The Accounting Education in Libyan Universities After Libyan Revolution of 2011

The aim of this paper is to explore the accounting educa- tion in Libyan universities after Libyan revolution of 201

Institusionalisasi Akuntansi Sosial pada Perum Perhutani Blitar

This study was attempted to describe the institutionalization of social accounting in Indonesian Forestry Company housing in Blitar. This project was a qualitative research which applied case study as the method in order to comprehend the institutionalization of social accounting in Indonesian Forestry Company housing in Blitar in which the liability of its social activities was PKBL (Partnership and Environment Development Program). The results revealed that the social accounting institutionalization process in this program experienced no significant problems; instead, the management provided great supports to the implementation of this program, such as organizing a reconstruction program every month, arranging training program for PKBL staff. In addition, this program encouraged the implementation of new beneficial policies, such as the guarantee provision on PKBL loan for customers and the customers\u27 exclusion in life insurance. Nevertheless, some documents or regulations concerning the implementation of PKBL activities could not be found completely in this study

Accrualization in the Public Sector: the Case of Situbondo District

The move from cash to accruals accounting by many governmentsis viewed as an aspect of an ongoing New Public Management agenda designed to achievea more business-like and Performance – focused public sector.This paper examines the process of change in the Situbondo district early adoption of accrual based fiancial reporting. The study's main objective is to present a history that identifis the agents of change promoting and facilitating an early adoption of public sector accrual accounting. The main primary data source for this research was interviews with key actors. The result shows that changes from cash basis to the accrual into accrual basis as the Government Regulation No. 71 of 2010

Eksplorasi Penilaian Pendekatan Pasar untuk Penentuan NJOP PBB Perusahaan di Kabupaten Pasuruan

Penelitian ini menyangkut penilaian properti oleh Pemerintah Kabupaten Pasuruan tahun 2014 yang bertujuan menentukan Nilai Jual Objek Pajak (NJOP) Pajak Bumi dan Bangunan (PBB) 2015 dalam rangka meningkatkan PAD Kabupaten Pasuruan yang dilakukan dengan menggunakan pendekatan pasar. Penelitian ini merupakan suatu action reaserch untuk mengaplikasikan teori – teori penilaian dalam praktek penilaian yang dilakukan oleh Pemda Kabupaten Pasuruan pada tahun 2014 untuk NJOP PBB tahun 2015 tersebut. Action reaserch dilakukan oleh peneliti untuk menjawab pertanyaan tentang bagaimana teori penilaian properti dilaksanakan di lapangan. Hasil penelitian yang dilakukan oleh peneliti menemukan bahwa penilaian Perusahaan yang dilakukan Pemda Kabupaten Pasuruan di akhir tahun 2014 dengan tujuan penentuan NJOP PBB 2015 yang merupakan pendekatan pasar belum sesuai dengan Standar Penilai Indonesia. Terdapat dua faktor yang mempengaruhi NJOP PBB tahun 2015, yaitu faktor internal yang terdiri dari lokasi objek pajak dan keadan fisik objek penilaian serta faktor eksternal yang kebijakan pemerintah dan permintaan pasar

Kapabilitas Dinamis, Implementasi Sistem Akuntansi Pemerintahan dan Kualitas Laporan Keuangan SKPD (Studi pada Pemerintah Kabupaten Kediri)

Penelitian ini bertujuan untuk menguji pengaruh konstruk kapabilitas dinamis organisasi dan kontribusi masing-masing dimensinya terhadap implementasi Sistem Akun­tansi Pemerintahan (SAP) berbasis akrual dan dampak implementasi SAP terhadap kuali­tas laporan keuangan yang dihasilkan Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Kediri. Dimensi kapabilitas dinamis yang digunakan dalam penelitian ini meliputi kapa­bilitas penginderaan, kapabilitas belajar, kapabilitas integrasi, dan kapabilitas koor­dinasi. Metode penelitian yang digunakan adalah penelitian kuantitatif-eksplanatif dengan sasaran penelitian meliputi para Pejabat Penatausaha Keuangan (PPK) dan pegawai yang mem­bantu PPK secara langsung dalam pekerjaan akuntansi SKPD. Survei dilaksanakan pada 32 SKPD dan datanya dianalisis secara statistik dengan Structural Equation Modeling (SEM). Hasil penelitian menunjukkan bahwa konstruk kapabilitas dinamis berpengaruh terhadap implementasi SAP. Dimensi yang paling berkontribusi dalam membentuk kapa­bilitas dinamis adalah kapabilitas integrasi yang kemudian disusul dengan kapabilitas koordinasi, kapabilitas belajar, dan kapabilitas penginderaan. Penelitian juga membuktikan bahwa implementasi SAP berpengaruh terhadap kualitas laporan keuangan

Living in Harmony:financial Reporting Objective of Javanese Traditional Market Traders

Accounting conceptual framework consists of two main components, they are the objectives of financial reporting and the concepts that resultand follow logically from those objectives.Modern retail market usually uses this conceptual framework to prepare its financial reporting. The purpose of this study is to define the financial reporting objectives of Javanese traditional market traders who have different concept with modern retail market traders because they have different culture. This study uses grounded theory method to explore the accounting values of Javanese traditional market traders. Using 7 informants in 4 traditional markets in South of Malang, it is found that the feeling of grateful for whatever they got (nrimoingpandum) and great tolerance each other (among roso) as a foundation for their simple accounting reporting. This study comes with living in harmony as a financial reporting objective of Javanese traditional market trader

New Public Management, Accounting Reform, and Institutional Perspective of Public Sector Accounting in Indonesia

This study discusses the development of New Public Management (NPM) and accounting reform in public sector organization. The first part of this study discusses the theoretical concept and Characteristics of NPM as well as the relevant factors behind the development of NPM around the world. The second part tries to relate accounting reform in the context of NPM. Special attention is also given to complexities emerge in the implementation of accounting reform, that is a movement from single entry and cash basis accounting into accrual based and double entry accounting systems. At the end, this study discusses the institutional perspective in sociology relevant to public sector accounting, specifically correlated to the process of accounting reform. As Indonesia now is in the process of implementing autonomy and decentralization policies which one of its initiative is putting accrual double entry accounting systems in place, this study also specifically highlight the process of accounting reform in Indonesia