Implementasi Standar Akuntansi Pemerintahan Berbasis Akrual terhadap Kualitas Laporan Keuangan Daerah
Studi Kasus pada BPKAD Kabupaten Dompu
DOI:
https://doi.org/10.55606/cemerlang.v6i1.10270Keywords:
Accrual-Based, BPKAD, Financial, Government Accounting System, Report QualityAbstract
This study aims to analyze the implementation of Accrual-Based Government Accounting Standards (SAP) and its relationship with the quality of financial statements at the Regional Financial and Asset Management Agency (BPKAD) of Dompu Regency. A qualitative case study approach was employed to obtain an in-depth understanding of the implementation process, supporting factors, challenges, and its contribution to financial reporting quality. Data were collected through interviews, observations, and documentation and analyzed using the Miles and Huberman interactive model, which consists of data reduction, data display, and conclusion drawing. The results indicate that the implementation of accrual-based SAP has been carried out effectively, supported by the use of SIPD RI, compliance with applicable accounting standards, and strong organizational commitment. However, several challenges remain, particularly limited human resource competence in accrual accounting and technical issues related to the accounting system. These challenges are addressed through training, self-learning, and technical guidance to improve staff capabilities and system utilization. Overall, the implementation of accrual-based SAP contributes to improving the quality of financial statements, particularly in terms of relevance, reliability, comparability, and understandability. These findings highlight the importance of continuous capacity building and system improvement.
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