Pelatihan Implementasi SAP Berbasis Akrual Pada SDM Pemerintah Provinsi Sumatera Utara (Dinas Lingkungan Hidup Provinsi Sumatera Utara)

  • Dito Aditia Darma Nst Universitas Pembangunan Panca Budi

Abstract

The issuance of accrual-based Government Accounting Standards (SAP)
signed by the President requires all government agencies both at the center and in the
regions to apply accrual-based SAP as of January 1, 2015. The implementation of
accrual-based SAP rules cannot yet be fully implemented at the Government level
Regional Government. The local government seems to have difficulties in
implementing the regulation even though the regulation has been socialized since
2003, namely at the issuance of Law 17 of 2003 which implies reforming state
financial governance, one of which is to fully implement SAP accruals. The North
Sumatra Provincial Government which is the object of research conducted by Nasution
and Ramadhan (2018) is one of the regional governments which is deemed necessary
to strengthen HR in terms of accrual-based SAP implementation, namely by
implementing Accrual-Based SAP Implementation Training on the Government of
North Sumatra Provincial Government so that the Provincial Government North
Sumatra can better implement the accrual-based SAP maximally. In the case of
consideration of time constraints and funding, the training was conducted at one of
the North Sumatra Provincial Government OPDs by taking one of the research
populations conducted by Nasution and Ramadhan (2018) randomly. Based on the
results of the determination of the object of training that has been done randomly, the
Environmental Agency of North Sumatra Province is selected as the OPD in the scope
of the Regional Government of North Sumatra Province which will be the object of
training for community service. The results of the community service show that there
is an increase in the capacity of the Human Resources Department of the North
Sumatra Province in implementing SAP accrual based maximally which leads to the
Regional Government of North Sumatra Province being able to better implement
accrual-based SAP in the future.

Published
2019-06-01
How to Cite
NST, Dito Aditia Darma. Pelatihan Implementasi SAP Berbasis Akrual Pada SDM Pemerintah Provinsi Sumatera Utara (Dinas Lingkungan Hidup Provinsi Sumatera Utara). LOYALITAS, Jurnal Pengabdian Kepada Masyarakat, [S.l.], v. 2, n. 1, p. 41-50, june 2019. ISSN 2621-4687. Available at: <http://ejournal.iaida.ac.id/index.php/loyal/article/view/398>. Date accessed: 22 aug. 2019.
Section
Articles