Baiq Kurniawati, Endar Pituringsih, Ahmad Rifai


Implementation of accrual based accounting system (SAIBA) has an important role to improve the quality of financial statements with more comprehensive information to stakeholders and users of financial statements. SAIBA more complex than the previous accounting system. SAIBA accommodate accrual system through the adjustment process for each account that indicates the actual number according to the principles of periodicity and matching the gain and revenue. In the first year of implementation SAIBA, assessment of BPS financial statements decreased from WTP becomes WDP. This study examines and analyzes the determinants of successful implementation of SAIBA. This study uses a questionnaire survey, respondents are SAIBA’s operator on vertical institutions BPS. The results show that human resource competencies, organizational commitment and support device have a significant positive effect, while internal control system is not significant positive effect on successful implementation of SAIBA. Successful implementation of SAIBA measured by ease and usefulness of SAIBA and quality of the financial statements is relevant, reliable, comparable and understandable. Spesifically, research suggests that improving competence of human resources through improvement of knowledge, skills, and attitudes according the task; Increased organizational commitment through increased identification, engagement, and loyalty; and increased support device through increasing availability and sophistication will support the successful implementation of SAIBA. Based on these results also suggested that BPS improve guidance and supervision by APIP to improve the quality of financial statements. The research results support the theory of policy implementation; where the competence of human resources and support devices that are components of resource factors, and organizational commitment as a form of disposition or implementer attitude factors are affecting successful implementation of SAIBA.

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