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Journal

PERBEDAAN PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN (SAP) BERBASIS AKRUAL BERDASARKAN DEMOGRAFI PEGAWAI

Accounting Analysis Journal · Vol. 5 No. 1 (2016)

DOI
10.15294/aaj.v5i1.9755
ISSN
2502-6216, 2252-6765
Published
2016-03-01
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

Penelitian ini bertujuan untuk menganalisis perbedaan pemahaman standar akuntansi pemerintahan berbasis akrual berdasarkan tingkat pendidikan, pengalaman kerja, pelatihan dan jabatan. Penelitian ini merupakan penelitian populasi. Populasi dalam penelitian ini adalah seluruh pegawai keuangan di seluruh dinas Kabupaten Pemalang. Jumlah responden sebanyak 58 orang. Metode analisis data penelitian ini menggunakan anova one way dan independent sample t-test. Pengujian hipotesis menggunakan program SPSS 21 for windows. Hasil pengujian hipotesis menunjukkan terdapat perbedaan pemahaman SAP berbasis akrual pegawai keuangan berdasarkan tingkat pendidikan. Terdapat perbedaan pemahaman SAP berbasis akrual pegawai keuangan berdasarkan pengalaman kerja. Terdapat perbedaan yang signifikan terkait pemahaman SAP berbasis akrual antara pegawai yang pernah mengikuti pelatihan dan tidak. Terdapat perbedaan yang signifikan terkait pemahaman SAP berbasis akrual antara pegawai yang memiliki jabatan sebagai penyusun laporan keuangan dan selain penyusun laporan keuangan. Saran bagi penelitian selanjutnya dapat menindaklanjuti penelitian ini dengan memperkaya literatur dan referensi yang lebih mendalam guna mendapatkan perbaikan dan kesimpulan. This research is a population research. The population of this research are all employee of official government in the pemalang district. Respondents of this reseach are 58 people. The method of data analyisis is anova one way and independent sample t-test. The hypothesis testing used SPSS 21 program for windows. The test results show that there are different understandings of Government Accounting Standards (SAP) accrual basic of financial employee based on the level of education. There are different understandings of Government Accounting Standards (SAP) accrual basic of financial employee based on work experience. There are significant different understandings of Government Accounting Standards (SAP) accrual basic between employee has training and employee has not training. There are significant different understandings of Government Accounting Standards (SAP) accrual basic between employee has job as financial reporting and other. Suggestions for further research to enrich the literature and reference to better improvements and conclusions.

Collaboration network of the authors

40 authors · 56 co-authorship links · showing the 40 most connected

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  • Universitas Yudharta Pasuruan
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Nurdian SusilowatiAffiliation unknown8
Indah AnisykurlillahAffiliation unknown2
Puji Novita SariAffiliation unknown2
Nurul HayatiAffiliation unknown2
Agus WahyudinAffiliation unknown2
Miftakhu Nuril KhodijahUniversitas Yudharta Pasuruan1
Miftara Ainul MufidUniversitas Yudharta Pasuruan1
Wiwin Ainis RohtihUniversitas Yudharta Pasuruan1
Arif SantosoAffiliation unknown1
Sari LestariAffiliation unknown1
Galang Rahadian PrabowoAffiliation unknown1
Henny MurtiniAffiliation unknown1
Linda AgustinaAffiliation unknown1
Aditya HernawanAffiliation unknown1
Aji KridawanAffiliation unknown1
Yacoeb Triandy HudoyoAffiliation unknown1
Eko Adi SaputroAffiliation unknown1
Elyana Ayu SorayaAffiliation unknown1
Thiara FitriyaniAffiliation unknown1
Ina Sarah NormalitaAffiliation unknown1
Sri Wahyuni HadiningtiyasAffiliation unknown1
Aditya Nanda YuliantoAffiliation unknown1
Devi MeilindaAffiliation unknown1
Hana Sholekha SubagyaAffiliation unknown1
Abdul LatifAffiliation unknown1
Yuli UtantoAffiliation unknown1
Aizzatin AizzatinAffiliation unknown1
Fakhruddin FakhruddinAffiliation unknown1
Anang YuniyantoAffiliation unknown1
Ita AstariniAffiliation unknown1
Amrina Bastian RahmahAffiliation unknown1
Oky Estiana PutriAffiliation unknown1
Khaeriyah KhaeriyahAffiliation unknown1
Catur Tias PamungkasAffiliation unknown1
Eva OktafikasariAffiliation unknown1
Rina NurfauziyahAffiliation unknown1
Farah SaufikaAffiliation unknown1
Lailatus Sa’adahAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 5 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PERBEDAAN PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN (SAP) BERBASIS AKRUAL BERDASARKAN DEMOGRAFI PEGAWAI</dc:title>
	<dc:creator>Pristiani, Pristiani</dc:creator>
	<dc:creator>Mahmud, Amir</dc:creator>
	<dc:description xml:lang="en-US">Penelitian ini bertujuan untuk menganalisis perbedaan pemahaman standar akuntansi pemerintahan berbasis akrual berdasarkan tingkat pendidikan, pengalaman kerja, pelatihan dan jabatan. Penelitian ini merupakan penelitian populasi. Populasi dalam penelitian ini adalah seluruh pegawai keuangan di seluruh dinas Kabupaten Pemalang. Jumlah responden sebanyak 58 orang. Metode analisis data penelitian ini menggunakan anova one way dan independent sample t-test. Pengujian hipotesis menggunakan program SPSS 21 for windows. Hasil pengujian hipotesis menunjukkan terdapat perbedaan pemahaman SAP berbasis akrual pegawai keuangan berdasarkan tingkat pendidikan. Terdapat perbedaan pemahaman SAP berbasis akrual pegawai keuangan berdasarkan pengalaman kerja. Terdapat perbedaan yang signifikan terkait pemahaman SAP berbasis akrual antara pegawai yang pernah mengikuti pelatihan dan tidak. Terdapat perbedaan yang signifikan terkait pemahaman SAP berbasis akrual antara pegawai yang memiliki jabatan sebagai penyusun laporan keuangan dan selain penyusun laporan keuangan. Saran bagi penelitian selanjutnya dapat menindaklanjuti penelitian ini dengan memperkaya literatur dan referensi yang lebih mendalam guna mendapatkan perbaikan dan kesimpulan. This research is a population research. The population of this research are all employee of official government in the pemalang district. Respondents of this reseach are 58 people. The method of data analyisis is anova one way and independent sample t-test. The hypothesis testing used SPSS 21 program for windows. The test results show that there are different understandings of Government Accounting Standards (SAP) accrual basic of financial employee based on the level of education. There are different understandings of Government Accounting Standards (SAP) accrual basic of financial employee based on work experience. There are significant different understandings of Government Accounting Standards (SAP) accrual basic between employee has training and employee has not training. There are significant different understandings of Government Accounting Standards (SAP) accrual basic between employee has job as financial reporting and other. Suggestions for further research to enrich the literature and reference to better improvements and conclusions.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2016-03-01</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/9755</dc:identifier>
	<dc:identifier>10.15294/aaj.v5i1.9755</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 5 No 1 (2016): March 2016</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v5i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/9755/6233</dc:relation>
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