panggabean, Marindo and Huseno, Dr. Tun (2025) Penerapan Standar Akuntansi Pemerintah Daerah Kabupaten Paser Provinsi Kalimantan Timur. Diploma thesis, Institut Pemerintahan Dalam Negeri.
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Abstract
Problem Statement/Background (GAP): Although Paser Regency has consistently achieved an Unqualified Opinion (WTP) from the Audit Board of Indonesia (BPK) in the last ten years, various notes and findings related to weaknesses in the presentation of financial reports are still found. These problems include inaccuracy in recording assets, undercollection of regional taxes, and overpayment of inventory expenditures, which indicate that the implementation of SAP has not been fully optimized. Purpose: To analyze in depth the implementation of Government Accounting Standards (SAP) in the Paser Regency Regional Government, East Kalimantan Province, and its impact on the quality of regional financial reports. Method: Using a descriptive qualitative approach with data collection methods through direct observation, semi-structured interviews with key informants from the Regional Finance and Asset Agency (BKAD), and documentation studies of financial reports and Audit Result Reports (LHP) of BPK. The research focuses on four main indicators of financial report quality based on SAP: relevance, reliability, understandability, and comparability. Result: In general, the financial report of Paser Regency has met the SAP requirements, but there are still technical obstacles in its implementation. The main obstacles lie in the competence of human resources, limited information technology, and lack of internal supervision. The Paser Regency Government has made various improvement efforts such as revising accounting policies, technical training of HR, and optimizing the regional financial information system. Conclusion: This study concludes that the implementation of Government Accounting Standards (SAP) in Paser Regency significantly contributes to improving the quality of financial reports, especially in terms of relevance, reliability, ease of understanding, and comparability. However, the effectiveness of SAP implementation is still not optimal due to several inhibiting factors, so that the quality of the report is not fully maximized. The Paser Regency Government needs to continue to improve the competence of its apparatus through ongoing training, strengthening the internal control system, and updating the financial information system so that SAP implementation can run more consistently, accurately, and transparently. Keywords: Government Accounting Standards, Financial Reports, Local Government, Paser Regency, Financial Report Quality, Accountability. Latar Belakang (GAP): Meskipun Kabupaten Paser secara konsisten meraih opini Wajar Tanpa Pengecualian (WTP) dari Badan Pemeriksa Keuangan (BPK) dalam sepuluh tahun terakhir, masih ditemukan berbagai catatan dan temuan terkait kelemahan dalam penyajian laporan keuangan. Permasalahan tersebut meliputi ketidaktepatan dalam pencatatan aset, kekurangan pemungutan pajak daerah, serta kelebihan pembayaran belanja persediaan, yang mengindikasikan bahwa implementasi SAP belum sepenuhnya optimal. Tujuan: Menganalisis secara mendalam penerapan Standar Akuntansi Pemerintahan (SAP) di lingkungan Pemerintah Daerah Kabupaten Paser, Provinsi Kalimantan Timur, serta dampaknya terhadap kualitas laporan keuangan daerah. Metode: Menggunakan pendekatan kualitatif deskriptif dengan metode pengumpulan data melalui observasi langsung, wawancara semi-terstruktur dengan informan kunci dari Badan Keuangan dan Aset Daerah (BKAD), serta studi dokumentasi terhadap laporan keuangan dan Laporan Hasil Pemeriksaan (LHP) BPK. Penelitian difokuskan pada empat indikator utama kualitas laporan keuangan berdasarkan SAP: relevansi, keandalan, dapat dipahami, dan dapat dibandingkan. Hasil: Secara umum laporan keuangan Kabupaten Paser telah memenuhi ketentuan SAP, namun masih terdapat kendala teknis dalam penerapannya. Kendala utama terletak pada kompetensi sumber daya manusia, keterbatasan teknologi informasi, dan kurangnya pengawasan internal. Pemerintah Kabupaten Paser telah melakukan berbagai upaya perbaikan seperti revisi kebijakan akuntansi, pelatihan teknis SDM, dan optimalisasi sistem informasi keuangan daerah. Kesimpulan: Penelitian ini menyimpulkan bahwa penerapan Standar Akuntansi Pemerintahan (SAP) di Kabupaten Paser secara signifikan berkontribusi terhadap peningkatan kualitas laporan keuangan, khususnya dalam aspek relevansi, keandalan, kemudahan pemahaman, dan keterbandingan. Namun, efektivitas penerapan SAP masih belum optimal akibat beberapa faktor penghambat, sehingga kualitas laporan belum sepenuhnya maksimal. Pemerintah Kabupaten Paser perlu terus meningkatkan kompetensi aparatur melalui pelatihan berkelanjutan, memperkuat sistem pengendalian internal, serta memutakhirkan sistem informasi keuangan agar implementasi SAP dapat berjalan lebih konsisten, akurat, dan transparan. Kata Kunci: Standar Akuntansi Pemerintahan, Laporan Keuangan, Pemerintah Daerah, Kabupaten Paser, Kualitas Laporan Keuangan, Akuntabilitas.
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Goverment Management > Public Finance |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 10 Jun 2025 03:37 |
| Last Modified: | 10 Jun 2025 03:37 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/24129 |
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