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"Tesis ini membahas penerapan basis Kas Menuju Akrual pada laporan keuangan Badan Diklat ESDM dalam upaya persiapan menerapkan basis akrual laporan keuangan Badan Diklat ESDM. Penelitian ini adalah penelitian kualitatif deskriptif terhadap akun-akun dalam laporan keuangan Badan Diklat ESDM, yaitu Penyisihan Piutang Tidak Tertagih, Persediaan, Akumulasi Penyusutan, Utang Kepada Pihak Ketiga, dan Pendapatan Diterima Di Muka yang telah menerapkan basis akrual di Neraca tetapi masih ada beberapa kesalahan dalam penerapan basis akrual. Hasil penelitian menyarankan bahwa Badan Diklat ESDM harus menyiapkan konversi basis Kas Menuju Akrual menjadi basis akrual dengan cara inventarisasi atau konversi laporan yang sudah ada, meliputi Laporan Saldo Anggaran Lebih Awal, Neraca Awal, dan Laporan Perubahan Ekuitas

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This thesis discusses the application of Cash Towards Accrual basis on the financial report of the Agency for Mineral Resources in implementing the accrual basis financial report the Agency for Mineral Resources. This research is a descriptive qualitative study of accounts in the financial statements the Agency for Mineral Resources, that is allowance for doubtful account, inventory, accumulated depreciation, debts to third parties, and unearned revenues which have implemented accrual basis in the balance sheet but there are still some mistakes in the implementation of the accrual basis. Results of the study suggest that the Agency for Mineral Resources should prepare a conversion of Cash Towards Accrual basis to be Accrual basis by an inventory or conversion of existing reports, including Statement of Changes in Budget Surplus Beginning, Beginning Balance Sheet, and Statement of Changes in Equity"

"Penelitian ini bertujuan untuk mengetahui perbedaan perlakuan akuntansi atas pendapatan perpajakan antara sebelum dengan sesudah diberlakukannya Standar Akuntansi Pemerintah Berbasis Akrual di Kementerian Keuangan. Disamping itu, penelitian ini dimaksudkan untuk mengetahui permasalahan yang dihadapi Kementerian Keuangan dalam usahanya menerapkan Standar Akuntansi Pemerintah Berbasis Akrual. Metode penelitian ini adalah penelitian kualitatif dengan pendekatan studi kasus. Perbedaan perlakuan akuntansi dinilai dari kombinasi antara titik pengakuan, dokumen sumber, dan teknologi sistem informasi. Permasalahan yang dihadapai dinilai dari pelatihan pegawai, kebutuhan teknologi sistem informasi, komitmen pimpinan, biaya konversi, dan nilai yang diharapkan dari laporan keuangan. Hasil penelitian menunjukkan bahwa Perbedaan ada pada titik pengakuan pendapatan perpajakan yang didasarkan dengan dokumen sumber dimana basis kas menuju akrual diakui melalui setoran dan basis akrual melalui setoran dan ketetapan. Teknologi sistem informasi telah menyesuaikan dengan basis akrual namun masih by adjustment. Permasalahan utama terletak kepada SDM yang belum terlatih dan terlalu sering berganti karena pola mutasi.

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This study aims to determine differences in accounting treatment of tax revenue between before and after the enactment of Accrual Based Government Accounting Standards in the Ministry of Finance. In addition, this study is intended to find out the problems faced by the Ministry of Finance and its efforts to apply Accrual Based Government Accounting Standards.

This research method is qualitative research with case study approach. Differences in the accounting treatment are assessed by combination amongst points of recognition, source documents, and information systems technology. The problems faced are judged by employee training, the needs of information technology systems, management commitment, conversion costs, and the expected value of the financial statements.

The results showed that differences exist at the point of tax revenue recognition is based with the source document where the cash towards accrual basis recognized through the deposit and accrual basis through the deposit and statutes. Technology information system adapted to the accrual basis but still by adjustment method. The main problem lies to the untrained human resources and too often changed because of the pattern of mutations. "