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"ABSTRAKDengan adanya era globalisasi dan deregulasi di Indonesia banyak dibangun Rumah Sakit, terutama oleh swasta sehingga persaingan antar rumah sakit menjadi makin ketat. Oleh karena itu rumah sakit perlu melakukan upaya agar selalu dapat tetap beroperasional dengan meningkatkan kemampuan organisasi dan managemennya. Rumah Sakit Umum Daerah Gunung Jati Cirebon telah berubah statusnya sebagai Rumah Sakit Swadana sejak I April 1996.Sebagai akibat perubahan status tadi maka Rumah Sakit Umum Daerah Gunung Jati mengalami perubahan dari segi organisasi dan manajemen keuangannya. Perubahan yang sangat penting adalah yang menyangkut tentang struktur organisasi, sistem akuntansi, prosedur kerja, ketenagaan, laporan, formulir, dana, dan sarana prasarana.Struktur organisasi harus lebih fungsional. Sistem akuntansi harus menggunakan sistem yang berbasis aktual. Tenaga dan fasilitas harus ditambah agar sesuai dengan bertambahnya pekerjaan. Perubahan ini perlu bila seluruh rumah sakit berubah menjadi swadana.Penelitian ini juga menemukan bahwa perubahan swadana memerlukan sejumlah biaya. Hal ini ternyata masih kurang diantisipasi.

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ABSTRACT

The Analysis Of Implementation Of Swadana Financial Accounting System In Gunung Jati District General Hospital Cirebon 1996

Globalization and deregulation in Indonesia have facilitated new hospitals, primarily the private ones. To increasing competition force's hospital to increase their profesionalisme in managing the hospital.

At this time, the Gunung Jati District General Hospital has changed its status into "Swadana? (self-financed) since April 1, 1996. As a result, the hospital has to change its organizations and management. The process of change of this hospital has the objects of this study. The important change's are organization structure, accounting system, personnel, report, form, cost, data, and facilities.

The organization structure had to be changed to more functional. The accounting system had to implement the accrual based system. Personnel and facilities had to be added to adjust with additional jobs. Report and form were to be new system. Those changes were necessary for any hospitals to become self-financed.

However, it was also observer that the changes take a considerable cost. In the reality this cost often not anticipated."

"Rumah Sakit Umum Daerah Karawang semenjak tahun 1995 telah berubah status menjadi Unit Swadana Daerah, dengan demikian rumah sakit harus membiayai biaya operasionalnya dari pendapatan fungsionalnya.Tujuan penelitian untuk menganalisa proses pelaksanaan perubahan sistem akuntansi berbasis kas menjadi berbasis akrual di Rumah Sakit Umum Daerah Karawang selama tujuh tahun menjadi unit swadana sehingga diketahui derajat efektifitas pelaksanaan sistem akuntansi tersebut.Analisis dilakukan dengan melakukan penelitian deskriptif kualitatif terhadap Kebijakan, Metoda, Sumber Daya Manusia, Sarana dan Prasarana serta Dana / Anggaran.Kebijakan yang melandasi pelaksanaan perubahan sistem yaitu dari kebijakan ekstern berupa Keputusan Menteri Dalam Negeri Serta Perda, sedangkan kebijakan intern terdapat dalam Rencana Strategis dan beberapa Surat Keputusan Direktur.Implementasi perubahan sistem akuntansi berbasis kas menjadi berbasis akrual di RSUD Karawang dilakukan sejak menjadi unit swadana, tahun 1995, dilakukan secara bertahap.Perubahan sistem akuntansi berbasis kas menjadi akrual sangat bermanfaat dalam pengendalian keuangan dan pengambilan keputusan, karena menghasilkan informasi keuangan yang lebih lengkap dan akurat.Langkah - langkah yang ditempuh dalam melakukan perubahan yaitu mempersiapkan struktur organisasi sebagai wadah, membuat kebijakan intern yang mengatur pelaksanaan akuntansi berbasis akrual, mempersiapkan Sumber Daya Manusia, dengan cara mengikuti pelatihan dan pendidikan, serta menyediakan sarana dan prasarana yang mendukung .Seluruh kegiatan yang berkaitan dengan pelaksanaan akuntansi berbasis akrual sudah ada prosedur, tetapi pelaksanaannya baru mencapai 80 -90 %.Dana/anggaran setiap tahun diperlukan untuk pelaksanaan sistem akrual, baik untuk pengembanagan sumber daya manusia maupun pengembangan sarana dan prasarana.Hambatan yang ditemukan dalam proses perubahan yaitu pada Sumber Daya Manusia, Upaya yang dilakukan dalam mengatasi hambatan yaitu ; enrichment, pendidikan dan pelatihan serta bimbingan berkala.Sebagai saran dari hasil pembahasan, perlu ditingkatkan dalam pelaksanaan akuntansi persediaan, khususnya dalam pengadaan barang dan permintaan barang stok. Dan dalam pencatatan akuntansi biaya, khususnya pemakaian kode rekening.Daftar Pustaka 20 (1984 - 2002)

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Since 1995 the status of Karawang District Hospital has been changed to District Self-funding Unit. It means that the hospital was required matched its operating cost to its functional revenue.

The objective of this study was to assess the implementation process of the accounting system change from cash basis to accrual basis in Karawang District Hospital after 7 years became District Self-funding Unit.

The analysis was using descriptive qualitative research approach towards policy, method, human resource, infrastructure, and budget as well.

The policies that based the implementation of system change were external policy such as the Ministry of Home Affairs Policy and Local Government Regulation, and internal policies such as strategic planning and some of the Hospital Director Policies.

The accounting system change from cash basis to accrual basis has been implemented gradually since the hospital became Self-funding Unit in 1995. This system is very usefulin the finance controlling and decision-making because it provides the financial information more accurate and complete.

In implementing the system change, the steps that conducted were as follows: preparing the organizational structure, making the internal policies which arranged the accrual basis implementation, preparing human resources by giving them trainings and continue education, and providing the infrastructures.

All activities related to the accrual basis system have had the procedures. However, the implementation has just reached about 80-90%. The human resource certainly supports the system change and also the available infrastructures. The annual budget is needed to conduct the accrual basis system both for human resource and infrastructure development.

Human resource was the constraint that available in changing process. The effort that had been conducted to solve the problem was doing job enrichment, providing training and education and periodical technical assistance.

Reference : 20 (1984 - 2002)"

"This study aims to analyze the impact of modernization of taxation system and amendment of income tax law on the components of the book-tax conformity accruals, whether there are any differences in the earnings persistence of book-tax conformity accruals (which have higher tax conformity) and book-only accruals (which have lower tax conformity). This study also demonstrates whether the market anomalies occur on those accruals component in the context of taxation in Indonesia. By using 1.729 observations over the years of 2002-2014, this study shows that strategy in book-tax conformity accruals is generally income increasing, while strategy in book-only accruals is income decreasing. The company?s policy on accrual components has different characteristics before and after the implementation of this phase. Governance improvement of taxation authority can increase corporate book-tax conformity accruals. However, when corporate is facing changes in tax laws such as simplification and lower tax rate, they decrease book-tax conformity accruals. Therefore, discretionary book-tax conformity accruals are mispriced by market."

"Penelitian ini bertujuan untuk menganalisis pengaruh penerapan sistem performance-based budgeting (PBB) terhadap pengendalian fiskal di negaranegara ASEAN. Pengendalian fiskal dibagi menjadi dua yaitu, pengendalian pertumbuhan pengeluaran pemerintah dan pengendalian tingkat defisit. Penelitian ini menggunakan data sekunder dari lima negara, yaitu Indonesia, Filipina, Malaysia, Kamboja, dan Thailand dari tahun 1997 - 2011. Hasil penelitian menunjukkan bahwa, penerapan sistem PBB berpengaruh positif signifikan terhadap pertumbuhan pengeluaran. Hal ini berarti penerapan sistem PBB justru mendorong pertumbuhan pengeluaran pemerintah. Sementara itu, penerapan sistem performance based budgeting tidak menunjukkan adanya pengaruh terhadap tingkat defisit. Hal ini berarti penerapan sistem PBB belum berhasil dalam mengurangi tingkat defisit pemerintah.

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The purpose of this research is to analyze the effect of performance-based budgeting (PBB) implementation to fiscal control in ASEAN countries. Fiscal control is divided into two: government spending growth control and deficit level control. This study used secondary data from five countries: Indonesia, Philippines, Malaysia, Cambodia, and Thailand, from the year 1997 to 2011.

The results of statistical test showed that, the implementation of the PBB system has significant positive effect on the growth spending level. This result means that the implementation of PBB system would encourage the government growth of spending level. Meanwhile, the implementation of performance-based budgeting system did not show any effect on deficit level. This means that the implementation of PBB system has not yet succeeded in reducing the level of government deficit."