EVALUASI KESIAPAN SISTEM AKUNATNSI UNY UNTUK PENYAJIAN LAPORAN KEUANGAN YANG AUDITABEL
WALUYO, INDARTO , Dr. Hardo Basuki, M.Soc,Sc
Penelitian ini bertujuan untuk mengetahui kesiapan sistem akuntansi Universitas Negeri Yogyakarta untuk penyajian laporan keuangan yang auditabel dilihat dari pemahaman atas Standar Akuntansi Pemerintahan dan pelaksanaannya di lapangan, serta kelayakan sistem akuntansi yang ada.
Populasi dalanm penelitian ini adalah karyawan yang berkenaan dengan proses pembuatan laporan keuangan meliputi karyawan unit akuntansi dan karyawan unit pengelola barang. Untuk karyawan unit akuntansi responden berjumlah 9 orang sedangkan karyawan unit pengelola barang berjumlah 12 orang. Populasi untuk penelitian ini diambil semua. Teknik pengambilan data menggunakan metode angket dan dokumentasi untuk tujuan evaluasi pemahaman atas Standar Akuntansi Pemerintahan dan pelaksanaannya di lapangan. Sedangkan observasi, wawancara dan dokumentasi digunakan untuk tujuan evaluasi sistem akuntansi yang ada. Metode analisis data yang digunakan adalah statsitik deskriptif.
Hasil penelitian menunjukkan bahwa pemahaman Standar Akuntansi Pemerintahan dan pelaksanaannya bagi karyawan unit akuntansi adalah sebagai berikut: (1) nilai akun dalam neraca skor 37 sangat siap & pelaksanaan skor 35 siap, (2) dana bantuan sosial skor 38 sangat siap & pelaksanaan skor 34 siap, (3) realisasi belanja skor 28 siap & pelaksanaan skor 32 siap, (4) saldo kas skor 34 siap & pelaksanaan skor 30 siap, (5) piutang PNBP skor 34 siap & pelaksanaan skor 32 siap, (6) penertiban rekening skor 33 siap & pelaksanaan skor 36 siap, (7) catatan atas laporan keuangan skor 31 siap & pelaksanaan skor 31 siap. Sedangkan hasil penelitian mengenai pemahaman Standar Akuntansi Pemerintahan dan pelaksanaannya bagi karyawan unit pengelolaan adalah sebagai berikut : (1) persediaan skor 48 siap & pelaksanaan 34 cukup siap, (2) Aset tetap skor 43 siap & pelaksanaan skor 48 sangat siap.
Adapun sistem yang ada untuk mendukung : (1) nilai akun dalam neraca memadai , (2) dana bantuan sosial memadai, (3) realisasi belanja kurang memadai, (4) saldo kas memadai, (5) piutang PNBP memadai , (6) penertiban rekening memadai, (7) catatan atas laporan keuangan kurang memadai, serta sistem yang ada untuk mendukung (1) persediaan kurang memadai, (2) aset tetap kurang memadai.
This research aim to know the readiness of UNY accounting systems in going to auditable financial statement seen from understanding to the Standar Akuntansi Pemerintahan and his carrying out of in field, and also eligibility of the accounting system.
Population in this research is respective employees with process of financial statement include the accountancy unit employees and unit employees organizer of goods. For the employees of responder accountancy unit amount to 9 people are while unit employees organizer of goods amount to 12 people. Population for this research is taken by all. Technique intake of data use the equate method and documentation to the purpose of understanding evaluation to the Standar Akuntansi Pemerintahan and his carrying out of in field. Is while observation, interview and documentation used to the purpose of the accountancy system evaluation. Method analyze the data the used is statistic descriptive.
Research result indicate that the understanding Standar Akuntansi Pemerintahan and his carrying out of for accountancy unit employees is as follows: (1) assess the account in balance sheet get the score of 37 meaning very made ready & carrying out of get the score of 35 meaning made ready, (2) social relief fund get the score of 38 meaning very made ready & carrying out of get the score of 34 meaning ready, (3) realize the expense get the score of 28 meaning made ready & carrying out of get the score of 32 meaning made ready, (4) cash balance get the score of 34 meaning made ready & carrying out of score of 30 made ready, (5) receivable PNBP get the score of 34 meaning made ready & carrying out of get the score of 32 meaning made ready, (6) publisher of account get the score of 33 meaning made ready & carrying out of get the score of 36 meaning made ready, (7) note of financial statement get the score of 31 meaning made ready & carrying out of get the score of 31 meaning made ready. Is while research result concerning understanding Standar Akuntansi Pemerintahan and his carrying out of, for unit employees management of goods is as follows: (1) supplies get the score of 48 meaning made ready & carrying out of get 34 meaning enough made ready, (2) fixed asset get the score of 43 meaning made ready & carrying out of get the score of 48 meaning very made ready.
As for the system to supporting: (1) assess the account in balance sheet is adequate, (2) social relief fund is adequate, (3) expense realization is less adequate, (4) cash balance is adequate, (5) receivable PNBP is adequate, (6) publisher of account is adequate, (7) note of financial statement is less adequate. Is while the system to support (1) supplies is less adequate, (2) fixed asset is less adequate.
Kata Kunci : Sistem Akuntansi, Laporan Keuangan, Auditabel
