Eksplorasi Faktor Pendorong Keterandalan dan Ketepatwaktuan Pelaporan Keuangan Berbasis Akrual: Perspektif Pemerintah Daerah Kepulauan Tanimbar

Sukriyadi Sukriyadi; Abdul Halik; Siti Mujanah

doi:10.31004/riggs.v4i4.3302

Authors

Sukriyadi Sukriyadi Universitas Lelemuku Saumlaki
Abdul Halik Universitas 17 Agustus 1945 Surabaya
Siti Mujanah Universitas 17 Agustus 1945 Surabaya

DOI:

https://doi.org/10.31004/riggs.v4i4.3302

Keywords:

Pelaporan Keuangan Akrual, Keterandalan, Ketepatwaktuan, Kompetensi Aparatur, Sistem Pengendalian Internal, Kepulauan Tanimbar

Abstract

Pelaporan keuangan berbasis akrual merupakan pilar utama reformasi akuntansi sektor publik yang bertujuan memperkuat transparansi, akuntabilitas, dan kualitas pengambilan keputusan fiskal. Namun, di wilayah kepulauan seperti Kepulauan Tanimbar, penerapan pelaporan akrual masih menghadapi tantangan struktural dan kelembagaan yang kompleks. Penelitian ini bertujuan untuk mengeksplorasi faktor-faktor pendorong keterandalan dan ketepatwaktuan pelaporan keuangan berbasis akrual dari perspektif pemerintah daerah kepulauan. Pendekatan mixed method digunakan dengan kombinasi survei kuantitatif terhadap aparatur pengelola keuangan daerah dan wawancara mendalam dengan auditor internal serta pejabat akuntansi daerah. Variabel utama yang dianalisis mencakup kompetensi aparatur, efektivitas sistem pengendalian internal, pemanfaatan teknologi informasi, komitmen organisasi, dan dukungan kelembagaan. Hasil penelitian menunjukkan bahwa kompetensi aparatur dan pemanfaatan teknologi informasi merupakan faktor kunci dalam meningkatkan keterandalan laporan keuangan, sedangkan komitmen organisasi dan dukungan kelembagaan berperan dominan dalam memastikan ketepatwaktuan penyampaian laporan keuangan. Selain itu, kondisi geografis kepulauan menuntut strategi adaptif dalam tata kelola keuangan publik, terutama melalui optimalisasi sistem digital dan penguatan kapasitas SDM. Temuan ini menegaskan pentingnya penguatan governance readiness dan sinergi kelembagaan sebagai prasyarat keberhasilan implementasi akuntansi akrual di lingkungan pemerintah daerah. Dalam kesimpulannya, penelitian ini menunjukkan bahwa untuk mencapai pelaporan keuangan berbasis akrual yang efektif di wilayah kepulauan, diperlukan sinergi antara kompetensi aparatur, dukungan kelembagaan, dan pemanfaatan teknologi informasi. Hanya dengan pendekatan yang holistik dan adaptif, transparansi dan akuntabilitas dalam pengelolaan keuangan publik dapat terwujud secara optimal

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