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Analisis Kesiapan Penerapan Standar Akuntansi Pemerintah Berbasis Akrual Pada Pemerintah Kabupaten Nias Barat

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Analisis Kesiapan Penerapan Standar Akuntansi Pemerintah Berbasis Akrual Pada Pemerintah Kabupaten Nias Barat SKRIPSI ANALISIS KESIAPAN PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL PADA PEMERINTAH KABUPATEN NIAS BARAT Diajukan Oleh: PROGRAM STUDI AKUNTANSI KEUANGAN PUBLIK JURUSAN AKUNTANSI POLITEKNIK NEGERI MEDAN MEDAN 2020 ABSTRAK Tujuan penelitian ini adalah untuk mengetahui kesiapan penerapan Standar Akuntansi Pemerintah Berbasis Akrual pada Pemerintah Kabupaten Nias Barat yang diindikasikan dengan komitmen, SDM, sarana prasarana dan sistem informasi. Jenis penelitian yang dilakukan adalah penelitian dekriptif kualitatif. Penelitian ini dilakukan dengan mengambil objek pada Pemerintahan Daerah Kabupaten Nias Barat. Jenis data yang yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Metode analisis data menggunakan analisi dekriptif. Berdasarkan analisis data sebelumnya menunjukkan bahwa pemerintah Kabupaten Nias Barat dalam menerapkan Standar Akuntansi Pemerintah Berbasis Akrual yang dilihat dari dimensi komitmen adalah siap dengan persentase 75,3%, sumber daya manusia adalah siap dengan persentase 73,3%, sarana prasarana adalah siap dengan persentase 76,67%, dan sistem informasi adalah siap dengan persentase 81%. Kata kunci: SAP Berbasis Akrual, komitmen, SDM, sarana prasarana dan sistem informasi i ABSTRACT This study aims is to know the readiness to apply Accrual Based Government Accounting Standards to the West Nias Regency Government indicated by commitment, human resources, infrastructure and information systems. The type of research done is qualitative descriptive research. This research was conducted by taking objects in the Local Government of West Nias Regency. The types of data used in this study are primary and secondary data. Data analysis methods use descriptive analysis. Based on the analysis of previous data shows that the West Nias Regency government in implementing The Accounting Standards of The Accrual Based Government seen with commitment indicators is ready with a percentage of 75,3%, human resources are ready with a percentage of 73,3%, infrastructure is ready with a percentage of 76,67%, and the information system is ready with a percentage of 81%. Keywords: SAP Based Accrual, commitment, HR, infrastructure and information system ii KATA PENGANTAR Puji dan syukur atas kehadirat Tuhan Yang Maha Esa, karena berkat dan rahmat- Nya sehingga penulisan skripsi yang berjudul ”Analisis Kesiapan Penerapan Standar Akuntansi Pemerintah Berbasis Akrual di Kabupaten Nias Barat” dapat diselesaikan dengan baik. Skripsi ini merupakan salah satu syarat menyelesaikan Pendidikan Program Sarjana Terapan Program Studi Akuntansi Keuangan Publik di Politeknik Negeri Medan. Pada kesempatan ini, diucapkan terimakasih kepada Pemerintah Kabupaten Nias Barat yang memberi kesempatan untuk mengecap pendidikan di Program Studi Akuntansi Keuangan Publik Jurusan Akuntansi Poiteknik Negeri Medan, serta memberikan data yang diperlukan oleh peneliti dalam menyelesaikan skripsi ini, karena tanpa adanya fasilitas yang diberikan, penulis belum tentu mendapatkan kesempatan yang mulia ini. Semoga dengan adanya program kerjasama antara Kabupaten Nias Barat dan Politeknik Negeri Medan, maka generasi penerus bangsa dari Kabupaten Nias Barat dapat berbuat yang lebih maksimal di daerah Kabupaten Nias Barat, sehingga target pembangunan di Kabupaten Nias Barat dapat tercapai dengan maksimal. Proses penulisan skripsi ini tidak terlepas dari bimbingan, bantuan, serta dukungan dari semua pihak. Oleh karena itu, pada kesempatan ini ingin diucapkan terimakasih yang sebesar-besarnya kepada: 1. Bapak Abdul Rahman, S.E.,Ak., M.Si., CA., CPA., Direktur Politeknik Negeri Medan. 2. Bapak Darwin S. H. Damanik, S.E., M.Si., Ketua Jurusan Akuntansi Politeknik Negeri Medan 3. Bapak Sastra Karo-Karo, S.E. Ak., M.Si., Sekretaris Jurusan Akuntansi Politeknik Negeri Medan 4. Ibu Dr. Meily Surianti, S.E., Ak., M.Si., CA., CMA., Kepala Program Studi Akuntansi Keuangan Publik Jurusan Akuntansi Politeknik Negeri Medan iii 5. Ibu Anita Putri, S.E., M.Si., Sekretaris Program Studi Akuntansi Keuangan Publik. 6. Bapak Pirma Sibarani, S.E., M.S. A.k., Dosen Pembimbing utama dan Ibu Dina Arfianti Siregar, S.E., M.Si., Dosen Pembimbing Pendamping yang telah memberikan banyak waktunya untuk mengarahkan dan memberikan petunjuk. 7. Seluruh Bapak /Ibu Dosen dan Staf Politeknik Negeri Medan. 8. Teristimewa kepada keluarga tercinta, ayahanda Rifeli Waruwu, S.Pd., dan Ibunda tersayang Oefalokhomi Harefa, S.E., yang telah mendidik dan membesarkan dengan penuh kasih sayang dan kesabaran. Terimakasih juga untuk Eunike ER. Xristin Waruwu, Mestika S. Natalia Waruwu, Ray Samson Stallone Waruwu, Saudara kandung. Terimakasih atas doa dan dukungan yang diberikan. 9. Seluruh teman-teman seperjuangan di AKP-8C Politeknik Negeri Medan yang memberikan saran, kritikkan, serta semangat. 10. Rekan-rekan seperjuangan organisasi Generasi Muda Nias (GEMA NIAS), Orahua Mahasiswa Nias Politeknik Negeri Medan (OMN- POLMED), dan Himpunan Pemuda Moro’o (HPM) yang selalu memberikan dukungan serta semangat. 11. Seluruh pihak yang membantu dalam menyelesaikan penulisan skripsi ini yang tidak dapat disebutkan satu persatu. Penulis berharap melalui Skripsi ini dapat memberikan manfaat bagi pembaca dan dapat menjadi bahan evaluasi dalam menerapkan Standar Akuntansi Pemerintah Berbasis Akrual di Kabupaten Nias Barat. Saran dan kritik yang bersifat konstruktif dari para pembaca tentunya sangat penulis harapkan. Medan, September 2020 Penulis, Ray Pistos Gabryel Waruwu NIM 1605151056 iv DAFTAR ISI Hal LEMBAR PERSETUJUAN LEMBAR PENGESAHAN PERNYATAAN KEASLIAN SKRIPSI ABSTRAK ........................................................................................................... i ABSTRACT .......................................................................................................... ii KATA PENGANTAR ......................................................................................... iii DAFTAR ISI ........................................................................................................ v DAFTAR TABEL................................................................................................ vii DAFTAR GAMBAR .........................................................................................viii BAB 1 PENDAHULUAN ................................................................................... 1 1.1 Latar Belakang .................................................................................... 1 1.2 Rumusan Masalah ............................................................................... 2 1.3 Tujuan Penelitian ................................................................................ 3 1.4 Manfaat Penelitian .............................................................................. 3 BAB 2 Tinjauan Pustaka .................................................................................... 4 2.1. Landasan Teori ................................................................................... 4 2.1.1. Pemerintah Daerah ..................................................................... 4 2.1.2. Akuntansi Pemerintah................................................................. 4 2.1.3. Perkembangan Akuntansi Pemerintah Daerah ........................... 5 2.1.4. Standar Akuntansi Pemerintah ................................................... 6 2.1.5. Basis Akuntansi Pemerintah ....................................................... 7 2.1.6. Modifikasi Akuntansi Berbasis Akrual ...................................... 9 2.1.7. Komponen Laporan Keuangan dalam PP No. 71 tahun 2010 .... 10 2.2. Komitmen ........................................................................................... 11 2.3. Sumber Daya Manusia ....................................................................... 12 2.4. Infrastruktur ........................................................................................ 12 2.5. Sistem Informasi ................................................................................ 13 2.6. Penelitian Terdahulu .......................................................................... 14 v BAB 3 Metode Penelitan ..................................................................................... 18 3.1 Jenis Penelitian .................................................................................... 18 3.2 Objek Penelitian .................................................................................. 18 3.3 Jenis Data ............................................................................................ 18 3.4 Metode Pengumpulan Data ................................................................. 19 3.5 Populasi dan Sampel ........................................................................... 20 3.6 Definisi Operasional Variabel Penelitian ............................................ 21 3.7 Skala Pengukuran ................................................................................ 22 3.8 Metode Analisis Data .......................................................................... 23 BAB 4 Hasil Dan Pembahasan ........................................................................... 25 4.1 Profil Pemerintah Kabupaten Nias Barat ............................................ 25 4.1.1. Sejarah Singkat Kabupaten Nias Barat ....................................... 25 4.1.2. Visi Kabupaten Nias Barat ......................................................... 26 4.1.3. Misi Kabupaten Nias Barat......................................................... 26 4.1.4. Logo Kabupaten Nias
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