Analisis Penerapan Penuh Peraturan Pemerintah Nomor 71 Tahun 2010 Tentang Standar Akuntansi Pemerintah (SAP) Berbasis Akrual (Kasus Pada Pemerintah Kota Medan)
DAFTAR PUSTAKA
Adhikati, P and Mellamvik, F.,2011, “The Rise and Fall of Nepalese Control
Government”. Journal of Accounting In Emerging Economics Vol 1 :
123-143
Ardiansyah, 2013, “ Factors Affecting The Readiness of PP No. 71 Tahun 2010
About Government Accounting Standards (Case Study On Working Units
in KPPN Malang‟s Working Area)”. Jurnal Ilmiah Mahasiswa FEB 1-17.
Augustine, Y., dan R. Kristaung., 2013, Metodologi Penelitian Bisnis dan
Akuntansi, Jakarta , PT Dian Rakyat.
Bovaird, T.Loffer, E., 2013, Public Management and Governance, New York,
Routledge.Buhr, N., 2010, From Cash to Accrual and Domestic To
International Government Accounting Standard Setting in Last 30 Years,
Makalah disajikan pada Sixth Accounting History Internaional Conferenc,
Wellington 19 August.
Damayanti, Ayu Ratna, 2013, “Akuntansi Akrual dan Penerapannya di Sektor
Publik : Sebuah Agenda Pembaruan”, Modul BPKP, Universitas
Hasanuddin Makassar.
Dalimunthe, J., Fadli And Muda, Iskandar., 2014, “ Study on the Impact of
Government Complexity and Reguler Governments Size on Human
Development Index in North Sumatera, Indonesia”. Global Journal of
Management and Business Research: A Administration and Management
Vol 14 issue 10
Diamond, Jack, 2002, Performance Budgetting: Is Accrual Accounting Required?,
International Monetary Fund.
Erlina, 2011, Metodologi Penelitian, Medan , USU Press.
EQ Mustafa, Zainal & Wijaya, Tony., 2012, Panduan Teknik Statistik SEM &
PLS dengan SPSS AMOS, Yogyakarta , Cahaya Atma Pustaka.
_____ , dan Rasdianto, 2013, Akuntansi Keuangan Daerah Berbasis Akrual,
Medan, Brama Ardian.
Faradillah, Andi., 2013, “Analisis Kesiapan Pemerintah Daerah Dalam
Mnerapkan Standar Akuntansi Pemerintahan (Peraturan Pemerintah
Nomor 71 Tahun 2010), Skripsi, Dipublikasikan, Universitas Hasanuddin
Makassar.
76
Universitas Sumatera Utara
77
Ghozali, Imam., 2014, Model Persamaan Struktural Konsep dan Aplikasi dengan
Program Amos 22.0, Semarang , Badan Penerbit-UNDIP.
Hamid Solaemani, and Hojjat, Solaemani., 2013, “The Necessity of Applying
Accrual Accounting In Establishing Performance Budgetting System:
Analytical Study”. International Journal Of Accounting and Financial
Reporting 2.2.
Harun, Harun., Karren,v and Eggletton,I., 2012, “Instituonalization of Accrual
Accounting In The Indonesian Public Sector”. Journal of Accounting And
Organizational Change, pp 257-285.
Herlina, Hetti., 2013, “Analisis Faktor-Faktor yang Mempengaruhi Kesiapan
Pemerintahan Daerah Dalam Implementasi PP 71 Tahun 2010 (Studi
Empiris : Kabupaten Nias Selatan)”. Journals, pp 1-11.
Ibrahim, Pajaruddin., 2013, “Akuntansi Akrual dan Penerapannya Di Sektor
Publik: Telaah Pustaka”, Skripsi, Dipublikasikan, Universitas Hasanuddin
Makassar.
Ichsan, Muhammad., 2013, Manfaat Basis Akrual Akuntansi Pemerintahan:
Pondasi Manajemen Biaya Entitas Pemerintahan”, Modul BPKP, Program
Studi Magister Akuntansi Fakultas Ekonomi Universitas Indonesia.
_______________________, Kajian Variabel-Variabel Kesuksesan Penerapan
Basis Akrual Dalam Sistem Akuntansi Pemerintahan”, Modul BPKP,
Program Studi Magister Akuntansi Fakultas Ekonomi Universitas
Indonesia.
Janet, V. Dan Robert, B.,2007, The New Public Service, New York: M.E, Sharpe
Khan, Abdul and Mayes, Sthepen., 2009, Transition to Accrual Accounting,
Fiscal Affairs Departement, International Monetery Fund, September,
2009.
KSAP, 2010, Implementasi Standar Akuntansi Pemerintahan Berbasis Akrual
pada Pemerintahan Daerah, Makalah disajikan dalam seminar pentahapan
implementasi SAP akrual Pemerintah Daerah, Jakarta, 25 Maret.
KSAP, 2011, Laporan Keuangan Pemerintahan Daerah Menuju Akrual Basis dan
Opini Wajar Tanpa Pengecualian. Makalah Disajikan dalam Seminar
Nasional Ikatan Akuntan Indonesia Wilayah Sulawesi Selatan, Makassar,
18 Februari.
Universitas Sumatera Utara
78
Kusuma Yudha Indra Muhammad, 2013, “Analisis Faktor-Faktor yang
Mempengaruhi Tingkat Penerapan Akuntansi Akrual pada Pemerintah”,
Skripsi, Dipubliksikan, Universitas Diponegoro Semarang.
Likierman, A., 2003, Planning And Controlling UK Public Expenditure On A
Resource Basis, Public Money & Management 23, 45-50
Maksum, Azhar., Hamid, Rustam And Muda, Iskandar., 2014, “The Impact of
Treasurer‟s Experience and Knowledge on the Effectiveness of the
Administration and Preparation of the Accountability Reporting System in
North Sumatera”. Asian Journal of Finance & Accounting Vol 6 No. 2
Mehrolhassani, Hossien Muhammad., Emami, Moghzan and Mahani., 2015,
“Implementation Status Of Accrual Accounting system in Healt h Sector”,
Global Journal Of Health Science Vol 7.
Muda, Iskandar., Erlina And Bukit, Rina., 2014, “ The Effect of Fiscal Potential
Fiscal Needs and Internal Control on the Provincial Intergovernmental
Transfer Allocation in the District/ Cities in The North Sumatera –
Indonesia”. International Journal of Management Sciences and Business
Research Vol 3 Issue 10.
____________., Rafiki, Ahmad., 2014, “ Human Resources Development and
Performance of Government Province of Employees: A Study in North
Sumatera, Indonesia”.Journal of Economics and Behavioral Studies Vol 6
No. 2, pp 152-162
__________________________,And Harahap, Rezeki Martua., 2014, “ Factor
Influencing Employees‟s Performance: A study on the Islamic Banks in
Indonesia ”.International Journal of Business and Social Science Vol 5
No. 2.
____________., Rasdianto And Lubis, Safri Muhammad., 2014, “Implementation
of the Cash Revenue System: A case Study in the Local Government Task
Forces‟ Unit of North Sumatera Province, Indonesia”.Information
Management and Business Review Vol 6, No. 2, pp 96-108
Mulyana, Budi., 2009. Penggunaan Akuntansi Akrual di Negara-Negara Lain:
Tren di Negara-Negara OECD.
(http:// Sutaryofe.staff.uns.ac.id/files/2011/10/akuntansi -berbasisakrual.pdf)
Diakses pada tanggal 23 Januari 2015
Nasution, Nur., 2010, Manajemen Perubahan, Cetakan ke-1, Bogor, Ghalia
Indonesia.
Universitas Sumatera Utara
79
Noor, J ., 2011, Metodologi Penelitian Untuk Skripsi, Tesis, Disertasi & Karya
Ilmiah, Jakarta, Kencana.
Nurzaimah, Rasdianto And Muda, Iskandar., 2014,” Analysis on the Timelines of
the Accountability Report by the Treasurer Spending in Task Force Units
in Indonesia”. International Journal of Academic Research in Accounting
Finance and Management Science Vol 4, pp 176-190
Peraturan Pemerintah Nomor 71 Tahun 2010 Tentang Standar Akuntansi
Pemerintahan (Berbasis Akrual).
Pusat Litbang Pembangunan dan Keuangan Daerah Badan Penelitian dan
Pengembangan Kementrian Dalam Negeri, 2010. Kesiapan Pemerintah
Daerah dalam Implementasi SAP Berbasis Akrual Penuh Berdasarkan PP
No. 71 Tahun 2010, Jakarta.
Renyowijoyo, Muindro., 2008, Akuntansi Sektor Publik Organisasi Nonlaba,
Edisi Pertama, Jakarta, Mitrawacana Media (STIE Trisakti).
___________________., 2008, Akuntansi Sektor Publik Organisasi Nonlaba,
Edisi Pertama, Jakarta, Mitrawacana Media (STIE Trisakti).
Saman Muhammadi, Maher Mohammadi, and Zare Sahar., 2012, Implementation
to Full Accrual Basis in Governmental Organizations (Case Study : Shiraz
University of Technology Iran)”. Interdiciplinary Journal Of
Contemporary Research In Business and Economics. pp. 287-298.
Simanjuntak, B., 2010, “Moving Toward Accrual Accounting”. Makalah disajikan
pada Regional Public Service Conference, Jakarta, 8 November.
South Asian Federation of Accountants, 2006, A Study Accrual Based Accounting
For Governments and Public Sector Entities in SAARC Countries, New
Delhi, SAFA.
Stamatiadis, F., Eriotis, N. And Vasiliou, D., 2009, “Assessing Accrual
Accounting Reform In Greek Public Hospital: An Empirical
Investigation”. International Journal of Economic Science and Applied
Research, 4,1, PP 153-184.
Sugiyono, 2012, Metodologi Penelitian Bisnis, Cetakan ke-16. Bandung,
Alfabeta.
Sunarto, 2004, Perilaku Organisasi, Yogyakarta, AMUS Yogyakarta.
Tickell Geofrey, 2010, “Cash To Accrual Accounting: One Nation‟s Dilemma”.
The International Business and Economics Research Journal, pp. 9-11.
Universitas Sumatera Utara
80
Undang-Undang Nomor 17 Tahun 2003 Tentang Keuangan Negara
_____________, Nomor 1 Tahun 2004 Tentang Keuangan Negara.
Upping, P.Oliver, J., 2011, ”Accounting Change Model for The Public Sector:
Adopting Luder‟s Model for Developing Countries”. International Review
of Business Resarch Papers Vol 7-1: 364-380.
Wahrmann, Sally A., 2014, A Change In Accounting Methods From Cash To
Accrual, Trade Journals, pp 106.
Watskin, A. Edward, C. 2007, “Accounting New Public Management and
American Politics”. Theoritical Insights Into The National Performance
Research Critical, Perspective on Accounting 18: 33-58.
Wibowo, 2006, Manajemen Perubahan, Edisi 1, Jakarta, PT Raja Grafindo
Persada.
Wijaya, Henryanto, 2008, Standar Akuntansi Pemerintahan (PP No. 24 Tahun
2005) Untuk Pengelolaan Keuangan Negara yang Transparan dan
Akuntabel. Jurnal Akuntansi / Tahun XII No. 3, 313-323.
Universitas Sumatera Utara
Adhikati, P and Mellamvik, F.,2011, “The Rise and Fall of Nepalese Control
Government”. Journal of Accounting In Emerging Economics Vol 1 :
123-143
Ardiansyah, 2013, “ Factors Affecting The Readiness of PP No. 71 Tahun 2010
About Government Accounting Standards (Case Study On Working Units
in KPPN Malang‟s Working Area)”. Jurnal Ilmiah Mahasiswa FEB 1-17.
Augustine, Y., dan R. Kristaung., 2013, Metodologi Penelitian Bisnis dan
Akuntansi, Jakarta , PT Dian Rakyat.
Bovaird, T.Loffer, E., 2013, Public Management and Governance, New York,
Routledge.Buhr, N., 2010, From Cash to Accrual and Domestic To
International Government Accounting Standard Setting in Last 30 Years,
Makalah disajikan pada Sixth Accounting History Internaional Conferenc,
Wellington 19 August.
Damayanti, Ayu Ratna, 2013, “Akuntansi Akrual dan Penerapannya di Sektor
Publik : Sebuah Agenda Pembaruan”, Modul BPKP, Universitas
Hasanuddin Makassar.
Dalimunthe, J., Fadli And Muda, Iskandar., 2014, “ Study on the Impact of
Government Complexity and Reguler Governments Size on Human
Development Index in North Sumatera, Indonesia”. Global Journal of
Management and Business Research: A Administration and Management
Vol 14 issue 10
Diamond, Jack, 2002, Performance Budgetting: Is Accrual Accounting Required?,
International Monetary Fund.
Erlina, 2011, Metodologi Penelitian, Medan , USU Press.
EQ Mustafa, Zainal & Wijaya, Tony., 2012, Panduan Teknik Statistik SEM &
PLS dengan SPSS AMOS, Yogyakarta , Cahaya Atma Pustaka.
_____ , dan Rasdianto, 2013, Akuntansi Keuangan Daerah Berbasis Akrual,
Medan, Brama Ardian.
Faradillah, Andi., 2013, “Analisis Kesiapan Pemerintah Daerah Dalam
Mnerapkan Standar Akuntansi Pemerintahan (Peraturan Pemerintah
Nomor 71 Tahun 2010), Skripsi, Dipublikasikan, Universitas Hasanuddin
Makassar.
76
Universitas Sumatera Utara
77
Ghozali, Imam., 2014, Model Persamaan Struktural Konsep dan Aplikasi dengan
Program Amos 22.0, Semarang , Badan Penerbit-UNDIP.
Hamid Solaemani, and Hojjat, Solaemani., 2013, “The Necessity of Applying
Accrual Accounting In Establishing Performance Budgetting System:
Analytical Study”. International Journal Of Accounting and Financial
Reporting 2.2.
Harun, Harun., Karren,v and Eggletton,I., 2012, “Instituonalization of Accrual
Accounting In The Indonesian Public Sector”. Journal of Accounting And
Organizational Change, pp 257-285.
Herlina, Hetti., 2013, “Analisis Faktor-Faktor yang Mempengaruhi Kesiapan
Pemerintahan Daerah Dalam Implementasi PP 71 Tahun 2010 (Studi
Empiris : Kabupaten Nias Selatan)”. Journals, pp 1-11.
Ibrahim, Pajaruddin., 2013, “Akuntansi Akrual dan Penerapannya Di Sektor
Publik: Telaah Pustaka”, Skripsi, Dipublikasikan, Universitas Hasanuddin
Makassar.
Ichsan, Muhammad., 2013, Manfaat Basis Akrual Akuntansi Pemerintahan:
Pondasi Manajemen Biaya Entitas Pemerintahan”, Modul BPKP, Program
Studi Magister Akuntansi Fakultas Ekonomi Universitas Indonesia.
_______________________, Kajian Variabel-Variabel Kesuksesan Penerapan
Basis Akrual Dalam Sistem Akuntansi Pemerintahan”, Modul BPKP,
Program Studi Magister Akuntansi Fakultas Ekonomi Universitas
Indonesia.
Janet, V. Dan Robert, B.,2007, The New Public Service, New York: M.E, Sharpe
Khan, Abdul and Mayes, Sthepen., 2009, Transition to Accrual Accounting,
Fiscal Affairs Departement, International Monetery Fund, September,
2009.
KSAP, 2010, Implementasi Standar Akuntansi Pemerintahan Berbasis Akrual
pada Pemerintahan Daerah, Makalah disajikan dalam seminar pentahapan
implementasi SAP akrual Pemerintah Daerah, Jakarta, 25 Maret.
KSAP, 2011, Laporan Keuangan Pemerintahan Daerah Menuju Akrual Basis dan
Opini Wajar Tanpa Pengecualian. Makalah Disajikan dalam Seminar
Nasional Ikatan Akuntan Indonesia Wilayah Sulawesi Selatan, Makassar,
18 Februari.
Universitas Sumatera Utara
78
Kusuma Yudha Indra Muhammad, 2013, “Analisis Faktor-Faktor yang
Mempengaruhi Tingkat Penerapan Akuntansi Akrual pada Pemerintah”,
Skripsi, Dipubliksikan, Universitas Diponegoro Semarang.
Likierman, A., 2003, Planning And Controlling UK Public Expenditure On A
Resource Basis, Public Money & Management 23, 45-50
Maksum, Azhar., Hamid, Rustam And Muda, Iskandar., 2014, “The Impact of
Treasurer‟s Experience and Knowledge on the Effectiveness of the
Administration and Preparation of the Accountability Reporting System in
North Sumatera”. Asian Journal of Finance & Accounting Vol 6 No. 2
Mehrolhassani, Hossien Muhammad., Emami, Moghzan and Mahani., 2015,
“Implementation Status Of Accrual Accounting system in Healt h Sector”,
Global Journal Of Health Science Vol 7.
Muda, Iskandar., Erlina And Bukit, Rina., 2014, “ The Effect of Fiscal Potential
Fiscal Needs and Internal Control on the Provincial Intergovernmental
Transfer Allocation in the District/ Cities in The North Sumatera –
Indonesia”. International Journal of Management Sciences and Business
Research Vol 3 Issue 10.
____________., Rafiki, Ahmad., 2014, “ Human Resources Development and
Performance of Government Province of Employees: A Study in North
Sumatera, Indonesia”.Journal of Economics and Behavioral Studies Vol 6
No. 2, pp 152-162
__________________________,And Harahap, Rezeki Martua., 2014, “ Factor
Influencing Employees‟s Performance: A study on the Islamic Banks in
Indonesia ”.International Journal of Business and Social Science Vol 5
No. 2.
____________., Rasdianto And Lubis, Safri Muhammad., 2014, “Implementation
of the Cash Revenue System: A case Study in the Local Government Task
Forces‟ Unit of North Sumatera Province, Indonesia”.Information
Management and Business Review Vol 6, No. 2, pp 96-108
Mulyana, Budi., 2009. Penggunaan Akuntansi Akrual di Negara-Negara Lain:
Tren di Negara-Negara OECD.
(http:// Sutaryofe.staff.uns.ac.id/files/2011/10/akuntansi -berbasisakrual.pdf)
Diakses pada tanggal 23 Januari 2015
Nasution, Nur., 2010, Manajemen Perubahan, Cetakan ke-1, Bogor, Ghalia
Indonesia.
Universitas Sumatera Utara
79
Noor, J ., 2011, Metodologi Penelitian Untuk Skripsi, Tesis, Disertasi & Karya
Ilmiah, Jakarta, Kencana.
Nurzaimah, Rasdianto And Muda, Iskandar., 2014,” Analysis on the Timelines of
the Accountability Report by the Treasurer Spending in Task Force Units
in Indonesia”. International Journal of Academic Research in Accounting
Finance and Management Science Vol 4, pp 176-190
Peraturan Pemerintah Nomor 71 Tahun 2010 Tentang Standar Akuntansi
Pemerintahan (Berbasis Akrual).
Pusat Litbang Pembangunan dan Keuangan Daerah Badan Penelitian dan
Pengembangan Kementrian Dalam Negeri, 2010. Kesiapan Pemerintah
Daerah dalam Implementasi SAP Berbasis Akrual Penuh Berdasarkan PP
No. 71 Tahun 2010, Jakarta.
Renyowijoyo, Muindro., 2008, Akuntansi Sektor Publik Organisasi Nonlaba,
Edisi Pertama, Jakarta, Mitrawacana Media (STIE Trisakti).
___________________., 2008, Akuntansi Sektor Publik Organisasi Nonlaba,
Edisi Pertama, Jakarta, Mitrawacana Media (STIE Trisakti).
Saman Muhammadi, Maher Mohammadi, and Zare Sahar., 2012, Implementation
to Full Accrual Basis in Governmental Organizations (Case Study : Shiraz
University of Technology Iran)”. Interdiciplinary Journal Of
Contemporary Research In Business and Economics. pp. 287-298.
Simanjuntak, B., 2010, “Moving Toward Accrual Accounting”. Makalah disajikan
pada Regional Public Service Conference, Jakarta, 8 November.
South Asian Federation of Accountants, 2006, A Study Accrual Based Accounting
For Governments and Public Sector Entities in SAARC Countries, New
Delhi, SAFA.
Stamatiadis, F., Eriotis, N. And Vasiliou, D., 2009, “Assessing Accrual
Accounting Reform In Greek Public Hospital: An Empirical
Investigation”. International Journal of Economic Science and Applied
Research, 4,1, PP 153-184.
Sugiyono, 2012, Metodologi Penelitian Bisnis, Cetakan ke-16. Bandung,
Alfabeta.
Sunarto, 2004, Perilaku Organisasi, Yogyakarta, AMUS Yogyakarta.
Tickell Geofrey, 2010, “Cash To Accrual Accounting: One Nation‟s Dilemma”.
The International Business and Economics Research Journal, pp. 9-11.
Universitas Sumatera Utara
80
Undang-Undang Nomor 17 Tahun 2003 Tentang Keuangan Negara
_____________, Nomor 1 Tahun 2004 Tentang Keuangan Negara.
Upping, P.Oliver, J., 2011, ”Accounting Change Model for The Public Sector:
Adopting Luder‟s Model for Developing Countries”. International Review
of Business Resarch Papers Vol 7-1: 364-380.
Wahrmann, Sally A., 2014, A Change In Accounting Methods From Cash To
Accrual, Trade Journals, pp 106.
Watskin, A. Edward, C. 2007, “Accounting New Public Management and
American Politics”. Theoritical Insights Into The National Performance
Research Critical, Perspective on Accounting 18: 33-58.
Wibowo, 2006, Manajemen Perubahan, Edisi 1, Jakarta, PT Raja Grafindo
Persada.
Wijaya, Henryanto, 2008, Standar Akuntansi Pemerintahan (PP No. 24 Tahun
2005) Untuk Pengelolaan Keuangan Negara yang Transparan dan
Akuntabel. Jurnal Akuntansi / Tahun XII No. 3, 313-323.
Universitas Sumatera Utara