Transcript Public Sector Accounting

Public Sector Accounting
Part 1
Introduction to Public Sector Accounting
1
BOOKS:
 PUBLIC SECTOR ACCOUNTING, ROWAN JONES
 AKUNTANSI SEKTOR PUBLIK, MARDIASMO
WHAT IS PUBLIC SECTOR?
 “Those industries and services in a country that are owned and run
by the state, such as (by many countries) the education services
and the railways …”
Longman Dictionary of Contemporary English
 “a device for regulating human activities so that man and women
can live together in reasonable harmony…
Derbyshire (1987)
 “any entities, established owned by central, state or local
government and any entity established under any Act of
Parliament, which requires the presentation of the annual financial
statement to the Parliament…”
MACPA Guideline No. 1 1990
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Forms of Government
Absolute monarchy
One person rule
Aristocracy
wealthy minority rule
Democracy
based on a belief in the value of the individual
eg choice of selecting representatives
Make criticism?
Rights being protected?
Taking part in politics?
Public interest is a priority?
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June 2004
LEVEL PEMERINTAHAN DI
INDONESIA
PEMERINTAH PUSAT
PEMERINTAH PROVINSI
PEMERINTAH KABUPATEN/KOTA
FUNGSI DAN ANGGARAN
LEVEL
CEO (CHIEF CFO (CHIEF COO (CHIEF
EXECUTIVE FINANCIAL OPERATIN
OFFICER)
OFFICER) G OFFICER)
PENDAPATAN
&BELANJA
PUSAT
PRESIDEN
MENTERI
KEUANGAN
MENTERI
TEKNIS, KETUA
LEMBAGA2
NEGARA
PAJAK PUSAT (PPh, PPN),
HASIL JUAL MINYAK.
PROVINSI
GUBERNUR
KETUA SKPKD
(SATKER
PENGELOLA
KEUANGAN
DAERAH)
DPPAD
KETUA SKPD
(SATKER
PERANGKAT
DAERAH)
CONTOH:
KEPALA DINAS
PAJAK PROVINSI (PKB,
BBNKB, BB)
RETRIBUSI (JUM, JUS,
JPT)
KAB/
KOTA
BUPATI/WALIKO
TA
PAJAK
KABUPATEN/KOTA
RETRIBUSI (JUM, JUS,
JPT)
Important definitions
 Power
The ability to get things done
 Authority
The right to get things done (formal evidence to power)
 Nation
A group of people, often from a different backgrounds or races, live together
and adopt a common identity
 State
the whole apparatus of government that a a nation sets up
 Nation state
A government formed by a group of people, often from a different
backgrounds or races, adopt a common identity and live together peacefully
(as opposed to artificial state)
 Constitutional state
A government with a written system (constitution), which incorporate a bills
of rights guaranteeing individual freedoms
 Constitution
Basic law of a state that sets out the system of a government
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June 2004
Objectives of Public Sector
To preserve law and order minimum interference in
social affair;
Regulating aspects of industry and economy;
The provision of services and public goods to the
society or the people;
Defence, security, law, health, education, transportation,
international diplomacy etc.
Various agencies, government departments and public
enterprises were set up to realise the provision of the
services and public goods
Public administration, defence, internal security and laws
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June 2004
Features of Public Sector
No individual shares of ownership
Operate within a framework of public
authorization and control
Plurality of objectives
No direct financial interest or benefits to the contributors of
resources
Varying accounting principles and practices
Political rather than financial control
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June 2004
Components of Public Sector
Central Government
Ministries
Government Departments
Statutory Bodies
Non-statutory Bodies (Government linked companies (GLCs))
Province Government
State Departments
Statutory Bodies
Local Government
City Council
Municipal Council
District Council
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June 2004
WHAT IS PUBLIC SECTOR ACCOUNTING?
a process of identifying, measuring, recording
and communicating public sector economic
information to permit informed judgment and
decisions by the users .
Process of studying the accounting practices
of public sector organizations in ensuring
accountability in providing services to the
public at large.
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Objectives of PSA
 To execute the function of custodianship and
stewardship over public resources
 To discharge public accountability over all kind of
public resources
 To establish an appropriate accounting system for the
purpose of accounting public monies and assets
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Economy, Effectiveness and Efficiency
(3Es)
Economy
Concern with inputs (costs)
A relative measure
Effectiveness
The meeting of certain objectives – concern only with
outputs
A relative measure
Efficiency
The most important concept and all-embracing of the three
Efficiency can be measured by ratio OUTPUT/INPUT or
INPUT/OUTPUT e.g ROCE = Profit/Capital Employed
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3Es
4 ways to improve efficiency:
i. increasing output of the same input
ii. Increasing output by a greater
proportion than
the proportionate increase in input
iii. Decreasing input for the same output
iv. Decreasing input by a greater proportion than a
proportionate
decrease in output
3Es
 In theory, ‘efficiency’ provides the basis of relative
performance evaluation
 There are problems in comparability as public
sectors are different in size, nature and objectives
 Factors to be considered in making comparison of
performance of public sectors:


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
Quality of services?
Performance over time?
Performance of geographical areas?
Reliability of financial information?
Differences in political and ideological belief?
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LEGAL BASIS
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UU No. 17/2003 tentang Keuangan Negara;
UU No. 1/2004 tentang Perbendaharaan Negara;
UU No. 15/2004 tentang Pemeriksaan Pengelolaan dan
Tanggung Jawab Keuangan Negara;
UU No. 25/2004 tentang Sistem Perencanaan Pembangunan
Nasional;
UU No. 32/2004 tentang Pemerintahan Daerah;
UU No. 33/2004 tentang Perimbangan Keuangan antara
Pemerintah Pusat dan Pemerintahan Daerah;
PP No. 23/2005 tentang Pengelolaan Keuangan BLU;
PP No. 24/2005 tentang Standar Akuntansi Pemerintahan;
PP No. 58/2005 tentang Pengelolaan Keuangan Daerah;
PP No. 8/2006 tentang Pelaporan Keuangan dan Kinerja
Instansi Pemerintah.
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RUANG LINGKUP KEUANGAN DAERAH
a. hak daerah memungut pajak-retribusi daerah &
melakukan pinjaman
b. kewajiban daerah menyelenggarakan urusan
pemerintahan daerah dan membayar tagihan
c. penerimaan daerah
d. pengeluaran daerah
e. kekayaan daerah yang dikelola sendiri atau oleh pihak
lain: uang, surat berharga, piutang, barang, serta hakhak lain
f. kekayaan pihak lain yang dikuasai oleh pemerintah
daerah
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ASAS UMUM


Akuntabiltas : keuangan & kinerja
Profesionalitas: di lingkungan pengelola keuangan
& pengguna anggaran/barang



Proporsionalitas: alokasi sesuai target kinerja
Keterbukaan
Pemeriksaan secara independen
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Pembagian Kewenangan dalam Pengelolaan Keuangan
Daerah
GUBERNUR/BUPATI/
WALIKOTA
SEKRETARIS DAERAH
SKPD
PENGGUNA ANGGARAN
SKPKD
PPKD / BUD
KUASA BUD
KUASA PENGGUNA ANGGARAN
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KEKUASAAN PKD



Kepala SKPKD selaku pejabat pengelola keuangan
daerah/PPKD
Kepala Satuan Kerja Perangkat Daerah/SKPD selaku pejabat
Pengguna Anggaran/Barang Daerah
Sekretaris Daerah selaku koordinator (PP 58/2005)
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SIKLUS PKD

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
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
Penganggaran
Pelaksanaan
Anggaran/Perbendaharaan
Akuntansi
Pemeriksaan
Pertanggungjawaban
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PENDEKATAN PERENCANAAN DAN PENGANGGARAN
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Terintegrasi
Penyatuan Anggaran
Berbasis Kinerja
Kerangka Pengeluaran Jangka
Menengah (KPJM)
Klasifikasi: fungsi, organisasi, jenis
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PELAKSANAAN ANGGARAN
Berdasar DIPA/DPA-SKPD
 Untuk daerah diperlukan Surat
Penyediaan Dana (SPD)
 Pendapatan diakui setelah masuk ke
rekening Kas Umum Daerah
 Sistem pembayaran:

 Dana kas kecil (Uang Persediaan/UP)
 Pembayaran Langsung (LS)
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SISTEM AKUNTANSI
SKPD
LRA
BUD/SKPKD
Sistem
Akuntansi
BUD
Neraca
CaLK
Neraca
LRA
PPKD
LAK
Neraca
CaLK
LAK
CaLK
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di
se
rah
kan
Kepala Daerah
Sistem
Akuntansi
Satker
LRA
BENTUK LPJ KEUANGAN
BERBASIS CASH TOWARD ACCRUAL
 Neraca
 Laporan Realisasi Anggaran
 Laporan Arus Kas
 Catatan atas Laporan Keuangan
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BENTUK LPJ KEUANGAN
BERBASIS ACCRUAL
 Neraca
 Laporan Realisasi Anggaran
 Laporan Arus Kas
 Laporan Operasional
 Laporan Perubahan Ekuitas
 Laporan Saldo Anggaran Lebih
 Catatan atas Laporan Keuangan
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BENTUK LPJ KEUANGAN
BERBASIS ACCRUAL
SWASTA
PEMERINTAH/SEKTOR PUBLIK


Neraca
Laporan Realisasi Anggaran


Neraca
Laporan LABA RUGI



Laporan Arus Kas
Laporan Operasional
Laporan Perubahan Ekuitas



Laporan PERUBAHAN EKUITA
Laporan ARUS KAS
Catatan atas Laporan Keuanga


Laporan Saldo Anggaran Lebih
Catatan atas Laporan Keuangan
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Approaches to Law 17/2003:
Medium Term Expenditure Framework
(MTEF)/ Kerangka Pengeluaran Jangka
Menengah (KPJM) - SYEF
Unified Budget/ Penganggaran
Terpadu – Dual Budget
Perfomance Budget/ Penganggaran
Kinerja – Incremental Budget
COMPARISON BETWEEN PUBLIC
AND PRIVATE SECTOR
ACCOUNTING
Bentuk Anggaran Pemerintah
BENTUK
ANGG.
S.D.
 PENDAPATAN
 BELANJA
 SURPLUS/DEFISIT
 PEMBIAAYAAN
 PENDAPATAN PEMBIAYAAN
 BELANJA PEMBIAYAAN
 SURPLUS/DEFISIT PEMBIAYAAN
 SURPLUS/DEFISIT NETO
TUGAS
 MERINGKAS UU 17 TAHUN 2003 DAN PP 71 TAHUN
2010.
 RINGKASAN TUGAS DIPOSTING DI
 Omanrusmana.blog.unsoed.ac.id
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