Analysis of the Implementation of Accrual-Based Government Accounting Standards (SAP) to Improve Financial Reporting Quality at the Regional Financial and Asset Agency of North Sumatra
Keywords:
Government Accounting Standards (SAP), Accrual Basis, Financial Reporting Quality, Fixed Assets, Stewardship Theory, BKAD North Sumatra.Abstract
This study aims to empirically analyze the implementation of accrual-based Government Accounting Standards (SAP) and its impact on the quality of financial reports at the Regional Financial and Asset Agency (BKAD) of North Sumatra Province. The research is motivated by a "phenomenon gap" where the North Sumatra Provincial Government has successfully maintained an Unqualified Opinion (WTP) for nine consecutive years, yet the Supreme Audit Agency (BPK) consistently finds recurring issues related to fixed asset management, such as inaccurate depreciation calculations and capitalization of capital expenditures. Using a qualitative descriptive approach with a case study design, data were collected through in-depth interviews with key officials, documentation studies of Financial Reports (LKPD) and Audit Reports (LHP), and observation. The analysis technique adopted the interactive model of Miles, Huberman, and Saldana (2014). The results indicate that the implementation of accrual-based SAP at BKAD North Sumatra has been carried out optimally in terms of systems and regulations, largely supported by the integrated Regional Government Information System (SIPD) which minimizes clerical errors. This implementation has proven to significantly improve the relevance and comparability of financial reports. However, challenges regarding reliability persist, specifically concerning the physical verification of fixed assets at the Regional Apparatus Organization (OPD) level, which leads to audit findings despite high compliance at the consolidation level. The study concludes that while accrual accounting enhances reporting quality, its effectiveness in ensuring absolute reliability is moderated by internal control capabilities regarding physical assets and human resource competence at the input level.
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