Analisis Kesiapan Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual pada Badan Pemberdayaan Masyarakat dan Pemerintahan Kelurahan Kota Lubuklinggau

Abstract

Application Readiness Analysis of Accrual Based Government Accounting Standards on the Community Empowerment Board and Village Government Lubuklinggau.

This Research to determine how the readiness of the implementation of Accrual Based Government Accounting Standards and this study aimed to determine the readiness of the Community Empowerment Board and Village Government Lubuklinggau in applying accrual-based government accounting standards. Data collection techniques were done by observation and in­depth interviews with managers and employees

of the finance department and related parts in the preparation of financial statements. The result of data collected were analyzed with qualitative method using an interpretive approach. The results showed readiness of Community Empowerment Board and Village Government Lubuklinggau were supported by the commitment, human resources, facilities and infrastructure, and information systems. Community Empowerment Board and Village Government Lubuklinggau anticipate the obstacles encountered in the form of accrual based accounting design approach, types of financial statements, the accrual-based budgeting, recognition of revenue and expenditure load/Recognition. Meanwhile, in terms of organizational culture, employee of Community Empowerment Board and Village Government Lubuklinggau receive positively because of Government Regulation Number 71 Year 2010 using the approach path of peace (conciliative approach) by introducing a new culture before replacing the old culture.

Keywords : Government Accounting Standards, Commitment, Human resources, Facilities and infrastructure , and Information systems and Organizational culture.