Counter Accounting untuk Penghitungan Pendapatan Diterima di Muka

Dayno Utama, Achmad Fadjar

Abstract


Studi ini bertujuan untuk membantu mempermudah pengolahan data penghitungan pendapatan diterima di muka dengan memanfaatkan prinsip counter accounting dalam rangka implementasi akuntansi pemerintah berbasis akrual untuk menghasilkan Laporan Keuangan pada Kementerian/Lembaga. Adanya Sistem Aplikasi Terintegrasi yang digunakan untuk menghasilkan Laporan Keuangan pada Kementerian/Lembaga ternyata tidak banyak membantu karena tidak terdapat fasilitas yang dapat dipergunakan untuk melakukan penghitungan pendapatan diterima di muka pada tanggal pelaporan secara otomatis. Participatory Action Research (PAR) digunakan dalam studi ini dimana peneliti berpartisipasi langsung dalam membantu kegiatan pengolahan data penghitungan pendapatan diterima di muka pada suatu Kementerian/Lembaga. Studi ini menghasilkan beberapa formula yang dapat digunakan untuk membantu pengolahan data penghitungan pendapatan diterima di muka secara mudah, murah, cepat, tepat dan akurat dimana formula ini dapat mengurangi proses penghitungan secara manual karena sebagian pengolahan data dilakukan secara otomatis oleh formula. Implikasi praktis dari formula yang dihasilkan dalam studi ini yaitu Kementerian/Lembaga dapat dengan mudal melakukan proses olah data data perhitungan pendapatan diterima dimuka yang sesuai dengan prinsip akuntansi pemerintah berbasis akrual.


Keywords


Counter Accounting; Pendapatan Diterima di Muka; Sistem Aplikasi Terintegrasi; Sistem SAKTI; Participatory Action Research (PAR).

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References


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DOI: https://doi.org/10.18196/jati.v7i1.22098

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