Moh. Mashudi Arif
Program Studi Akuntansi Fakultas Ekonomi, Universitas Jember
Hendrawan Santosa Putra
Program Studi Akuntansi Fakultas Ekonomi, Universitas Jember
Taufik Kurrohman
Program Studi Akuntansi Fakultas Ekonomi, Universitas Jember
DOI: https://doi.org/10.19184/jauj.v11i2.1267
ABSTRACT
The purpose of this study was to describe the eventual regency government readiness in implementing SAP accrual. The indicators used to assess the readiness include commitment/ integrity, human resources, facilities, and information systems. In addition this study will also describe the conditions and obstacles that occur during the preparation period and will provide an overview of SAP's strategy of accelerating the implementation of accrual through internal and external analysis. This study used a qualitative approach with quantitative tools as a medium for describing readiness. The data used is primary data obtained from observations, interviews and questionnaires. The results of this study explains that when viewed in terms of commitment, human resources, facilities, and information systems the regency government can be categorized quite ready in the analysis in general. This indicates that most on education still has the ability and capacity to implement accrual-based SA . based on the percentage of readiness on education , 50 % on education categorized as “less”, while the “good” only 3.8 % remaining in the category of “pretty” by 46.2 %. The analysis of each variable is also not much different, of the four variables used commitment, human resources, and infrastructure criteria entered into the “pretty” and only variables or indicators of system information that has the criteria of “good”. The results of the road map analysis explaining that the regency government has some weaknesses and obstacles in implementing SAP accrual. The weaknesses include the lack of qualified human resources and infrastructure as well as less than the maximum support from the leadership on education. Strategies that can be used by the regency government as a form of accelerated accrual of SAP implementation, namely the aggressive strategy.
Keywords: SAP Accrual, Readiness, Commitment, Human Resources, Infrastructure, Information Systems
ABSTRAK
The purpose of this study was to describe the eventual government readiness in implementing SAP accrual. The indicators used to assess the readiness include commitment/integrity, human resources, facilities, and information systems. In addition this study will also describe the conditions and obstacles that occurred during the preparation period and will provide an overview of SAP's strategy of accelerating the implementation of accrual through internal and external analysis. This study used a qualitative approach with quantitative tools as a medium for describing readiness. The data used is primary data obtained from observations, interviews and questionnaires. The results of this study explain that when viewed in terms of commitment, human resources, facilities, and information systems the government can be categorized quite readily in the analysis in general. This indicates that most in education still have the ability and capacity to implement accrual-based SA. based on the percentage of readiness on education, 50 % on education categorized as "less", while the "good" only 3.8 % remaining in the category of "pretty" by 46.2 %. The analysis of each variable is also not much different, of the four variables used commitment, human resources, and infrastructure criteria entered into the "pretty" and only variables or indicators of system information that have the criteria of "good". The results of the road map analysis explain that the regency government has some weaknesses and obstacles in implementing SAP accrual. The weaknesses include the lack of qualified human resources and infrastructure as well as less than the maximum support from the leadership on education. Strategies that can be used by the regency government as a form of accelerated accrual of SAP implementation, namely the aggressive strategy.
Keywords: SAP Akrual, Kesiapan, Komitmen, Sumber Daya Manusia, Infrastruktur, Sistem Informasi
REFERENCES
Hunger, J, David. Wheelen, L. Thomas. 2003. Manajemen Strategis. Yogyakarta : Penerbit Andi.
Laporan Akhir Kajian. 2012. Kesiapan Pemda Dalam Implementasi SAP Berbasis Akrual Penuh Berdasarkan PP Nomor 71 Tahun 2010. Pusat Penelitian Pengembangan Pembangunan dan Keuangan Daerah. Kemendagri
Mulyana, Budi. 2009. Penggunaan Akuntansi Akrual di Negara-negara Lain: Tren di Negara-negara Anggota OECD. (http://sutaryofe.staff.uns.ac.id/files/2011/10/akuntansiberbasisakrual. pdf). Diakses tanggal 9 Agustus 2013.
Nordiawan, Deddi. Iswahyudi Sandi Putra, Maulidah Rahmawati. 2008. Akuntansi Pemerintahan. Jakarta : Salemba Empat.
Novalia, Eka. 2012. Analisis Kesiapan Pemerintah Daerah Dalam Menerapkan Standar Akuntansi Pemerintah Berbasis Akrual (Studi Pada Pemerintah Kabupaten Sampang). Surabaya : Repository UNAIR.
Peraturan Pemerintah Nomor 71 Tahun 2010 Tentang Standar Akuntansi Pemerintahan. 2010. Jakarta: Sekretariat Negara Republik Indonesia Priyatno, Dwi. 2012. Belajar Cepat Olah Data Statistik dengan SPSS. Yogjakarta. Penerbit Andi.
Sugiyono. 2010. Memahami Penelitian Kualitatif. Bandung: Alfabeta
