Analisis kebijakan akuntansi koleksi bahan pustaka sebagai barang milik negara di Indonesia
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Jun 30, 2021
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Abstract
This study aims to analyze the practices of recording library material collection transactions in the existing system and problems in accounting policies related to library material collection transactions as state property. The case study in this qualitative research uses in-depth interviews, document analysis, and focus group discussions involving the National Library of Indonesia, the Ministry of Finance and the Government Accounting Standards Committee. The results of the study indicate that there are some problems related to recording transactions for collections of library materials, including applicable accounting policies. The study proposes some changes in accounting policies related to library material collection transactions based on Guidance Notes No. 2 Accounting for Libraries based on IPSAS.
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Hayadi, F. (2021). Analisis kebijakan akuntansi koleksi bahan pustaka sebagai barang milik negara di Indonesia. Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara Dan Kebijakan Publik, 6(2), 97-115. https://doi.org/https://doi.org/10.33105/itrev.v6i2.356
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References
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Carnegie, G. D., & West, B. P. (2003). How well does accrual accounting fit the public sector? Australian Journal of Public Administration, 62(2), 83–86. https://doi.org/10.1111/1467-8497.00327.
Carnegie, G. D., & West, B. P. (2005). Making accounting accountable in the public sector. Critical Perspectives on Accounting, 16(7), 905–928. https://doi.org/10.1016/j.cpa.2004.01.002
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Christiaens, J., Rommel, J., Barton, A., & Everaert, P. (2012). Should all capital goods of governments be recognised as assets in financial accounting? Baltic Journal of Management, 7(4), 429–443. https://doi.org/10.1108/17465261211272175.
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Ernest and Young. (2013). Accounting policy manual solution.
Furqan, A. C., Wardhani, R., Martani, D., & Setyaningrum, D. (2020). The effect of audit findings and audit recommendation follow-up on the financial report and public service quality in Indonesia. International Journal of Public Sector Management, 33(5), 535–559. https://doi.org/10.1108/IJPSM-06-2019-0173
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Herdianyah, H. (2019). Metodelogi Penelitian Kualitatif untuk Ilmu-Ilmu Sosial (2nd ed.). Salemba Humanika.
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Hyndman, N., & Connolly, C. (2011). Accruals accounting in the public sector: A road not always taken. Management Accounting Research, 22(1), 36–45. https://doi.org/10.1016/j.mar.2010.10.008
IAEA. (2008). IPSAS No 17 (& IAS No 38): Guidance Note 2 (Vol. 17).
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Buletin Teknis No. 15 Tentang Akuntansi Aset Tetap Berbasis Akrual, (2014).
Likierman, A. (2003). Planning and controlling UK public expenditure on a resource basis. Public Money and Management, 23(1), 45–50. https://doi.org/10.1111/1467-9302.00340
Mahmudi. (2003). Studi kasus sebagai strategi riset untuk mengembangkan akuntansi sektor publik. Jurnal Akuntansi & Auditing Indonesia, 7(1), 51–65.
Marti, C. (2006). Accrual Budgeting: Accounting Treatment of Key Public Sector Items and Implications for Fiscal Policy. Public Budgeting and Finance, 26(2), 45–65. https://doi.org/10.1111/j.1540-5850.2006.00846.x
Nasrudin, E. (2018). Efektivitas Sistem Informasi Manajemen Dan Akuntansi Barang Milik Negara (Simak-Bmn) Terhadap Pengelolaan Aset Negara. Jurnal Akuntansi Universitas Jember, 13(2), 45. https://doi.org/10.19184/jauj.v13i2.1878
Peraturan Perpustakaan Nasional Republik Indonesia Nomor 7 Tahun 2020 Tentang Rencana Strategis Perpustakaan Nasional tahun 2020-2024, (2020).
Public Sector Commitee. (1995). Definition and Recognition of Assets. International Federation of Accountant.
Putra, D. M. (2018). Indonesian Treasury Review. Jurnal Perbendaharaan, Keuangan Negara Dan Kebijakan Publik, 3(4), 330–346.
Putra, S. J., & Budiyanto. (2010). Development of Accounting Information System on state owned property. https://doi.org/10.1145/1806338.1806423
Setijaningsih, H. T. (2012). Teori Akuntansi Positif dan Konsekuensi Ekonimo. Jurnal Akuntansi, XVI(03), 427–438.
Susanti, R. M. (2018). Transformasi Pustakawan dan Perpustakaan Di Era Digital. Al Makhatab, 3(1), 1–7.
Suwardjono. (2008). Teori Akuntansi : Perekayasaan Pelaporan Keuangan (Ketiga). BPFE Yogyakarta.
United Nations. (2016). United Nations policy framework for International Public Sector Accounting Standards. https://www.un.org/ipsas/PolicyFramework.html
van Helden, J. (2019). New development: The practical relevance of public sector accounting research; time to take a stand. Public Money and Management, 39(8), 595–598. https://doi.org/10.1080/09540962.2019.1621053
West, B., & Carnegie, G. D. (2010). Accounting’s chaotic margins: Financial reporting of the library collections of Australia’s public universities, 2002-2006. Accounting, Auditing and Accountability Journal, 23(2), 201–228. https://doi.org/10.1108/09513571011023192.
West, B. P., & Carnege, G. D. (2013). Accounting’s Chaotic Margins: Financial Reporting Of The Library Collections Of Australia’s Public Universities. 日本畜産学会報, 84(July), 487–492. http://ir.obihiro.ac.jp/dspace/handle/10322/3933.
Badan Pemeriksa Keuangan. (2015). Laporan Hasil Pemeriksaaan BPK RI Tahun 2014.
Badan Pemeriksa Keuangan. (2017). Laporan Hasil Pemeriksaaan BPK RI Tahun 2016 (Issue 31).
Belkaoui, A. R. (2012). Accounting Theory (Kelima). Salemba Empat.
Burritt, R. L., McCrae, M., & Benjamin, C. (1996). What Is A Public-Sector Asset? Australian Accounting Review, 6(11), 23–28. https://doi.org/10.1111/j.1835-2561.1996.tb00004.x.
Carnegie, G. D., Sidaway, S., & West, B. (2013). A Chaotic Field of Practice: Financial Reporting of the Library Collections of Australia’s Public Universities, 2007-2011. Australian Academic and Research Libraries, 44(4), 195–216. https://doi.org/10.1080/00048623.2013.857444.
Carnegie, G. D., & West, B. P. (2003). How well does accrual accounting fit the public sector? Australian Journal of Public Administration, 62(2), 83–86. https://doi.org/10.1111/1467-8497.00327.
Carnegie, G. D., & West, B. P. (2005). Making accounting accountable in the public sector. Critical Perspectives on Accounting, 16(7), 905–928. https://doi.org/10.1016/j.cpa.2004.01.002
Christensen, M. (2007). What We Might Know (But Aren’t Sure) About Public-Sector Accrual Accounting. Australian Accounting Review, 17(41), 51–65. https://doi.org/10.1111/j.1835-2561.2007.tb00453.x.
Christiaens, J., Rommel, J., Barton, A., & Everaert, P. (2012). Should all capital goods of governments be recognised as assets in financial accounting? Baltic Journal of Management, 7(4), 429–443. https://doi.org/10.1108/17465261211272175.
Cram, J. (1997). Not an inexhaustible resource: Valuation and depreciation of library collections in the Queensland department of education. Australian Library Journal, 46(4), 376–385. https://doi.org/10.1080/00049670.1997.10755818.
Ellet, W. (2007). The case study handbook : how to read, discuss, and write persuasively about cases. Boston, Mass. : Harvard Business School Press, [2007] ©2007. https://search.library.wisc.edu/catalog/9910033275102121.
Ellory, C., & Sherman, H. (1992). DEPRECIATION OF LIBRARY COLLECTIONS: TERMINOLOGY OF THE DEBATE. The Bottom Line, 5(3), 35–37. https://doi.org/10.1108/eb025342
Ernest and Young. (2013). Accounting policy manual solution.
Furqan, A. C., Wardhani, R., Martani, D., & Setyaningrum, D. (2020). The effect of audit findings and audit recommendation follow-up on the financial report and public service quality in Indonesia. International Journal of Public Sector Management, 33(5), 535–559. https://doi.org/10.1108/IJPSM-06-2019-0173
Godfrey, J., A. Hodgson, S. Holmes, A. T. (2010). Accounting Theory. In Accounting Theory (7th ed.). John Wiley & Sons Australia, Ltd. https://doi.org/10.4135/9781446260784
Hassan, N. L., Saad, N., Ahmad, H. N., Mohammed Salleh, M. S., & Ismail, M. S. (2016). The accounting practices of heritage assets. International Journal of Economics and Financial Issues, 6(6Special Issue), 80–83.
Hayadi, F. I. (2021). Analisis kebijakan akuntansi atas transaksi koleksi bahan pustaka (Library Colletions) sebagai barang milik negara di Indonesia. Tesis. Program Studi MAKSI-PPAk FEBUI.
Herdianyah, H. (2019). Metodelogi Penelitian Kualitatif untuk Ilmu-Ilmu Sosial (2nd ed.). Salemba Humanika.
Horn, A., & Epps, J. (2014). Financial accounting and library collections : the bottom line Anne Horn , Janine Epps , Joan Moncrieff. November.
Hyndman, N., & Connolly, C. (2011). Accruals accounting in the public sector: A road not always taken. Management Accounting Research, 22(1), 36–45. https://doi.org/10.1016/j.mar.2010.10.008
IAEA. (2008). IPSAS No 17 (& IAS No 38): Guidance Note 2 (Vol. 17).
IFAC. (2007). IPSAS ADOPTION BY GOVERNMENTS. September, 1–4. http://www.ifac.org/system/files/publications/files/IPSAS_Adoption_Governments.pdf
Ikatan Akuntan Indonesia. (2018). Standar Akuntansi Keuangan (Pertama). Ikatan Akuntan Indonesia.
Buletin Teknis No. 15 Tentang Akuntansi Aset Tetap Berbasis Akrual, (2014).
Likierman, A. (2003). Planning and controlling UK public expenditure on a resource basis. Public Money and Management, 23(1), 45–50. https://doi.org/10.1111/1467-9302.00340
Mahmudi. (2003). Studi kasus sebagai strategi riset untuk mengembangkan akuntansi sektor publik. Jurnal Akuntansi & Auditing Indonesia, 7(1), 51–65.
Marti, C. (2006). Accrual Budgeting: Accounting Treatment of Key Public Sector Items and Implications for Fiscal Policy. Public Budgeting and Finance, 26(2), 45–65. https://doi.org/10.1111/j.1540-5850.2006.00846.x
Nasrudin, E. (2018). Efektivitas Sistem Informasi Manajemen Dan Akuntansi Barang Milik Negara (Simak-Bmn) Terhadap Pengelolaan Aset Negara. Jurnal Akuntansi Universitas Jember, 13(2), 45. https://doi.org/10.19184/jauj.v13i2.1878
Peraturan Perpustakaan Nasional Republik Indonesia Nomor 7 Tahun 2020 Tentang Rencana Strategis Perpustakaan Nasional tahun 2020-2024, (2020).
Public Sector Commitee. (1995). Definition and Recognition of Assets. International Federation of Accountant.
Putra, D. M. (2018). Indonesian Treasury Review. Jurnal Perbendaharaan, Keuangan Negara Dan Kebijakan Publik, 3(4), 330–346.
Putra, S. J., & Budiyanto. (2010). Development of Accounting Information System on state owned property. https://doi.org/10.1145/1806338.1806423
Setijaningsih, H. T. (2012). Teori Akuntansi Positif dan Konsekuensi Ekonimo. Jurnal Akuntansi, XVI(03), 427–438.
Susanti, R. M. (2018). Transformasi Pustakawan dan Perpustakaan Di Era Digital. Al Makhatab, 3(1), 1–7.
Suwardjono. (2008). Teori Akuntansi : Perekayasaan Pelaporan Keuangan (Ketiga). BPFE Yogyakarta.
United Nations. (2016). United Nations policy framework for International Public Sector Accounting Standards. https://www.un.org/ipsas/PolicyFramework.html
van Helden, J. (2019). New development: The practical relevance of public sector accounting research; time to take a stand. Public Money and Management, 39(8), 595–598. https://doi.org/10.1080/09540962.2019.1621053
West, B., & Carnegie, G. D. (2010). Accounting’s chaotic margins: Financial reporting of the library collections of Australia’s public universities, 2002-2006. Accounting, Auditing and Accountability Journal, 23(2), 201–228. https://doi.org/10.1108/09513571011023192.
West, B. P., & Carnege, G. D. (2013). Accounting’s Chaotic Margins: Financial Reporting Of The Library Collections Of Australia’s Public Universities. 日本畜産学会報, 84(July), 487–492. http://ir.obihiro.ac.jp/dspace/handle/10322/3933.