particularly in the Accounting and Reporting (AKLAP) module, within the Tojo Una-Una Regency Government. The adoption of accrual-based accounting, as mandated by Ministry of Home Affairs Regulation No. 64 of 2013, is intended to enhance the quality of Local Government Financial Reports (LKPD). The research employs a qualitative method using a descriptive approach. Data were gathered through questionnaires, interviews, and direct observations involving 50 respondents from 33 Regional Government Organizations (OPD) in Tojo Una-Una Regency). The findings indicate that the implementation of accrual-based accounting through the SIPD AKLAP module has been successfully carried out across all OPDs, producing a positive effect on the timeliness, relevance, and accuracy of financial reporting. Human resource development and information technology have been identified as key success factors in the effective application of accrual-based accounting. However, certain operational challenges remain and require improvement, particularly in the practical use of the SIPD AKLAP system in daily activities.
Co-Authors A, M. Ikbal Abda Abda Abdullah, M. Ikbal Amir , Andi Mattulada Amir, Andi Mattulada betty betty DEWI SARTIKA Femilia Zahra Fikry Karim Furqan, Andi Chairil Masruddin Megawati, Nani Meldawati, Lucyani Muhammad Din Munawarah Munawarah, Munawarah Rahma Masdar Rismanto Suryadi Hadi