DAFTAR ISI
HALAMAN SAMPUL ................................................................................................ i HALAMAN JUDUL.................................................................................................... ii HALAMAN BERITA ACARA ................................................................................. iii LEMBAR PENGESAHAN ...................................................................................... iv SURAT PERNYATAAN KEASLIAN SKRIPSI ....................................................... v KATA PENGANTAR ............................................................................................... vi ABSTRACT ............................................................................................................... ix ABSTRAK .................................................................................................................. x DAFTAR ISI .............................................................................................................. xi DAFTAR TABEL .................................................................................................... xvi DAFTAR GAMBAR .............................................................................................. xvii DAFTAR LAMPIRAN .......................................................................................... xviii BAB I PENDAHULUAN 1.1 Latar Belakang Penelitian ..................................................................................... 1 1.2 Rumusan Masalah ................................................................................................. 6 1.3 Tujuan Penelitian .................................................................................................. 6 1.4 Batasan Penelitian ................................................................................................. 7 1.5 Manfaat Penelitian ................................................................................................ 7 1.6 Sistematika Pembahasan ....................................................................................... 8 BAB II TINJAUAN PUSTAKA 2.1 Tinjauan Teori ....................................................................................................... 9
xi
2.1.1 Pemerintah Daerah ........................................................................................ 9 2.1.2 Akuntansi Pemerintahan ............................................................................... 9 2.1.3 Standar Akuntansi Pemerintahan ................................................................ 10 2.1.3.1 Pengertian Standar Akuntansi Pemerintahan ......................................... 10 2.1.3.2 Manfaat Standar Akuntansi Pemerintahan ............................................. 14 2.1.4 Latar Belakang Perubahan SAP dari Basis Kas menuju Akrual menjadi Basis Akrual ................................................................................................ 14 2.1.5 Standar Akuntansi Pemerintah Berbasis Akrual ......................................... 16 2.1.6 Basis Akrual ................................................................................................ 17 2.1.7 Manfaat Penerapan Akuntansi Berbasis Akrual ......................................... 17 2.1.8 Kelebihan dan Kelemahan Basis Akrual .................................................... 19 2.1.9 Komponen Laporan Keuangan menurut PP No. 24 Tahun 2005 ............... 20 2.1.10 Perbedaan Komponen Laporan Keuangan antara PP 24/2005 dengan PP 71/2010 ..................................................................................................... 20 2.1.11 Strategi Implementasi Standar Akuntansi Pemerintahan (PP No. 71 Tahun 2010) ......................................................................................................... 26 2.1.12 Komitmen Organisasi ............................................................................... 26 2.1.13 Sumber Daya Manusia ............................................................................. 29 2.1.14 Infrastruktur .............................................................................................. 31 2.1.15 Sistem Informasi Akuntansi ..................................................................... 31 2.2 Penelitian Terdahulu ........................................................................................... 33 2.3 Kerangka Konseptual .......................................................................................... 39 BAB III METODE PENELITIAN
xii
3.1 Rancangan Penelitian .......................................................................................... 42 3.2 Populasi dan Sampel ........................................................................................... 42 3.3 Deskripsi Data ..................................................................................................... 44 3.3.1 Komitmen Organisasi .................................................................................... 44 3.3.2 Sumber Daya Manusia .................................................................................. 47 3.3.3 Infrastruktur ................................................................................................... 48 3.3.4 Sistem Informasi Akuntansi .......................................................................... 49 3.3.5 Skala Pengukuran .......................................................................................... 50 3.4 Lokasi dan Waktu Penelitian ............................................................................. 53 3.4.1 Lokasi Penelitian ........................................................................................... 53 3.4.2 Waktu Penelitian ........................................................................................... 54 3.5 Prosedur Pengambilan Data ............................................................................... 54 3.6 Model dan Teknik Analisis Data ....................................................................... 56 3.6.1 Uji Instrumen Data .......................................................................................... 56 3.6.2 Analisis Deskriptif Kualitatif ........................................................................... 57 BAB VI ANALISIS HASIL PENELITIAN DAN PEMBAHASAN 4.1 Data Penelitian .................................................................................................... 59 4.1.1
Gambaran Umum Obyek .............................................................................. 59
4.1.2 Peta Kabupaten Blora .................................................................................... 61 4.1.3 Deskripsi Kualitatif ....................................................................................... 61 4.1.4 Deskripsi Karakteristik Responden ............................................................... 62 4.1.5 Statistik Deskriptif ........................................................................................ 65 4.2 Analisis dan Hasil Penelitian .............................................................................. 68
xiii
4.2.1 Uji Instrumen Data ...................................................................................... 68 4.2.1.1 Uji Validitas .......................................................................................... 68 4.2.1.2 Uji Reliabilitas ...................................................................................... 70 4.2.1.3 Analisis Deskriptif Kualitatif ................................................................ 71 4.2.1.3.1 Interval Parameter Komitmen Organisasi dalam Menerapkan SAP Berbasis Akrual ...................................................................... 71 4.2.1.3.2 Interval Parameter Kesiapan Sumber Daya Manusia dalam Menerapkan SAP Berbasis Akrual .................................................. 73 4.2.1.3.3 Interval Parameter Kesiapan Infrastruktur dalam Menerapkan SAP Berbasis Akrual ...................................................................... 75 4.2.1.3.4 Interval Parameter Kesiapan Sistem Informasi Akuntansi dalam Menerapkan SAP Berbasis Akrual .................................................. 76 4.3 Pembahasan ........................................................................................................ 78 4.3.1 Analisis Kesiapan Komitmen Organisasi dalam Menerapkan SAP Berbasis Akrual ......................................................................................................... 78 4.3.2 Analisis Kesiapan Sumber Daya Manusia (SDM) dalam Menerapkan SAP Berbasis Akrual ........................................................................................... 80 4.3.3 Analisis Kesiapan Infrastruktur dalam Menerapkan SAP Berbasis Akrual 81 4.3.4 Analisis Kesiapan Sistem Informasi Akuntansi (SIA) dalam Menerapkan SAP Berbasis Akrual BAB V KESIMPULAN DAN SARAN 5.1 Kesimpulan ......................................................................................................... 87 5.2 Saran ..................................................................................................................... 87
xiv
DAFTAR PUSTAKA ............................................................................................... 88 LAMPIRAN .............................................................................................................. 92
xv
DAFTAR TABEL
Tabel 2.1 Perbedaan Laporan Keuangan antara PP/2005 dengan PP 71/2010 ......... 20 Tabel 2.2 Strategi Penerapan SAP Berbasis Akrual secara Bertahap ....................... 26 Tabel 2.3 Penelitian Terdahulu ................................................................................. 33 Tabel 3.1 Proporsi Skor Jawaban .............................................................................. 51 Tabel 3.2 Proporsi Skor Jawaban .............................................................................. 51 Tabel 4.1 Deskripsi Proses Pengumpulan Data Kuesioner ....................................... 62 Tabel 4.2 Karakteristik Responden Berdasarkan Jenis Kelamin .............................. 63 Tabel 4.3 Distribusi Responden Menurut Usia ......................................................... 63 Tabel 4.4 Karakteristik Responden Berdasarkan Lama Bekerja .............................. 64 Tabel 4.5 Karakteristik Responden Berdasarkan Tingkat Pendidikan ...................... 65 Tabel 4.6 Persepsi Responden terhadap Komitmen Organisasi ................................ 66 Tabel 4.7 Persepsi Responden terhadap SDM .......................................................... 66 Tabel 4.8 Persepsi Responden terhadap Infrastruktur ............................................... 67 Tabel 4.9 Persepsi Responden terhadap SIA ............................................................ 68 Tabel 4.10 Hasil Perhitungan Uji Validitas .............................................................. 69 Tabel 4.11 Ringkasan Hasil Perhitungan Uji Reliabilitas ......................................... 70
xvi
DAFTAR GAMBAR
Gambar 2.1 Alur Penerapan SAP Berbasis Akrual ................................................... 39 Gambar 3.1 Skala Interval ......................................................................................... 53 Gambar 4.1 Peta Kabupaten Blora ............................................................................ 61 Gambar 4.2 Interval Parameter Komitmen Organisasi ............................................. 72 Gambar 4.3 Interval Parameter SDM ........................................................................ 74 Gambar 4.4 Interval Parameter Infrastruktur ............................................................ 75 Gambar 4.5 Interval Parameter SIA .......................................................................... 77
xvii
DAFTAR LAMPIRAN
Lampiran 1 Daftar SKPD Kabupaten Blora ............................................................. 95 Lampiran 2 Kuesioner ............................................................................................... 97 Lampiran 3 Pedoman Wawancara .......................................................................... 104 Lampiran 4 Tabulasi Demografi Responden .......................................................... 111 Lampiran 5 Tabulasi Jawaban Responden .............................................................. 112 Lampiran 6 Distribusi Frekuensi ............................................................................. 123 Lampiran 7 Statistik Deskriptif ............................................................................... 134 Lampiran 8 Uji Validitas ......................................................................................... 135 Lampiran 9 Uji Reliabilitas ..................................................................................... 139
xviii
