Analisis Penerapan Basis Akrual pada Biaya yang Masih Harus Dibayar (BYMHD): Evaluasi Menggunakan Metode STAR

Abstract

Tujuan Penelitian: Menganalisis penerapan accrual basis dalam pengakuan Biaya yang Masih Harus Dibayar (BYMHD) pada PT Pelindo Multi Terminal Branch Jamrud Nilam Mirah. Penelitian ini dilatarbelakangi oleh kompleksitas operasional perusahaan jasa kepelabuhanan yang menyebabkan pekerjaan telah selesai dilaksanakan, tetapi invoice dari vendor belum diterima pada akhir periode pelaporan, sehingga berpotensi menimbulkan kesalahan cut-off, risiko misstatement, dan penyajian kewajiban yang kurang mencerminkan kondisi keuangan perusahaan.

Metode Penelitian: Penelitian menggunakan pendekatan kualitatif dengan metode STAR (Situation, Task, Action, Result). Data diperoleh melalui observasi, telaah dokumen akuntansi, dan dokumentasi selama kegiatan magang di PT Pelindo Multi Terminal Branch Jamrud Nilam Mirah. Validitas data dilakukan melalui triangulasi sumber dan metode, sedangkan analisis difokuskan pada identifikasi kondisi operasional, tantangan pengakuan biaya, implementasi pencatatan, serta hasil penerapan accrual basis dalam pengakuan BYMHD.

Originalitas/Novelty: Penelitian ini menawarkan kebaruan dengan menerapkan kerangka STAR sebagai analytical framework untuk mengevaluasi implementasi pengakuan BYMHD berbasis accrual basis pada perusahaan jasa kepelabuhanan, yang tidak hanya menilai proses pencatatan akuntansi tetapi juga mengintegrasikan aspek operasional, pengendalian internal, dan koordinasi lintas fungsi.

Hasil Penelitian: Pengakuan BYMHD dilakukan berdasarkan kontrak, Purchase Order (PO), Surat Perintah Kerja (SPK), dan laporan progres pekerjaan sebelum invoice diterbitkan, kemudian dicatat melalui jurnal penyesuaian dan diverifikasi kembali setelah invoice diterima. Temuan empiris menunjukkan bahwa keberhasilan penerapan accrual basis ditentukan oleh sistem informasi akuntansi dan koordinasi antara bagian operasional dan accounting serta mekanisme verifikasi dokumen yang mampu meningkatkan ketepatan proses cut-off, meminimalkan risiko misstatement, dan meningkatkan kualitas penyajian laporan keuangan.

Implikasi: Penelitian ini memberikan kontribusi terhadap pengembangan literatur akuntansi mengenai pengakuan kewajiban berbasis akrual pada perusahaan jasa kepelabuhanan serta memberikan rekomendasi praktis bagi perusahaan untuk memperkuat pengendalian internal, mengoptimalkan digitalisasi dokumen pendukung, meningkatkan kualitas pelaporan keuangan, dan mendukung pengambilan keputusan manajerial.

Research Objectives: This study aims to analyze the implementation of the accrual basis in recognizing Accrued Expenses (BYMHD) at PT Pelindo Multi Terminal Branch Jamrud Nilam Mirah. The study is motivated by the operational complexity of port service companies, where services are often completed before vendor invoices are received at the end of the reporting period, potentially leading to cut-off errors, financial misstatements, and inaccurate liability recognition.

Research Method: A qualitative approach was employed using the STAR (Situation, Task, Action, Result) analytical framework. Data were collected through direct observation, accounting document reviews, and documentation during the internship period. Data validity was ensured through source and method triangulation, while the analysis focused on operational conditions, challenges in expense recognition, implementation of accounting procedures, and the outcomes of applying the accrual basis in recognizing accrued expenses.

Originality/Novelty: This study introduces the STAR framework as an analytical framework for evaluating the implementation of accrued expense recognition under the accrual basis in port service companies by integrating accounting practices with operational activities, internal control mechanisms, and cross-functional coordination.

Research Results: The findings reveal that accrued expenses are recognized based on contracts, Purchase Orders (PO), Work Orders (SPK), and work progress reports before vendor invoices are issued, followed by adjusting journal entries and subsequent reconciliation once the invoices are received. The empirical findings indicate that successful implementation of the accrual basis depends not only on the accounting information system but also on effective coordination between operational and accounting departments and document verification procedures, which improve cut-off accuracy, reduce the risk of financial misstatements, and enhance the quality of financial reporting.

Implications: This study contributes to the accounting literature on accrual-based liability recognition in port service companies and provides practical recommendations for strengthening internal controls, optimizing digital document management, improving financial reporting quality, and supporting managerial decision-making.