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"ABSTRAKPenelitian ini bertujuan untuk mengoptimalkan akuntansi aset tetap di Dinas Bina Marga Provinsi DKI Jakarta dengan pendekatan soft systems methodology. Penelitian mengidentifikasi beberapa permasalahan akuntansi aset tetap seperti pengakuan aset tetap yang hanya dilakukan pada akhir tahun atau akhir semester, belum ditindaklanjutinya hasil sensus tahun 2013, serta kurangnya kompetensi pegawai terkait akuntansi aset tetap. Permasalahan-permasalahan tersebut berusaha dipecahkan oleh penelitian ini bersama para pihak terkait di Dinas Bina Marga Provinsi DKI Jakarta serta menghasilkan kesepakatan untuk dilakukan penyusunan regulasi penilaian aset tetap, penyusunan petunjuk teknis akuntansi aset tetap, peningkatan kapasitas pegawai, dan pemutakhiran database aset tetap.

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ABSTRACT

This research aims to optimize fixed asset accounting in Dinas Bina Marga Jakarta Provincial Government using soft systems methodology. The research identifies some problematical situations related with fixed asset accounting such as fixed asset recognition is only performed at the end of year term, the follow up of fixed asset physical inventory has not been done, and the lack of staf capacities. Those problematical situations are resolved by this research with related actors and Dinas Bina Marga will do the following action composing regulation of fixed asset valuation, composing fixed asset accounting technical guidelines, upgrading staf capacities, and updating fixed asset database."

"Penelitian ini bertujuan untuk menganalisis penerapan SAP berbasis akrual pada Pemerintah Provinsi DKI Jakarta. Metode yang digunakan adalah metode penelitian kualitatif studi kasus . Penerapan SAP berbasis akrual dapat dinilai dari kesiapan infrastruktur pendukung, seperti peraturan-peraturan pendukung, sumber daya manusia, sistem informasi, komitmen pejabat dan laporan keuangan yang dihasilkan. Hasil penelitian ini menunjukkan bahwa sudah ada peraturan yang mendukung baik dari Pemerintah Pusat, Kementerian terkait, maupun dari Pemerintah Provinsi DKI Jakarta sendiri untuk SAP berbasis akrual, komitmen juga telah diberikan oleh pimpinan tertinggi. Namun masih terkendala kurangnya kuantitas SDM yang tersedia dan sistem informasi akuntansi yang digunakan.

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This study aimed to analyze the application of accrual based governmental accounting standard in DKI Jakarta Provincial Government. The method used is qualitative research methods case study. The application of accrual based governmental accounting standard can be judged on the readiness of supporting infrastructure, such as supporting regulations, human resources, information systems, and a commitment by the leader, and resulting financial statements.

The results of this study indicate that there are already regulations that support both from the Central Government, relevant ministries, as well as from the Government of Jakarta itself to accrual based governmental accounting standard, the commitment has also been given by the supreme leader. But still constrained by lack of available quantity of human resources and accounting information systems used."

"Penelitian ini bertujuan mengkaji pengaruh komitmen pimpinan, SDM, kualitas teknologi informasi serta dukungan konsultan terhadap penerapan akuntansi berbasis akrual pada Pemprov DKI Jakarta. Pengambilan sampel menggunakan cluster area sampling pada 5 wilayah Kota Administrasi dan penetapan SKPD responden dilakukan dengan teknik purposive sampling, yaitu Bagian Keuangan di 5 wilayah Sekretariat Kota Pemprov DKI Jakarta. Pengumpulan data menggunakan survei kuesioner dan 83 kuesioner diisi dengan lengkap dan dapat diolah. Data diolah dengan menggunakan analisis Regresi Logistik Biner. Hasil penelitian membuktikan bahwa hanya variabel SDM yang memiliki pengaruh positif terhadap penerapan akuntansi berbasis akrual.

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This research intends to study the influence of management commitment, human resources, quality of information technology and consulting support to the implementation of accrual accounting in DKI Jakarta Provincial Government. Sampling using cluster area in 5 Municipal Government of DKI Jakarta and holds the respondents by purposive sampling technique in Finance Department. Data collecting using a survey questionnaire and 83 questionnaires filled out completely and can be processed. Data is processed using Binary Logistic Regression Analysis. Research proves that only the human resources variables that have a effect on the implementation of accrual accounting."

"Penelitian ini bertujuan untuk menganalisis kesiapan Pemerintah Provinsi DKI Jakarta sebagai salah satu pengelola keuangan dan aset daerah dalam menerapkan akuntansi berbasis akrual pada penyajian laporan keuangan Pemerintah Provinsi DKI Jakarta. Metode yang digunakan adalah metode penelitian kualitatif (studi kasus). Kesiapan pemerintah daerah dalam menerapkan pencatatan akuntansi berbasis akrual dapat dinilai dari kesiapan infrastruktur pendukung, seperti sistem pemerintahan dan politik, peraturan-peraturan pendukung, sumber daya manusia, sistem informasi, serta kebijakan dan model penerapannya. Hasil penelitian ini menunjukkan bahwa sudah ada dukungan dari Pemerintah Pusat untuk segera menerapkan pencatatan secara akrual basis dan sumber daya manusia juga sudah memadai, tetapi masih ada hambatan dari segi dasar peraturan dan petunjuk teknis penerapan basis akrual, serta sistem informasi akuntansi yang digunakan.

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The aim of this research is to determine the readiness of DKI Jakarta Provincial Government as one of financial and asset manager, in order to implement accrual based accounting in DKI Jakarta Provincial Government financial statement. This research used qualitative research method (case study). The readiness of local government to implement recording an accrual basis accounting can be examined from supportive infrastructure, i.e. government and political system, law product, human resource, accounting information system, and preparation policy and implementation model. The result of this research indicates that central government support to implementing accrual based accounting immediately and human resources are also sufficient, but there is obstacle from the rules and technical guidance and also accounting information systems that is used."

"Penelitian ini bertujuan untuk mengetahui apakah penerapan SIMAK BMN telah dilakukan secara efektif dengan mencerminkan keseluruhan dan kondisi asset yang sebenarnya di Ditjen Bina Marga serta sejauh mana pemanfaatan asset hasil SIMAK BMN dimanfaatkan oleh pengguna laporan keuangan. Penelitian dilakukan dengan cara studi lapangan berupa wawancara dengan petugas SIMAK BMN dan melakukan observasi di lingkungan Ditjen Bina Marga Kementerian Pekerjaan Umum. Hasil dari penelitian menunjukkan bahwa aplikasi SIMAK BMN sudah dilakukan secara cukup efektif dengan mencerminkan kondisi asset yang sebenarnya di Ditjen Bina Marga. Dengan adanya SIMAK BMN, pencatatan atas asset tetap lebih terpola dan dapat digunakan untuk pengambilan kep utusan. Catatan atas laporan aset yang dihasilkan dari SIMAK BMN sejauh ini cukup dapat diandalkan, namun tidak mencakup semuanya.

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The purpose of this study is to determine if the implementation of SIMAK BMN has been conducted effectively to reflect the overall and the current asset condition in Bina Marga and the extent of which the assets have been utilized by the users of financial statements. The study was conducted by field studies in the form of interviews with operator of SIMAK BMN and observing in Ditjen Bina Marga Ministry of Public Works.

The results of the study indicate that the application SIMAK BMN has been utilized quite effective as it reflects the current asset condition of Bina Marga's assets. With the existence of SIMAK BMN application, recording of fixed assets will be more patterned and can be utilized for decision making. Notes to asset report resulting from SIMAK BMN is reliable, however it does not cover the whole Bina Marga's assets."

"Jalan layang dapat mengalami kegagalan konstruksi. Hal tersebut dapat terjadi disebabkan kurang tertibnya pelaksanaan Sistem Manajemen Mutu SMM. Tujuan penelitian ini adalah mengembangkan sistem informasi manajemen mutu perencanaan, pembangunan dan pemeliharaan jalan layang berbasis web di lingkungan Dinas Bina Marga Provinsi DKI Jakarta. Pengembangan diawali dengan mengumpulkan data SMM di berupa SOP dan Instruksi Kerja, menganalisa kebutuhan organisasi, menganalisa fitur yang dibutuhkan dan mengembangkan perangkat lunak. Prototipe yang telah siap kemudian diuji kinerjanya dari aspek fungsional, efisiensi, reabilitas, kompatibilitas, usability dan keamanan. Perangkat lunak lulus dari semua uji yang dilaksanakan.

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Elevated Highway may experience construction. This situation occur due to lack of orderliness in the implementation of the Quality Management System QMS . The purpose of this study is to develop a web based quality management information system in planning, construction and maintenance of elevated highway at the Bina Marga Agency of Provinsi DKI Jakarta. The development begins with collecting QMS rsquo s data, SOP and Work Instructions, analyzing the needs of the organization, analyzing the features and conducting software development. When the prototype ready then tested its performance for functionality, efficiency, reability, compatibility and security. The software passes from all the tests performed."

"Penelitian ini membahas mengenai penerapan akuntansi Piutang Tuntutan Ganti Rugi (TGR) Pemerintah Provinsi DKI Jakarta yang meliputi pengakuan, pengukuran, penyajian, dan pengungkapan serta kesesuaiannya dengan SAP berbasis kas menuju akrual. Selain itu juga dibahas mengenai analisis penyisihan Piutang TGR tidak tertagih serta efektivitas Pemerintah Provinsi DKI Jakarta dalam mengelola Piutang TGR. Penelitian ini merupakan penelitian kualitatif dengan pendekatan studi kasus. Hasil penelitian menyatakan bahwa pengakuan dan penyajian Piutang TGR belum sesuai dengan SAP berbasis kas menuju akrual, sedangkan untuk pengukuran dan pengungkapan Piutang TGR telah memenuhi ketentuan dalam SAP berbasis kas menuju akrual kecuali pengungkapan mengenai penjelasan penyelesaian Piutang TGR. Selain itu didapati bahwa pengelolaan Piutang TGR Pemerintah Provinsi DKI Jakarta belum efektif. Pemerintah Provinsi DKI Jakarta sebaiknya melakukan perbaikan atas pengakuan, penyajian, dan pengungkapan Piutang TGR agar sesuai dengan ketentuan dalam SAP berbasis kas menuju akrual serta memperbaiki upaya penagihan Piutang TGR.

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This study discuss about the accounting application of Torts Claim Receivable in Local Government of DKI Jakarta which include the recognition, measurement, presentation, disclosure, and its compliance with the Government Accounting Standard, cash toward accrual. This study also analysis the allowance for doubtful accounts for Torts Claim Receivable and effectiveness of Local Governments of DKI Jakarta in managing its Torts Claim Receivable. This study is a qualitative case study approach. The study states that the recognition and presentation of its Torts Claim Receivable are not in accordance with the Government Accounting Standard, cash toward accrual. Meanwhile the measurement and disclosure have complied with the Government Accounting Standard, cash toward accrual except the explanation of Torts Claim Receivable settlement. In addition, it was found that the management of Torts Claim Receivable have yet effective. The Local Government of DKI Jakarta suppose to improve the recognition, presentation, and disclosure of its Torts Claim Receivable to conform with Government Accounting Standard, cash toward accrual and improve the collection."

"Government's Fixed Assets should be manage prudently. it is because fixed asset plays a very important role in public service. Besides, Government's Fixed Assets have a very material value, so that imprudence in fixed assets management have a very high risk.

Fixed Assets management included planning, stocking, repairing, and write off of fixed assets. Fixed assets management also held about fixed assets accounting. The main issues of this thesis is, how is the accountability of fixed assets accounting in Pemerintah Propinsi DKI Jakarta ?

Accounting of fixed assets is the part of Government Accounting. Government Accounting as the administration or Public Finance included recording of revenue and public spending. Undang-Undang No 17 Tahun 2003 Tentang Keuangan Negara and Undang-Undang Nomor 1 Tahun 2004 Tentang Perbendaharaan Negara regulated about Government Accounting.

There ara two main goals of Government Accounting. Managenal Control and Accountability. Subject of Managerial control is using Government Accounting as the base of decision making process. While Accountability has three domains, Financial Accountability which teamed is Financial Statements, Operational Accountability -with the use of resources as a r, lain focus- and Fiscal Accountability that related to the budget conformity. Accountability not just focused on implementation of the laws or regulation. More than that, it's also about the use of resources effectively and efficiently.

There are some problems in the implementation of :;ed assets management in Pemerintah Propinsi IaKI Jakarta. The problems are : (a) there is no regulation about assessment of fixed 4saets need, (b) i 1accurate factors in reporting of fixate assets. This mistakes aiiae from the official's misunderstanding and lack of control in day to day implementation. These problems influence The Financial Reports of Pemerintah Propinsi DKI Jakarta.

This problems also influence accountability of Pemerintah Propinsi DKI Jakarta's fixed assets accounting. It's difficult to reach Fiscal Accountability because inaccurately of fixed asset value in Balance Sheet released by Pemerintah Propinsi DKI Jakarta. It's also not easy to achieve Operational Accountability criteria because the absence of assessment needs regulations. On the other hand, Fiscal Accountability relatively easy to reach because almost all of the process of fixed assets management formally has done as the regulation want.

Generally, Pemerintah Propinsi DKI Jakarta has a policy to increase the quality of accountability in fixed assets management. We can see this from the regulations that regulate this subjeta. The problems that arise more technically and cause of the lack of operational regulation that can be used as a guidance for the officials.

The effort of Pemerintah Propinsi DKI Jakarta to make an Accounting Standard as a guidance in accounting practice, is a very good effort. This is a proactive step because National Standard Accounting for Government is not yet exist until now. Pemerintah Propinsi DKI Jakarta is suggested to finished the Amounting Standard immediately.

Also to make a regulations about assessment need of fixed assets that can be used as a guidance to implementation the regulation or rules. Control of accounting process also has to be a priority to prevent inaccurately of Financial Reporting, included Balance Sheet."

"Penelitian ini bertujuan untuk menganalisis penerapan akuntansi pemerintahan berbasis akrual pada Kementerian Kesehatan RI. Metode yang digunakan adalah metode penelitian kualitatif studi kasus. Analisis penerapan akuntansi pemerintahan berbasis akrual di Kementerian Kesehatan dilakukan dengan melihat pada kondisi infrastruktur pendukung seperti sistem informasi, sumber daya manusia, komitmen pimpinan dan laporan keuangan yang dihasilkan. Hasil penelitian ini menunjukkan bahwa sistem informasi yang digunakan telah menunjang penerapan akuntansi berbasis akrual namun belum terintegrasi secara optimal, komitmen pimpinan juga telah diberikan untuk penerapan akuntansi berbasis akrual di Kementerian Kesehatan namun belum didukung secara optimal oleh kondisi sumber daya manusia yang dimiliki. Secara umum laporan keuangan yang dihasilkan telah sesuai dengan peraturan terkait penerapan akuntansi pemerintahan berbasis akrual.

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The method used is qualitative research methods case study. Analysis of the accrual based government accounting standard in the Ministry of Health Indonesia is done by looking at the conditions of supporting infrastructure such as information systems, human resources, leadership commitments and financial reports generated.

The results of this study indicate that the information system used has supported the implementation of accrual based accounting but has not been integrated optimally, the leadership commitment has also been given for the implementation of accrual based accounting in the Ministry of Health but not optimally supported by the condition of human resources owned. In general, the resulting financial statements have been in accordance with the rules related to the application of accounting based government accruals. Key words Accrual basis, Governance Accounting, Ministry of Health"

"ABSTRAKPenelitian ini bertujuan untuk menganalisis pengelolaan aset tetap pada Pemerintah Daerah Provinsi DKI Jakarta berdasarkan siklus hidup aset dengan pendekatan Total Asset Management TAM agar mendukung pencapaian tujuan organisasi secara ekonomis, efisien, dan efektif. Penelitian bersifat kualitatif dengan pendekatan studi kasus. Analisis dilakukan dengan membandingkan praktik manajemen aset tetap yang ada dengan kerangka TAM serta best practice yang ada. Hasil penelitian menunjukkan bahwa pengelolaan aset tetap yang saat ini dilaksanakan di Pemerintah Daerah Provinsi DKI Jakarta belum seluruhnya memenuhi komponen dalam konsep Total Asset Management sehingga belum menunjukan adanya keterkaitan langsung antara pengelolaan aset tetap dengan strategi pencapaian tujuan organisasi.

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ABSTRACTThis study aims to analyze the fixed assets management at Jakarta Provincial Government DKI Jakarta based on assets life cycle approach and Total Assets Management TAM in order to achieve organizational objectives economically, efficiently, and effectively. This study used a qualitative method with case study approach. The analysis is done by comparing the current practices of fixed assets management with asset management best practice criteria and elements based on assets life cycle and TAM concept. The results shows that fixed assets management currently implemented in DKI Jakarta has not entirely meet the component in the the Aset Life Cycle Management and TAM concept thus has not shown any direct link between fixed assets management and an organizational strategy."