Published: 2025-08-01

Implementasi Standar Akuntansi Pemerintah Berbasis Akrual Menurut PP No. 71 Tahun 2010 pada Kejaksaan Tinggi Provinsi Kalimantan Barat

DOI: 10.35870/jemsi.v11i4.4308

Qaysara Elida Uzma, Ibnu Aswat, Nina Febriana Dosinta
  • Qaysara Elida Uzma: Universitas Tanjungpura
  • Ibnu Aswat: Universitas Tanjungpura
  • Nina Febriana Dosinta: Universitas Tanjungpura
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Abstract

This study aims to evaluate the implementation of accrual based Government Accounting Standards (SAP) at the High Prosecutor's Office of West Kalimantan, focusing on the challenges and strategic measures taken during the process. A qualitative method was employed, with data collected through in-depth interviews with several key informants directly involved in the preparation of financial reports at the institution. The findings reveal that although accrual-based SAP has been implemented, several obstacles remain, such as limited competent human resources, lack of technical understanding of accrual accounting, and inadequate supporting information systems. To address these issues, various strategies have been adopted, including regular training, assistance from relevant technical agencies, and improvements in systems and procedures supporting accrual-based financial reporting. The study concludes that the success of SAP implementation largely depends on human resource readiness, technological support, and leadership commitment. These findings are expected to contribute to improving the quality of public sector financial reporting in Indonesia. 

Keywords

Government Accounting Standards; Accrual Basis; Government Financial Reports; High Prosecutor's Office

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How to Cite

Uzma, Q. E., Aswat, I., & Dosinta, N. F. (2025). Implementasi Standar Akuntansi Pemerintah Berbasis Akrual Menurut PP No. 71 Tahun 2010 pada Kejaksaan Tinggi Provinsi Kalimantan Barat. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(4), 2218-2228. https://doi.org/10.35870/jemsi.v11i4.4308
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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 11 No. 4 (2025)

  • Section: Articles

  • Published: 2025-08-01

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Author Biographies
Qaysara Elida Uzma, Universitas Tanjungpura
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Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura, Provinsi Kalimantan Barat, Indonesia.

Ibnu Aswat, Universitas Tanjungpura
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Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura, Provinsi Kalimantan Barat, Indonesia.

Nina Febriana Dosinta, Universitas Tanjungpura
Google Scholar ResearchGate ORCID

Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura, Provinsi Kalimantan Barat, Indonesia.

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