Studi Studi Komparatif Penerapan Akuntansi Pemerintahan di Indonesia dengan Malaysia : Membandingkan prinsip, standar, dan praktik akuntansi pemerintahan antara Indonesia dan Malaysia untuk mengidentifikasi best practices dan area perbaikan

Iffah Su'aidah; Yunisa Nurul Maulidah; Hani Sutiyani; Sulistia Ramandani; Muhammad Yusuf; Yohanes Agung Nugroho

doi:10.24929/feb.v16i1.5279

Iffah Su'aidah
Yunisa Nurul Maulidah Universitas Bina Sarana Informatika
Hani Sutiyani
Sulistia Ramandani
Muhammad Yusuf
Yohanes Agung Nugroho Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Bina Sarana Informatika

DOI: https://doi.org/10.24929/feb.v16i1.5279

Keywords: Akuntansi Pemerintahan, Studi Komparatif, SAP, MPSAS, Basis Akrual, Sektor Publik

Abstract

Public accountability is a fundamental pillar in good governance in the public sector. Indonesia and Malaysia face similar challenges in implementing accrual-based government accounting, but with different strategies and regulations. This study aims to compare the regulatory frameworks, accounting standards, implementation barriers, and best practices in both countries. The research method used is descriptive qualitative with a literature study approach. The results and discussion show that Indonesia applies locally developed SAP, while Malaysia uses MPSAS, which aligns with global IPSAS. Indonesia faces implementation challenges in the SAKTI system, such as limited HR certification, outdated IT infrastructure, and complex SOPs. Meanwhile, Malaysia faces transition challenges at the state level through the ISPEKS system, including reform fatigue, a lack of experts, and rapid job rotations. In conclusion, improvements in both countries require strengthening continuous training, skill certification, and updating technology infrastructure.

Keywords: Government Accounting, Comparative Study, SAP, MPSAS, Accrual Basis, Public Sector

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