Analysis of Graduate Understanding of “START BPKP” Regarding Management and Supervision of State Finance (Empirical Study of STAR BPKP Graduates of the Accounting Study Program in the Government of Andalas University)

Thia Fathiah, Dr.Suhairi, SE, M.Si, AK.CA, Nini Syofriyeni,SE, M.Si, AK, CA

Abstract


 

Asbstract

 

     This study aims to see differences in the level of understanding between graduates of STAR BPKP with the status of State Finance Managers (PKN) and the status of Government Internal Supervisory Apparatus (APIP) regarding management and supervision of state finances. This topic was chosen in relation to the implementation of the STAR BPKP scholarship program by the government, this activity aims to ensure that government accountants who play a role as PKN and APIP have adequate understanding regarding the management and supervision of state finances. Therefore, research is needed to assess the ability of the STAR BPKP graduates after completing their education through the STAR scholarship program. The population in this study were graduates of the Andalas STAR BPKP which consisted of 6 classes in 2013-2018 which were divided into two groups, namely PKN and APIP. The sample in this study amounted to 42 people for the PKN group and 11 for the APIP group. The number of samples was determined with a ratio of 80% and 20% for both PKN and APIP groups based on the quota sampling method with Convienence basis. The hypothesis in this study was tested using the Independent Sample t-test statistical test. The results showed that there was a significant difference in understanding between PKN and APIP regarding management and supervision of government finances.

 

Keywords - Understanding of government financial management and supervision; APIP; PKN

 

 

 

 

 


Keywords


Understanding of government financial management and supervision; APIP; PKN

Full Text:

PDF

References


Abdul Halim. 2002. Akuntansi Sektor Publik. Jakarta : Salemba Empat.

Bahtiar Arif, Muchlis, Iskandar. 2002. Akuntansi Pemerintahan, Jakarta: Salemba Empat.

Ghozali, Iman. 2001. Aplikasi Analisis Multi Variate Lanjutan dengan Program SPSS. Semarang: Badan Penerbit UNDIP.

Hilwa. 2016. Pengaruh pemanfaatan beasiswa terhadap hasil belajar siswa di SMK Negeri 4 Jakarta.[skripsi]. Jakarta. Fakultas Ilmu Tarbiyah dan Keguruan. UIN Syarif Hidayatullah. http://repository.uinjkt.ac.id (diakses 10 Desember 2018)

Mugtafillah. 2015. Analisis tingkat pemahaman pengguna potensial laporan keuangan pemerintah daerah terhadap manfaat penerapan standar akunatansi pemerintah berbasis akrual di Indonesia (Sebuah Studi Eksploratif). Aceh. [skripsi] Fakultas Ekonomi. Universitas Syiah Kuala. http://etd.unsyiah.ac.id (diakses10 Desember 2018)

Manaf. 2015. Pengaruh pemahaman tentang standar akuntansi pemerintahan dan sistem pengendalian intern terhadap proses reviu laporan keuangan pemerintah daerah oleh inspektorat dan implikasinya terhadap kualitas Laporan Keuangan Pemerintah Daerah pada inspektorat Kabupaten/Kota di Propinsi Aceh. Aceh. Vol 3 No 4 http://www.jurnal.unsyiah.ac.id/JAA/article/view/4442/3823 (diakses 30 November 2018)

Nurillah. 2014. Pengaruh kompetensi Sumber Daya Manusia (SDM), penerapan Sistem Akuntansi Keuangan Daerah (SAKD), pemanfaatan Teknologi Informasi, dan Sistem Pengendalian Intern terhadap kualitas Laporan Keuangan Daerah (studi empiris pada SKPD Depok)

Republik Indonesia. 2003. Undang-Undang Keuangan Negara. Jakarta: Sekretariat Negara

Republik Indonesia. 2004. Undang-Undang Pemeriksaan Pengeluaran dan Tanggung Jawab Keuangan Negara. Jakarta:Sekretariat Negara

Republik Indonesia. 2005. Peraturan Pemerintah tentang Pengelolaan Keuangan Daerah. Jakarta: Keuangan Negara

Republik Indonesia. 2008. Peraturan Pemerintah tentang Sistem Pengendalian Intern Pemerintah. Jakarta: Sekretariat Negara

Republik Indonesia. 2009. Peraturan Mentri Dalam Negeri tentang Pelaporan Keuangan dan Kinerja Pemerintah. Jakarta : Sekretariat Negara

Rizki Mardiana. 2017. Pengaruh pemahaman akuntansi pengendalian internal dan efektivitas penerapan SAP berbasis akrual terhadap kualitas laporan keuangan (Studi pada Satuan Kerja Perangkat Kota Banda Aceh). Aceh. Vol 2 No 2 http://www.jim.unsyiah.ac.id/EKA/article/view/3167 (diakses 10 Desember 2018)

Revrisond Baswir. 2000. .Akuntansi Pemerintahan Indonesia. Yogyakarta: BPFE.

Ruzan. 2014. pemahaman aparatur pengelola keuangan terhadap standar akuntansi pemerintahan ( studi pada Satuan Kerja Perangkat Aceh di pemerintah Aceh

Sugiyono. Metode Penelitian Bisnis. Bandung: CV Alfabeta

Uma, Sekaran. 2006. Research Methods For Business (Metode Penelitian untuk Bisnis). Edisi empat buku 1. Salemba Empat.




DOI: http://dx.doi.org/10.52155/ijpsat.v14.1.851

Refbacks

  • There are currently no refbacks.


Copyright (c) 2019 Thia Fathiah

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.