Analysis of Implementation of Sistem Akuntansi Instansi Berbasis Akrual (SAIBA): A Case Study on the Central Jakarta Work Unit of the Ministry of Religious Affairs

Humairoh Hanif, Dodik Siswantoro

2018

Abstract

This study aims to analyze the problems that occur in the application of SAIBA in the Central Jakarta Work Unit of the Ministry of Religious Affairs (Kemenag Satker Jakarta Pusat). This study employed the qualitative methods with a case study approach to analyze the problem and solution in the application of SAIBA at the Central Jakarta Work Unit in 2016. Based on the results of interviews, it can be concluded that there are problems of procedure. The problems of procedure are in the forms of non-real-time SPM and SP2D data input, data input error of SPM, delayed collection of LPJ, and employees’ competence not supporting financial reporting process. The problem solving include verifying the SP2D data input process, developing the SPM application, conducting training on technical guidance which contains materials about compilation process of financial and technical report of application of SAIBA.

Paper Citation

in Harvard Style

Hanif H. and Siswantoro D. (2018). Analysis of Implementation of Sistem Akuntansi Instansi Berbasis Akrual (SAIBA): A Case Study on the Central Jakarta Work Unit of the Ministry of Religious Affairs.In Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES, ISBN 978-989-758-432-9, pages 1197-1201. DOI: 10.5220/0009509711971201

in Bibtex Style

@conference{unicees18,
author={Humairoh Hanif and Dodik Siswantoro},
title={Analysis of Implementation of Sistem Akuntansi Instansi Berbasis Akrual (SAIBA): A Case Study on the Central Jakarta Work Unit of the Ministry of Religious Affairs},
booktitle={Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,},
year={2018},
pages={1197-1201},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009509711971201},
isbn={978-989-758-432-9},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,
TI - Analysis of Implementation of Sistem Akuntansi Instansi Berbasis Akrual (SAIBA): A Case Study on the Central Jakarta Work Unit of the Ministry of Religious Affairs
SN - 978-989-758-432-9
AU - Hanif H.
AU - Siswantoro D.
PY - 2018
SP - 1197
EP - 1201
DO - 10.5220/0009509711971201