DAFTAR ISI

Halaman

DAFTAR ISI ...................................................................................................... i

DAFTAR SKEMA ............................................................................................ iv

DAFTAR TABEL ............................................................................................. v

BAB I PENDAHULUAN

1.1 Latar Belakang ........................................................................................ 1

1.2 Rumusan Masalah ................................................................................... 7
1.3 Tujuan Penelitian .................................................................................... 7
1.4 Manfaat Penelitian .................................................................................. 8
1.5 Ruang Lingkup Penelitian ....................................................................... 8

BAB II TINJAUAN PUSTAKA

2.1 Penelitian Terdahulu ............................................................................... 9

2.2 Standar Akuntansi Pemerintah (SAP) Berbasis Akrual .......................... 12
2.2.1 Pengertian Standar Akuntansi Pemerintah (SAP) ....................... 12
2.2.2 Akuntansi Berbasis Akrual ......................................................... 14
2.2.3 Manfaat Akuntansi Berbasis Akrual ........................................... 17
2.2.4 Komponen Laporan Keuangan Pemerintah ................................ 19
2.2.5 Pengakuan Unsur-Unsur Laporan Keuangan Pemerintah Berbasis
Akrual .......................................................................................... 24
2.2.6 Tantangan Penerapan Akuntansi Berbasis Akrual ...................... 26
2.3 Tingkat Pemahaman ................................................................................ 28
2.3.1 Pendidikan ................................................................................... 30
2.3.2 Pelatihan ...................................................................................... 33
2.3.3 Pengalaman Kerja ....................................................................... 33
2.4 Kerangka Pikir ........................................................................................ 35

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BAB III METODE PENELITIAN

3.1 Objek Penelitian ...................................................................................... 38

3.2 Populasi dan Sampel ............................................................................... 38
3.3 Jenis dan Sumber Data ............................................................................ 39
3.3.1 Jenis Data .................................................................................... 39
3.3.2 Sumber Data ................................................................................ 39
3.4 Metode Pengumpulan Data ..................................................................... 39
3.5 Metode Analisis Data .............................................................................. 40
3.6 Definisi Operasional Penelitian .............................................................. 42

BAB IV HASIL PENELITIAN DN PEMBAHASAN

4.1 Profil Kelembagaan ................................................................................. 43

4.1.1 Gambaran Umum BPKAD Provinsi Sulwesi Tenggara .............. 43
4.1.2 Tugas Pokok, Fungsi, dan Kewenangan BPKAD Provinsi Tenggara
..................................................................................................... 44
4.1.3 Struktur Orgnisasi ........................................................................ 47
4.2 Dasar Hukum Penerapan Standar Akuntansi Pemerintahan Berbasis
Akrual pada Pemerintah Daerah ............................................................. 56
4.3 Hasil Penelitian ....................................................................................... 57
4.3.1 Indikator Tingkat Pemahaman Standar Akuntansi Pemerintahan
(SAP) Berbasis Akrual pada BPKAD Provinsi Sulawesi Tenggara ....... 59
a. Pendidikan ................................................................................... 59
b. Pelatihan ...................................................................................... 61
c. Pengalaman Kerja ....................................................................... 62
4.4 Pembahasan ............................................................................................. 63
4.4.1 Indikator Tingkat Pemahaman Standar Akuntansi Pemerintahan
(SAP) Berbasis Akrual pada BPKAD Provinsi Sulawesi Tenggara ....... 63
a. Pendidikan ................................................................................... 63
b. Pelatihan ...................................................................................... 64
c. Pengalaman ................................................................................. 65

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BAB V KESIMPULAN DAN SARAN

5.1 Kesimpulan ............................................................................................. 66

5.2 Saran ........................................................................................................ 66

DAFTAR PUSTAKA

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 DAFTAR SKEMA

Nomor Halaman

Skema 2.1 Kerangka Pikir................................................................................... 37

Skema 4.1 Struktur Orgnisasi BPKAD Provinsi Sulawesi Tenggara ................. 48

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 DAFTAR TABEL

Nomor Halaman

2.1 Mapping Penelitian Terdahulu ...................................................................... 10

2.2 Unsur Laporan Keuangan Pemerintah .......................................................... 19
4.1 Analisis data untuk Pertanyaan Penelitian .................................................... 58