165 - Public Sector Accounting - Id.en

Public sector accounting 1
PART I
CHARACTERISTICS AND ENVIRONMENTAL PUBLIC SECTOR
A. Definition and scope of public sector accounting
The term public sector have the sense of an assortment, p
This is a consequence of the extent of the public domain, so that each
disciplines (political, economic, legal and social) has worldview and
Different definitions. From an economic standpoint to public sector
understood as an entity (entity) whose activities relate
the effort to produce goods and public services in order
meet the needs and rights of the public.
In line with the developments in our country Sector Accounting
The public is defined as a mechanism accounting techniques and analysis
applied management of public funds in a high state institutions
and departments under it, local governments, enterprises, public enterprises, NGOs and
social foundation, as well as on cooperation projects and the public sector
suasta.
Some of the duties and functions of the public sector can actually be too
performed by suasta sector for example to produce some kind of
public services such as communication services, taxation, education,
public transportation, etc., but for the public sekotr task tugastertentu
can not be replaced by suasta sector, for example the function of bureaucracy
government. As a consequence, public sector accounting in
some things bebeda with suasta padasektor accounting.
B. Objective Public Sector Accounting
• Provide the information necessary to manage appropriately,
efficient and economical for the allocation of resources entrusted a
to the organization. This objective is related to the control of management

• Provides information that enables managers to
reported on the implementation responsibilities appropriately and effectively program
and the use of resources under its control and
possible for government employees to report to
government public the results of operations and the use of public funds. Aim
This is related to accountability.
C. Public Accountability
The phenomenon can be observed in the development of the public sector
is ever increasing demands implementation of public accountability by
public sector organizations such as national and local governments, work units
government, ministries and state agencies) demands accountability
related to the need for transparency and provision of information to the public
in order to fulfill the rights of the public.
understanding public accountability is kewajiaban fiduciary
(Agent) to provide accountability, presenting, reporting and
disclose all activities and activities that are the responsibility of
to the mandate giver (principal) who have rights and obligations
to ask those responsible.
Accountability consists of two kinds: vertical accountability and
horizontal accountability. Vertical accountability is accountability
over the fund's management to a higher authority, such as
accountability work units to local government agencies,
accountability of local governments to the central government,
center to the MPR. While horizontal accountability is
accountability to the public.
Public accountability should be made by sector organizations
the public consisting of several dimensions:
1. Accountability honesty and accountability law
Accountability honesty with regard to avoidance of abuse
position, while the legal accountability relating to the guarantee of

compliance with laws and regulations required in
the use of public resources.
2. Accountability process
Accountability process is related to whether the procedure used
in implementing the tasks are quite good in terms of adequacy
information accounting information, management information systems and procedures
administration. Accountability process is manifested through the provision of
public service that is fast, responsive and cost. Supervision
and an examination of the accountability process can be done with
presence or absence mark up and charges other than the specified and
waste that cause waste making
the high cost of public services and the inaction of service. And
supervision and examination of the tenders for projects
carry out public projects.
3. Accountability program
Accountability related to the consideration of whether program objectives
set can be achieved or not and whether it had considered
sets forth an alternative program to provide optimal results with charges
minimal.
4. Accountability policy
Accountability policies related to government accountability,
both central and local levels on policies taken
government against DPR / DPRD and the wider community.
Accounting for the public sector can not escape the influence
the tendency of strengthening the demands of public sector accountability.
Accounting for the public sector are required to become a planning tool and
control of public sector organizations to effectively and efficiently and
facilitate the achievement of public accountability.

D. privatization
In Indonesia there are many state-owned enterprises and enterprises that run not
efficiently. The experienced inefficiencies caused by the intervention
politics, centralization and poor management.
In the globalization era state-owned enterprises and enterprises face some pressure
and demands among other things:
• Regulation & Political Pressure
• Social Pressure
• Rent Seeking Behaviaour
• Economic & Efficiency
Privatization is one of the company's efforts to reform the public
to improve the efficiency and effectiveness of public companies.
Privatization means the involvement of private capital in the capital structure of companies
public so that financial performance can be affected directly by the
investors through the market mechanism money.
E. Regional autonomy
The development of public sector accounting, especially in Indonesia
growing rapidly along with the existence of a new era in the implementation of autonomy
regional and fiscal desentaralisasi. Desentarlisasi not only means
delegation of authority from the central government to the regions, the delegation
some governmental authority to private parties in the form of privatization

CHAPTER II
PUBLIC SECTOR MANAGEMENT ACCOUNTING
A. Accounting as a Tool of Organizational Planning and Control
Organization
1. Accounting As Organizational Planning Tool
Planning is the way an organization implements a purpose and
the organization's objectives. Planning includes activities that are stategik,
tactical and operational aspects involved. In terms of planning oprganisasi
management accounting role in the provision of historical information and
prospectively to facilitate planning.
In public sector organizations, environmental influences
very heterogeneous. Political and economic factors are very dominant in
the rod affect the stability of the organization. Accounting information required
to make predictions and the estimates regarding economic events
forthcoming was associated with the economic and political situation at the moment.
Information as a planning tool can basically be divided
into 3 groups:
• Information routine or ad hoc
• Qualitative or quantitative information
• Disampaiakan information through formal or informal channels
Information that is routinely required for regular planning,
eg financial statements monthly, quarterly, semi-annually or monthly.
Meanwhile, the public sector organizations are often faced problems
are temporary and require information that is immediate. For
Temporary necessary planning information that is
temporary.
Perencanmaan utntuk accounting information can also be distinguished
by way of delivery. Do disampaiakn formally or
informal. Misalanya formal mechanism melaului official meetings, meetings

Commission-etc. In public sector organizations, channel information more
formal, informal, while relatively rare. It TSB
due to the constraints of transparency and public akunbtabilitas
which should be done by public institutions, so that planning
can not be done personally or only involve a few people
only.
2. Accounting as a Tool Control Organization
To ensure that the strategies to achieve organizational goals
run economically, efficiently and effectively, we need a system
effective control. The pattern of each control different organizations
tyergantung on the type and characteristics of the organization. In business organizations
that are profit-oriented, controlling tool amak more
resting on the mechanisms of negotiation (negotiated bargain), although
these were mixed for each organization and management level.
Control for the management of the lower level is more emphatic and
force, while for the top level manajmen normative.
For public sector organizations because it is not the pursuit of profit
and the existence of great political influence, amak means of controlling more
many in the form of bureaucratic regulation. Associated with performance measurement
especially the measurement of economy, efficiency and effectiveness (value for money),
management accounting has a major role in controlling the organization
which quantifies the overall performance, especially in the monetary size.
The main function of accounting information is basically the control.
Accounting information is vital to the organization's control
because accounting provides quantitative information. Information
akunatnsi disampaiakan generally in the form of financial metrics, so
allow to do pengintgrasian information of each unit
the organization that eventually form a picture of organizational performance
overall. Furthermore, the accounting information allows for
organizations to integrate the activities of the organization.

In understanding the organization as a means of control necessary
differentiated use of accounting information as a means of controlling
financial (financial control) with accounting as a means of controlling
organization (organization control). Financial controls related to
regulatory or cash flow system in the organization, in particular making sure
that the organization has a good liquidity and solvency. Control
organization is necessary to ensure that the organization does not deviate
of the organization's goals and strategies that have been set. Control
organizations need a broader information management diandingkan
finance. Information needed is more complex not just information
Any finance. For example in a proposed public investment,
information needed for financial control is in the form of
prediction of cash flow and profitability of the investment. Meanwhile
for the purpose of controlling the organization needed more extensive information
asapek covering economic, social and political of the proposed investment.
B. The process of planning and control Managerial Public Sector
Planning and control is basically a two-sided
the same currency, so both should be considered
together. Without planning control would be meaningless because
lack of follow-up (follow-up) to identify whether the plan
organizations have tercapoai. Otherwise devoid of planning control are not
shall mean the absence of targets or plans which are used as
pembanfding. Merupalkan planning and controlling a process
forming a cycle, so that the phase associated with the phase Aklan
More and integrated in one organization. Jones and Pendlebury
split p [roses managerial planning and control in organizations
Public sector into five phases:
1. Planning goals and objectives of the basic
2. operational planning
3. budgeting
4. Control and measurement
5. Reporting, analysis and feedback
Image Process Planning and Control
Managerial Public Sector Organizations
1. Planning Objectives and

Composition and Basic
Revision / modification Goals

and Objectives Basic
2. Operational Planning
Revised Planning
operational
5. Analysis and Reporting

3. Unemployment
Feedback
Revised Budget
Action
4. Control and Measurement
C. The Role of the Public Sector Management Accounting
The main role of management accounting in the public sector organizations
is to provide accounting information relevant and reliable to
managers to perform the functions of planning and controlling
organization. The essence of management accounting is planning and control.
The role of management accounting in the public sector organizations include:
1. strategic planning
2. Provision of information costs
3. Valuation of investments
4. budgeting
5. Determining the cost of services (cost of service) and the determination of tariffs
servicing (charging for services)
6. Performance assessment
Strategic planning
Majamen accounting needs from the strategic planning stage.
At the stage of strategic planning, organizational management makes Alternative
alternative programs that can support the organization's strategy. Program-
that program is selected and selected in accordance with the priorities of resources
which are owned. MAS role is to provide information
mementukan how much it costs for the program and how much it costs for an activity,
so that based on the accounting information TSB managers can determine
budget needed associated with available resources.
To guarantee the allocation of resources
economical, efficient and effective accounting information is needed
management is reliable and accurate, relevant to calculate how
the cost of the program, activity or project. Akunatsni information system
good management can reduce chance occurrence
pembororsan, leakage of funds and detect programs that do not pprogram
economically feasible. Akunatsni management in the public sector faced
on three issues, namely: cost efficiency, product quality and service
( cash, quality and service).
To be able to produce high-quality public services
a low cost, the government should adopt a system of information
akantansi modern management, namely by applying the technical
akunatnsi management applied in suasta sector. There is a difference
suasta between the sector and the public sector in terms of determining the cost of the product or
service, this is due to that the majority of service charges on
suasta sector tend to be engineered cost ties
directly to the output produced, while the cost to the sector
a large part of the discretionary public cost set at the beginning
budget period and often do not have a relationship with the langsunmg
activities carried out with the resulting output. most output

produced by the public sector is intangible output are difficult to measure,
then the very important role of public managers in cost control
Provision Cost Information
Cost (cost) in the context of the organization the public sector can
categorized into three groups:
• Input costs, is a resource that is sacrificed to give
service. Input costs could berupabiaya labor and materials costs
standard
• Output costs, are costs incurred to deliver the product
until samapai into the hands of customers. At the output of public sector organizations
can be measured in various ways depending on the service
produced. Examples of the mass transport company, the cost may
measured by cost per passenger
• The process costs, these costs can be separated by functions of the organization,
costs can be measured by considering the function of the organization,
for example, the cost of the production department, dep personnel, the cost of offices
etc.
The process of determining the cost includes five activities, namely cost finding, cost
recording, cost analizing, strategic cost reduction and cost reporting.
• Cost finding,
At this stage the government to accumulate data on costs
required to produce products / services
• Cost recording,
At this stage it does is recording activity data into
organization of accounting system
• Cost analizing,
At this stage cost analysis that identifies the type and
perikalku costs, changes in the cost and volume of activity. manajamen
organizations must be able to determine the cost driver (cost driver) in order to
doilakukan cost efficiency strategy.

• Strategic cost reduction
This stage is to determine the cost-saving strategy in order to achieve value
for money. Strategic approaches in the reduction of costs have
the following characteristics:
1. Long term. Strategic cost management is a term effort
paanjang which form the organizational culture in order to decrease costs
a culture that can last longer
2. Based on sustainable perbaiakan culture and focuses on
service to the community
3. Management must be proactive in making cost savings
4. The seriousness of top management ( top manager) is a determinant
the effectiveness of the cost reduction program because basically management
Strategic cost is tone form the top
• Cost reporting.
The last stage is baiay complete release information to
leadership in the internal report, which was then integrated into
in a report to be submitted to external parties.
Management information should be able to detect the presence of waste
yanbg still has the potential to diefisiensikan and seek methods or techniques
for cost savings. Accounting Management should be
support and strengthen the implementation of the principle value for money and public
accountability public sector organizations
Investment Rate
Management accounting is required at the time of public sector organizations
explosives to invest, namely to assess the feasibility of the investment
economic and financial. Management accounting is required in the assessment
investment because the investment required to be able to assess the identification Baiya,
the risks and benefits or advantages of an investment. in the assessment
an investment, a factor which should fdiperhatikan by management accounting

is the discount rate, inflation rate, level of risk and uncertainty as well as
sources of funding for the investment to be made.
Rate the investments in public sector organizations do with
using a cost - benefit analysis (cost benefit analysis). in practice
This is difficult because costs are measured not only in terms of financial
but also in terms of social costs and social benefits to be obtained from
the proposed investment. Determining the social costs and benefits in units
sanbgat monetary silut do. Then for easy use
cost-effectiveness analysis ( cost effectiveness analysis), emphasizing
how big the impact is achieved from a project or investment with
certain costs
budgeting
Management accounting role is to facilitate the creation of
effective public budget. 3 functions related to the budget, namely as
public resource allocation tools, tool distribution and stabilization of the accounting
management is a vital tool for the process of allocating an
adana distribute public resources economically, efficiently and effectively
fair and equitable. To achieve this required resources
humans that are reliable, if not management accounting will not be much
helpful because it will serve as a planning tool and
control.
Determining the Cost of Service and Charging for Service
Demands that the government improve service quality and complaints
the public will be the amount of the service charge is an indication
the need to improve the management accounting system in the public sector. community
want the government to provide services in a fast, quality
and cheap. Government-oriented public service
responding to complaints, demands and wishes of the community in order to quality

community living is on the rise and prosperity will
increasing as well.
Determining the cost of services ( Cost of Service) and determination of tariffs
( Charging for Service) The set is one where both
require accounting information. For example, the government should be able to
determine how much it costs to membangaun bus terminal or train station
orderly fire safe and comfortable and cost operasioalnya. Based on
The information the government can determine how much the cost of tariffs
the service will be charged to the users of the services
terminal or station will be, as well as for taps etc.
Performance assessment
Assessment of performance is part of the control system, this
to determine the level of efficiency and effectiveness of the organization in achieving
the goals set. Here the role of management accounting is in
manufacture of key performance indicators and the unit of measure for each
activity.
CHAPTER III
PUBLIC SECTOR MANAGEMENT CONTROL SYSTEM
A. Public Sector Management Control System
Organizations need a management control system for
guarantees dilaksanakannnya effective organizational strategy and
efficient so that organizational goals can be achieved. management control
includes several activities, namely: (1) planning ( 2) coordination inter-
various parts of the organization (3) Communication information (4)
decision-making ( 5) motivation people in your organization to
behave in accordance with the objectives of the organization (6) control and (7)
performance assessment
Organiasai failure in achieving the goals set
can occur because of weakness or failure on one or
several stages in the process manajenen control. control system
public sector focuses on how to implement organizational strategy
effectively and efficiently so that organizational goals can be achieved. System
manajmenen control must be supported by the device
Another form of organizational structure in accordance with the type of control
use management, HRM and supportive environment.
The organizational structure should be in accordance with the design of control systems
management for management control system focuses on units
organization as center accountability. The centers
for whom there was a base control planning,
performance assessment. HRM must dilalakukan since the selection process and
recruitment, training, development and promotion up to dismissal
employees. Environmental factors include political stability, economic, social,
security and so on. Where all the elements they will need to be able to support the implementation of the
organizational strategy.
B. Type of Management Control
Type of management control can be categorized into 3 groups
1. preventive control ( preventive control). In this phase
management control associated with the formulation of the strategy and
stretegik plan outlined in the form of programs.
2. Operational control ( operational control). In this phase
management control related to the implementation of supervision
programs that have been established through tools such as the budget. this budget
linking planning and control
3. Control performance. At this stage in the form of management control
berasarkan performance evaluation analysis of performance benchmarks that have
set.
C. Structure Management Control
Management control system must be supported by the structure
good control. The organizational structure is manifested in the form of
center accountability ( responsibility centers). Pusaat
accountability is an organizational unit headed by a manager who
responsible to the central activity of accountability
lead. An organization is a collection of a center
accountability. The goal made the responsibility center
is:
1. As the basis for planning, control and performance assessment manager
and the organizations they lead unit
2. To meudahklan achieve organizational goals
3. facilitate the formation of goal congruence
4. Delegate authority and tasks into units which has
thereby reducing the workload competence center manager
5. Encouraging creativity and innovation subordinate

6. As a tool to implement the strategy of the organization effectively and
efficient
7. As a means of controlling the budget
Responsibility center manager's job is to create
suberdaya optimal relationship between the inputs used and outputs
The resulting associated sdentgan performance targets. Input measured by the number
resources used while output is measured by the number of products
or output produced.
Centers of Responsibility
Basically, there are four centers of responsibility are:
• Cost center ( expense center)
Cost center is the responsibility center manager achievement
assessed based on costs already incurred. An organizational unit
referred to as a cost center if the size of the performance is judged based
costs that have been used (in the value of output produced). Center
costs prevalent in the public sector because of the resulting output
often there will be but can not be measured or can be measured
is not physically in the value of the rupiah. Examples of the cost center is dep.
production, Social Services and DPU
• Revenue center ( revenue center)
Revenue center is the center for whom there are achievements
manjernya assessed based on revenue generated. Contahnya
Department of Revenue and dep. pemanasaran
• Profit center ( profit center)
Profit center is the center of the fight for accountability input
(Expenses) and output (revenue) in monetary terms. performance
managers assessed based on income generated. Contah: ROE
and state, local government-owned tourism objects, airports and seaports.
• Incestasi Center ( investment center)

Center investment is a central responsibility of achievement
managers assessed based on income generated is associated with
investments in central accountability
lead. Contah: Dep Research and Development and Research and Development
A large organization such as local government can be considered
as a responsibility center. Center accountability
The large can dipeca down again at the center of responsibility
Smaller to the level of service or program, for example dinas-
offices or suboffices-suboffices. The center further pertanggungjawan
became the basis for planning and budgeting and assessment pengendalain
the performance of the unit concerned. Responsibility center managers as budget
holder have the responsibility to implement the budget. Center
accountability obtaining input of labor resources,
etc. with input material which they will be expected to produce output
in the form of goods or services in a specific quantity and quality.
Budget reflects the value of the rupiah allocated to central-input
responsibility centers and the expected output or activity level
resulting from. Control budgets include the measurement of output
and the real spending was compared with the budget. presence
the difference between the results achieved and the budget amount kemudaian
analyzed for known the cause and sought Who is
responsible for these discrepancies, sehiungga immediately
corrective action is taken. That action is usually done on a company-
private companies. In public organizations, the mechanisms they will need to be done
as one means of controlling the budget.
ideally, structure center accountability as tool
budget control in line with the structure of the program or activity
organization. In other words each assigned responsibility center
to implement the program or activity and the incorporation
programs adapted from every responsibility center should TSB

support center programs that are more accountable to the high level,
so in the end general purpose organization can be achieved.
Each type requires data regarding the responsibility center
berlanja (expenses) that have been carried out and the resulting output
during the budget period. Performance reports prepared and sent to every level
management to evaluate performance, which compared the results
has been achieved with the budget. If the current budget control system
well then the information is sent to the manager to be relevant
and timely. The relevant information should up to date ( latest) and costs
which is controlled directly ( controllable) with costs
not controlled ( uncontrollable) by responsibility center manager.
Berfunmgsi responsibility centers as carrier budget
holder, then the process of preparation and control of the budget must be
focus of responsibility center manager. The existence Departmen
budget and budget committee at the center of responsibility is necessary
for membentu the creation of an effective budget.
Information relating to the budget control system is usually
known by the parts department budget. Depatemen budget
has the following functions:
1. Establish procedures and forms for the preparation of budgets
2. Coordinate and make assumptions as the basis for the budget (eg:
Assuming the rate of inflation, exchange rates, oil prices)
3. Mengkomunikasdikan help to all parts of the budget
organization
4. Analyzing the proposed budget and make recommendations to
budgetary and the responsibility center manager
5. Analyzing the reported budget performance, interpret
results and prepare an overview reports to the center managers
accountability
6. Setting up a budget revisions if needed.

Committee budgets usually teddiri of the top leaders like
Departmen heads, heads of agencies, etc. bureau chief. Budget Committee ujuga
have a vital role. Budgets committee in charge menuyusun anggran
for each unitoperasi. Depaemen budgets and budgets committee
a device yanmg in town at the center of responsibility.,
Hence the responsibility center is a vital tool for
implementation and control of the budget but it is also a base
membendingkan performance measurement that is what has been achieved by the center
liability compared with the budget that has been set.
D. Public Sector Management Control Process
The process of management control in public sector organizations can
carried out by means of formal and informal communication. channels of communication
Formal consists of formal activity in an organization consisting of: ( 1)
strategy formulation (2) planning strategy (3) penganggran (4)
operational (5) performance evaluation. Informal information channels to do
with direct communication is an informal meeting, discussions etc.
Management control system of an organization designed to
affects people in the organization to behave
in accordance with the objectives of the organization. Prengendalian organization can be a rule
and bureaucratic procedures or through the control and management system
designed information formally.
In an organization each individual must have a purpose
person. For this menyingkapi need for a bridge that is capable of
delivering the organization achieve its objectives, namely the achievement of harmony
between individual goals and these should tuuan oraganisasi.Dalam
management control can be used as bridge to
consummate goal congruence namely keselaran between individual goals and
organization goals.
A number of factors that influence goal congrunce can be categorized in
2 groups, formal and informal control factors. Factor

Formal control eg: system control and system management
rules. While informal factors consist of ekstrenal and internal. That
eg external work ethic and loyalty of employees (in
we know as a government civil servants and public servants), while
which is internal: kulktur organization, management style and style
communication.
• Strategy Formulation ( strategy formulation)
The formulation of the strategy is the process pehnentuan visis, mission, goals,
Sasran, targets, directions and policies and strategy of the organization. strategy formulation
is the duty and responsibility of top management. in organizations
government strategy formulation is done by the legislative body
the results in the form of guidelines which ultimately is a reference for eksektutif
in berindak.
Results of strategy formulation is permanent and long-term could
futures 4.5, 10 and even 20 years. Changes in vision, mission and goals of organizations working
very rarely done by the organization either government or private.
That changes is the strategy to achieve the vision, mission and goals
has been established. Consideration of a revised strategy that usually appear
environmental changes in the form of threats or new opportunities. Change
environment within public sector organizations were eagerly probably because
Public sector organizations are influenced by political factors, ekoomi, social and
culture. Economic and political instability that occurs continuously
being able to push the government to pull out at any time
policies and strategies. Threats and new opportunities can arise at any
moment. Hence the formulation of strategies are not systematic and do not have to
rigid.
Organizational strategies are set to provide ease in
achieve organizational goals. One method of determining the strategy is
using SWOT analysis. Analsisi was developed with
analyze the internal factors into strengths and weaknesses in

an organization and external factors that represent a threat and an opportunity.
Based oganisasi SWOT analysis can determine the best strategy
to achieve organizational goals. Perusahaann strategy may change or
revised if there is a changing environment that is influenced
threats and opportunities, such as the presence of new technological innovations,
new governmental regulations or changes in the political and economic environment
local and global.
Image: Strategy Formulation Process
External Analysis: Internal analysis : The

Economic, soial, pilitik technology that resources
, regulations (regulation) Natural resources Human
global trend of new technology resources Infrastructure
etc.
Opportunity & Strength & Weaknes:

Threat :
Identify opportunities and Identification of strengths and
threats weaknesses
Adjustment of competence with the

opportunities and threats
Strategy
The process of formulating the public sector organizations are influenced
private sector development. Similarly, the private sector early stages
management strategy is perencnaan. Planning started from
strategy formulation. According to Olsen and Eadi (1982) formulation process
the strategy consists of five basic components, namely:
1. The mission statement and general objectives formulated by the organization
management executive organization and give framework
development strategy and targets to be achieved
2. analysis or scanning environment, consists of identifying and
measurement of external factors that are and will happen and

conditions that must dipertimangkan when formulating strategy
organization
3. Internal profile and audit resources, which identifies and
evaluate the strengths and weaknesses of the organization in terms of variety
factors to be considered in the strategic planning
4. Formulation, evaluation and selection of strategies
5. Implementation and control of the strategic plan.
Strategy Formulation Model in Public Sector Organizations
Innitiate and
agree Process
stakeholder Missin and

mandate
Internal
External
Environmental
Environmental
Analysis
Analysis
Strength & Strategic Opportunity and

weakneses issues threats
Strategics
PEST ANALYSIS
• Political
• Economic
Vision for the • Sociological
futures • Technical
Actions
outcomes
Source: Bryson JM (1995)

According to Bryson Jm models 8 steps to facilitate the process of formulating
strategies, namely:
1. Initiate and approve the strategic planning process
2. Identification of what the mandate of the organization
3. Clarifying the mission and values of the organization
4. Assessing the external environment
5. Assess internal environment
6. Identify the strategic issue facing the organization
7. The formulation of strategies for Me- manage issues
8. Establish the organization's vision for the future.
• Planning Strategy ( strategic planning)
Management control system starting from strategic planning.
Strategic planning is the process of monitoring of the programs, activities
or project that will dilaksdankan an organization and determination of the number
allocation of resources will be required
The difference with the formulation of the strategy is that the formulation
strategy is a process to determine the strategy, while planning
Strategic is the process of determining how to implement
strategy The. The results of strategic planning in the form of plans
strategic. In the process of strategy formulation, management decided
vision, mission and goals oganisasi. Strategic planning is a process
lowering strategies in the form of programs.
Strategic Planning Process
Strategy A Program A1, A2 and A3 Selection program

Strategy B Program A1, A2 and A3 associated with the
Strategy C planning Program A1, A2 and A3 priorities and the
Strategy D ff strategy Program A1, A2 & A3 etc. resources available
review
strategy, program and The budget Programs that qualify
budget priority over needed for selection
Image Systems Strategic Management in Local Government
Strategic plan budget performance LPJ

planning performance performance reporting Regional Head
Vision, mission, philosophy Sub sisem

work unit pengumpula
n Data
Destination unit
Advice & Target size performance targets

performance effectiveness
Strategy & Action economic performance targets

plan size Keu report
LGs
measure of Target performance

efficiency and cost analysis
size justification
explanatory
Strategic planning is a systematic process that
memilikiu prosedru and a clear schedule. Organizations that do not have
or do not do strategic planning will mengalaami issue da; lam
budgeting, for example, the work load is too heavy budget,
allocation of resources which are not effective dab does selection
startyegi wrong. Orientation does strategic management in
organizational management of public organizations demanded strategic vision,
strategic thinking, strategic leadership and strategic organization.

Benefits of Strategic Planning
• As a means to facilitate the creation of effective budget
• As a means to focus on the implementation of the strategy manager
which have been set
• As a means to facilitate their resource allocation
optimal
• As the framework of the implementation of short-term measures
• As a management tool for understanding organizational strategy
more clearly
• As a means to reduce the range of strategic alternatives
The main purpose of strategic planning is to improve
communication between top managers with managers underneath, so
allows occurs agreement between top managers with manager
below the level of the strategy best to achieve aim
organizations that set, which in turn leads goal congruence.
Being strategic planning change Actions:
Planning strategies can be used to help anticipate
and provide direction changes, but the changes have not been able to walk
smoothly in spite of the strategic planning. plan
Strategic is not an end result, but it still needs to be translated into
the form of concrete actions. To that must be supported by:
• Support structures, both managerial and political secra
• Processes and practices implementation in the field
• organizational culture
The organizational structure should be able to support the implementation of the strategy.
Design of management control system must be supported by the structure
the appropriate organization. Vision, mission, goals and strategies that have been set
it multiplies can fail if tiudak organizational structure to support the strategy,
hence the need for restructuring and reorganization to align with

strategy and management control systems. restructuring can
based on the principle
1. Strktur change the organization should be able to strengthen its capacity
to achieve an effective strategy
2. The chief executive is responsible for implementing the strategy and
policy directives to the lower level. Vision, mission and goals of the organization
should always dikomunikasiokan to all members of the organization
3. Board is collectively responsible for planning strategy,
authorization policy and resource allocation and to assess performance
management.
Processes and practices in the field related to the procedures and systems
control. Strategic prencanaan will not be effective if the procedure and
control system not in accordance with the strategy. Flow is no clarity
authority and responsibility, delegation of authority and duties. apart
it must be supported by the financial regulation, control of personnel and
compensation management are clear and fair.
Organizational culture associated with the working environment and a willingness
members to make changes. Srtategik planning should be supported
existence of a strong organizational culture, and should be supported by changes
behavior and attitudes of members of the organization to implement programs
effectively and efficiently. The program will fail if the personnel in the field
acted in accordance with the direction and strategy of the organization.
• budgeting
Budgeting stage in the process control sector management
the public is dominant pang stage, because it has characteristics
penganggraan somewhat different from the private sector. Difference
lies in the political influence in the budgeting process.
• performance measurement
The performance assessment is the final part of the process control
management that can be used as a tool penegndalian. Control
management through the performance appraisal system to do dengana
create mechanisms reward and punishment. system administration
reward and punishment can be used as a driving force for
achievement of a strategy. System reward and punishment must be supported
by adequate compensation management. management compensation
is an important mechanism to motivate managers to
achieve organizational goals. Intensive positively on the manager called
reward and intensive negatinya referred to as punishment. role peting
their awards in an organization will encourage the achievement
organizations working objectives and to create satisfaction of each individual.
administration reward can be financial or non-financial, that
is financial eg raises, bonuses and allowances,
while non-financial can be a job promotion, additions
responsibility, greater autonomy, job placement location
better and recognition. The mechanism of sanctions and penalties on
certain conditions are required, but the orientation of the assessment should always be on
awards.
CHAPTER IV
BUDGETING OF PUBLIC SECTOR
A. The concept of Public Sector Budget
A budget is a statement about the performance setimasi
to be achieved during a certain period stated in size
financially, while budgeting is a process or method for
prepare a budget. Budgeting in public sector organizations
is a stage which is quite complicated and contain political nuances
high. In the public sector organizations budgeting is a process
political. This is different from the private sector are relatively small
political nuances. In the private sector the budget is part of the
secret company that is closed to the public, but the public sector
anggran is a matter that should be informed to the public for
criticized, discussed and given feedback. Budgets in the public sector
an instrument of accountability and management of public funds and
implementation of programs funded with public money.
budgeting on sector public Related with the process
penentanjumlah allocation of funds for each program and activity in
monetary units. Public sector budgeting process starts when the formulation
staretgi and strategic planning completed. Anggaranmerupakan
formulation and articulation of strategic planning are made. Aspects
that should be covered in the budget of the public sector:
• aspects of planning
• control aspects
• aspects of accountability
B. Understanding Public Sector Budget
Public budget contains an action plan that represented
in the form of revenue and expenditure plans in units

monetary. In this simple form of public sector budget is
a document that describes an organization's financial Events
which includes information on income, expenditure and activity.
Budget contains estimates of what will be done in the organization
future.
Briefly public budget is a financial plan suatau
that states :
1. How the costs on plans that have been made
2. How much and how to get money to fund
These plans
C. Importance of Public Sector Budget
Public sector budgets are made to help determine the level of
community needs such as electricity, clean water, health quality,
education etc. in order to secure properly. Prosperity level
communities affected by decisions made by the government through
budgets are made.
In a democracy, the government represents the interests of
the people, the money owned by the government is the people's money and budget
indicating the government's plan to spend the people's money.
budget is blue print the existence of a negra and is
landing in the future.
Government Budget and Fiscal Policy
Fiscal policy is the government's effort to
ekoomi affect the state through the dispensing system or systems
taxation to achieve specific goals. The main tool of fiscal policy
is the budget. Budget is an important economic tool owned
government to direct economic and social development, guaranteeing
sustainability and quality of life. Public sector budget harsu
can meet the following criteria:

• Reflecting changes in priority needs and desires of the community
• Determining the revenues and expenditures of the department-Departmen
governments, both provincial and local levels
The flow of money related to government activity will
affect prices, employment, income distribution, growth
economic and income tax expense to be paid for services provided
government. Budget decisions are made local and provincial governments
should be able to reflect the priority of local and provincial governments
well.
Public sector budget is important because:
1. A budget is a tool for governments to direct
social development; economy, ensure sustainability and
improve the quality of life.
2. Budgets are made for their needs and desires of the community
which continues to grow, while resources are limited.
3. Budget is required to assure that the government is
accountable to the people. In this case the public budget is
implementation instrument of public accountability by public institutions
which exists.
D. Public Sector Budget Function
Public sector budget has several main functions
1. As a planning tool
2. control tool
3. Fiscal policy tools
4. a political tool
5. Coordination and communication tool
6. Performance assessment tool
7. motivational tool
8. Tool creates a public space.

As Budget Planning Tool (Planning tool)
Brazilians budget management control tool to achieve
organization goals. Public sector budget is a plan for
what action will be taken by the government, at what cost
and how the results obtained from the pemerinta shopping. budgets
as a planning tool used to:
• Formulate goals and policy sasarn to fit with the vision, mission
and targets
• Planning a variety of programs and activities to achieve tuuan
organization and planning for alternative sources of funding
• Allocate funds on programs and activities that have been
arranged
• Determining the level of achievement of performance indicators and strategy
Budget as a Tool Control (Control tool)
As a means of controlling the budget gives a detailed plan on
revenue and government expenditure so that expenditure which do
accountable to the public. Without the government's budget
can not control wasteful spending. No exaggeration to
said that the president, ministers, governors, regents and public managers
others can be controlled through the budget. Public sector budget can
used to control the executive power.
As penengendali managerial tool, public sector budget
used to ensure that the government still has enough
money to meet its obligations, but it is also used as a
a conduit of information and convince the legislature that the government bekrja in
efficiently without corruption and waste.
Control of public budgets can be done through the 4 ways:
1. Compare actual performance with the performance of budgeted
2. Calculates the difference between the budget

3. Finding the cause of which can be controlled and can not be
controlled
4. Revise the standard costs or the budget targets for the next year
Budget For Fiscal Policy Tool (Fiscal tool)
Budget as a fiscal policy tool used tool
stabilize the economy and promote economic growth. Through
public budgets can be seen toward the government's fiscal policy, so
prediction and estimation can be done economically. Budgets can be used
unrtuk encourage, facilitate and coordinate the economic activities
society so as to accelerate economic growth.
Budget As Political Tool (Political tool)
Budget can be used to decide priorities and
financial needs on the priority. In the public sector budget
a political document as a commitment of the executive and
legislative agreement on the use of public funds for the benefit of
certain. Budget is not just a technical issue but rather a tool
political, therefore requiring public budget making political skills,
coalition holding, negotiation skills, an understanding of management principles
public finances by public managers. Public managers should be aware of
that failure to fully implement the budget has been
agreed to drop his leadership, or at least does not degrade
the government's credibility.
Budget as a Tool for Coordination and Communication (Coordination and
Communication tool)
Each sector units involved in budgeting.
Public budget is a tool of coordination between the inside
government. Public budgets are prepared properly will be able to
detect inconsistencies in a work unit in the attainment

organization goals. Besides, public budgets also serve as a tool
communication between units in the executive environment. The budget must
communicated to all parts of the organization to be implemented.
Budget as a Tool Pinilaian Performance (Performance measurement
tool)
The budget reflects the commitment of public holer ( executive)
the giver of authority (legislative). Executive performance will be assessed
based on the achievement of budget targets adan the implementation of the budget efficiency.
Budget is an effective tool for the control and assessment
performance.
Budget as a Tool of Motivation (Motivation tool)
Budgets can be used as a tool to motivate managers and
staff to work economically, effectively and efficiently in achieving
targets and goals that have been set. In order to motivate
employee budget target should not be too high so as not to
met, but also not too low that it is too easy to
achieved.
Budget as a Tool for Creating a Public Space (Public
Sphere)
Public budget should not be ignored by the cabinet, bureaucrats and
DPR / MPR. Communities, NGOs, universities and various organizations
community should be involved in public budgeting. Group
organized society will try to influence the public budget
utnk their interests., another group of civic less
organized will mnyampaikan aspirations through political processes.
Unemployment and homelessness and other groups that are less organized
it will be easy and defenseless following the government's actions. If there is no

means to convey their voice, they're taking action
the other way as the mass action, boycott etc.
E. Types of Public Sector Budget
Public sector budget is divided into 2 parts namely:
1. The operational budget
2. Capital budget
Operational budget
Budgets are used to plan daily necessities
in running the government. Government spending can
categorized in the operating budget is recurrent expenditure is expenditure
which benefits only for one fiscal year only and can not
add assets or wealth for the government. Routine is called for
The expenditure repeated there every year.
In general expenditures in the category of the operating budget
among other general administrative expenditure and operating expenditure and
maintenance.
Capital budget
Capital budgets show plan penjang term and
expenditure on fixed assets such as buildings, equipment, kendaraann, furnishings
etc. Significant capital expenditures are usually done
using loans. The capital expenditure is expenditure that period
manfaatnmya anggran more than one year and will add to the assets or
government wealth and will further add to the regular budget for
operational and maintenance costs.
Basically, the government does not have the money to its own,
For selutrhnya is public property. In a msyarakat that
democratic people give a mandate to the government through elections
general. Politicians translate the mandate through through policy

and programs that give more to voters mamfaat reflected
in the budget. The government is unlikely memebuhi all requests
stake holdernya simultaneously, but the government will choose the program
priority. Here fingsi budget will be used
as a political tool in deciding priorities and financial needs
in the sector.
F. Principles of Public Sector Budget
The principles of public sector budget include:
1. Authorization by the legislative
Public budgets must obtain prior authorization from the legislature
before spent by the executive
2. Comprehensive
The budget must show all revenues and expenditures
government. Adana therefore violate the principle of budget non budgetair
anggran is comprehensive
3. Integrity of the budget
All receipts and government expenditure should be organized in
common fund
4. nondiscretionary appropriation
The amount approved by the legislature must termanfaat secaara economical,
efficient and effective
5. Periodic
Periodic budgets which is an annual or multi-annual
6. accurate
Estimated budget should not include reserves
which is used as a hidden pockets of waste
7. Clearly
The budget should sederhanan and easily understood by the public
and not confuse
8. known to the public

Budgets should be informed to the public.
G. Public Sector Budgeting Process
Budget / Budget presented before the end of each year
Parliament / DPR provides information to the public about the program
planned by the government to improve the quality of life
community and where these programs were funded. The process of drafting
Budget has four objectives:
• Help the government achieve its objectives and improve coordination
between sections in government circles
• Helping to create efficiency and fairness in providing
public goods and services through a process of prioritizing
• Allow the government to meet the expenditure priorities
• Increase the transparency and accountability of government to
Parliament / House of Representatives and the wider community.
Dominant factors contained in the budgeting process are:
• The objectives and targets to be achieved
• Availability of resources (factors of production are owned pemnerintah)
• The time needed to achieve the goals or targets
• Another factor that mmpengaruhi budget such as: the emergence of regulations
The new government, market fluctuations, social and political change, disaster
etc natural.
H. Basic Principles of the Budget Cycle
The main points of the budget cycle principle should be known by
organizer government. The budget cycle there are four stages:
• Budget preparation phase
• phase ratification
• the implementation phase
• Reporting and evaluation phase

Budget preparation phase
At this stage, the estimated expenditure on the basis talsiran
available income, the note is before approving
the estimated expenditure in advance should be made revenue estimates
more accurately. It must be realized the problem that is quite dangerous
if budget revenues are estimated at the same time with the making
decisions on budget spending.
In estimasai issue to consider is that there are
uncertainty factor is quite high. Therefore public financial managers
must fully understand that in determining the eye suatau budget.
The amount depends on the budget item budget system used.
In Indonesia, the central government's policy direction of development
dokummen planning contained in the form of guidelines, Program
National Development (PROPERNAS), Strategic Plan (Strategic Plan) and
Annual Development Plan (RAPETA).
Synchronization development plan outlined by
the central government and regional development plans specifically regulated
in Government Regulation No. 105 and 108 in 2000. In Government
the center of development planning starts from the preparation
PROPERNAS which is operasinalisasi guidelines. PROPERNAS
is then expressed in the form RENSTRA. based on
POPERNAS and Strategic Plan as well as fiscal and macro-economic analysis
then began made preparation of the budget and RAPETA.
Meanwhile at the regional level (provincial and district / city) under Regulation
No. 108 local authorities hinted to create documents
planning area consists of PROPERDA (Renstrada).
The document sought not meyimpang of PROPERNAS and
RENSTRA made by the central government. In PROPERDA in
Could the emphasis that development priorities are different between
region to another. In accordance with the needs of each

area. PROPERDA (Renstrada) made by local governments
together with Parliament in a time frame of 5 years later
implementation within the framework described in the annual. details
Renstrada annually will be used as input
Repetada and budget preparation.
Based Renstrada have been made and policy analysis
fiscal and economic areas, according to the provisions of Regulation No. 105 2000
local governments together DPRD establishes general policy direction
Budgets, after the government set a Strategy and Priorities
Budgets. Repetada load area development program in
complete within one year, also contains measurable performance indicators
within a period of one year. This approach is expected to be more
clarify the work program of knowledge of local government, including target
to be achieved and the policies adopted to achieve these targets.
The elaboration of a long-term strategic plan in Repetada
They are equipped with:
• Balance-balancing barasal of evaluating government performance
area in the previous period
• Input and aspirations of society
• Assessment of current conditions occur, so they can know the strength,
weaknesses, opportunities and challenges are and will be faced
Pertencanaan process of regional development policy directions and annual
(Repetada) and knowledge budget (APBD) is essentially a
instrumnen planning of public policy as an attempt peningktan
service to the community. Budgets show the implications of the budget
Repetada made. Thus Repetada is
policy framework in the provision of funds for the budget.
phase ratification
This stage involves plotik process is quite complicated and quite heavy.
The chief executive is required to have manejerial skill and political

skill, salesmanship and coalition holdimg adequate. integrity and
high mental readiness of executives is very important at this stage,
because the executive must have the ability to provide arguments
rational to all the questions and arguments submitted by
legislative.
Phase implementation / execution of the budget
Once approved by the legislature, the next step is implementation
budget, the most important thing that must be owned by a public financial managers
is its accounting information system and control system
management. Managers of public finance in this regard is responsible
creating a financial accounting system that is adequate and reliable for
budget planning and control that have been agreed upon, it can even
relied upon for the preparation of next year's budget period.
Reporting and evaluation phase
Preparation, ratification and implementation of the operational aspects associated with
budget, while the reporting and evaluation phase associated with aspects
accountability. If the phase of implementation has been supported by the system
accounting and management control system is good, then in step
reporting is expected to have no problems.

CHAPTER V
ENGINEERING PUBLIC SECTOR FINANCIAL ACCOUNTING
A. Public Sector Accounting Theory
Basically there are three objectives need to study accounting theory: 91)
to understand the accounting practices that exist today (2) study the weaknesses
and shortcomings of existing accounting practices currently undertaken (3)
improve accounting practices in the future.
Development of public sector accounting is done to improve
practice currently being carried out. It is associated with efforts to improve
the quality of public sector financial reporting, the report presents information
relevant and reliable (reliably)
To produce financial statements and the relevant public sector
reliable, there are several problems facing the sector accounting
public. These barriers are:
1. objectivity
2. Consistency
3. comparability
4. On time
5. Economical in the presentation of the report
6. materiality
B. Importance of Regional Financial Accounting System
To be able to produce financial statements that are relevant, reliable, and
trustworthy, local governments should have a reliable accounting system.
Weak accounting system that led to weak internal control and on
end financial report generated is also less reliable and less
relevant for decision-making. Currently owned accounting system
The average local government is still weak.
In addition to a reliable accounting system, implementation of the autonomy
and decentralization, it would require the Financial Accounting Standards

Local Government or the broader Financial Sector Accounting Standards
Public. Currently being prepared financial accounting standards for government
area in order to support the implementation of regional autonomy and decentralization
fiscal.
To be able to produce financial statements that are relevant, reliable, and
trustworthy, local governments should have a reliable accounting system.
Weak accounting system that led to weak internal control and on
end financial report generated is also less reliable and less
relevant for decision-making. Currently owned accounting system
The average local government is still weak.
When viewed from a historical perspective, the business development of accounting systems
Government finances have been initiated since twenty years ago, but
until now the existing system is not running effectively and efficiently. Since
the 1980 Department of the Interior has been working to develop a system
accounting is deemed fit with the pattern of local government, and for that
has generated the concept of the Accounting and Control Budget / SAPA
(Triharta, 1999).
In 1985 the Local Government Financial Administration System
itself has undergone a fairly fundamental change. This was shown by
began the introduction of the system double entry ( bookkeeping) and
accrual accounting formulated by "System Improvement Study
Accounting and Financial Management Areas "that the team formed by the Center
Regions Financial Analysis (PAKD), the Agency for State Financial Analysis Credit
and Balance of Payments (BAKNPNP) - Ministry of Finance (Yasin, 1999).
SAPA is a refinement of a proposal "and the Planning System
Regional Financial Management (SPMKD) "made by PT Redecon, namely
consultant appointed by the Accounting System Improvement Study Team and
Regional Financial Management to help World Bank.
SAPA is the accounting system for local governments, while the system
accounting for central government development efforts have been made by
Ministry of Finance from 1982 through System Improvement Project

Accounting and Accounting Development, and was active in 1991.
For the implementation of the project, formed specifically Sub-Team
Completion of Government Accounting (PSAP) that is the result, among others
applying the double-entry system in central government accounting
(Triharta, 1999).
In addition to a reliable accounting system, implementation of the autonomy
and decentralization, it would require the Financial Accounting Standards
Local Government (Public Sector Accounting Standards). standards
today there has not been sufficient to support the implementation of regional autonomy and
decentralization.
Meanwhile, in Indonesia there are no Financial Accounting Standards Sector
Public standard that can be used as a guideline for local governments
in the preparation of the financial statements and the auditors in the audit report
The. The absence of an adequate accounting standards will lead to
negative implications in the form of low reliability of financial information as well as
difficult in auditing. Effort to make accounting standards
Government finances have been done by the Financial Accounting Board
State (Bakun). Bakun is an institution established by the Ministry of
Finance 1992, which is tasked to organize accounting and
prepare reports constitutional responsibility of the central government.
In addition Bakun also entrusted duty to help conduct
development of accounting for the agencies ( agency accounting). In 1995
BPK has sent a letter to the Minister of Finance to prepare
Government Financial Accounting Standards, and Bakun as Central
Accounting Office assigned to prepare the draft. However, until now
This, the draft still needs to be discussed and public hearing with
user to be used as a standard (Sugijanto, 1999).
Attempts to produce a standard financial accounting standards continue
do. In 1999 the last Indonesian Institute of Accountants has established
two new compartments Compartment Accountants Public Sector. One of the tasks
This new compartment is preparing sector accounting standards

public. When newly generated exposure draft Statement on Standards
Financial Accounting Public Sector published November 2000. exposure
draft It consists of five parts, namely Accounting Standards
Public Sector Finance, Presentation of Financial Statements; Flow Statement
Cash; Consolidated Financial Statements and Accounting for Kendalian Entities; Kos
Loan; and Net Surplus or Deficit for the Period, Errors
Fundamental and Changes in Accounting Policies.
With it has produced exposure draft is expected in
a time not too long already be passed into a standard
raw. Actually, Indonesia in this case is quite exceptional, because the new
now has a draft of public sector accounting standards. Not
their public sector accounting standards in Indonesia is currently causing
difficulties in auditing the financial statements of the government. Auditing standards
Government (SAP) already exists and we are currently waiting for Accounting Standards
Public Sector Finance (SAKSP). In further developments need to be well
prepared a measurement of performance ( performance measurement) to measure
the performance of government institutions in Indonesia.
Importance of Accounting Information to Achieve Public Accountability
One of the tools to facilitate create transparency and
public accountability is through the Government Financial Statements
Comprehensive area. In the era of regional autonomy and decentralization,
local government is expected to present the financial statements comprising
Statements Surplus / Deficit, Budget Realization Report (budget calculations),
Cash Flow Statement and Balance Sheet. These financial statements are
a critical component for creating public sector accountability and a
one measure of financial performance of local governments. For external parties,
Local Government Finance Report containing financial information area
will be used as a basis for decision-making
economic, social, and political. As for the internal local government,
The financial statements can be used as a tool for performance assessment.

In line with the implementation of regional autonomy and fiscal decentralization,
challenges facing the public sector accounting is to provide information
which can be used to monitor the accountability of local government
include financial accountability ( financial accountability), managerial accountability
( managerial accountability), legal accountability ( legal accountability),
political accountability ( political accountability), and accountability policies ( policy
accountability). Accounting for the public sector has a major role to prepare
financial statements as one form of implementation of public accountability.
There are several reasons why local governments need to make
financial statements. In terms of internal, financial reporting is a tool
control and evaluation of the performance of the government and local government units.
In terms of external users, local government financial reports
is one form of accountability mechanism and as a base
for decision making. Because the report will be used to
decision-making, then the local government financial statements need
equipped with adequate disclosure ( disclosure) about
information that may influence the decision.
E. PURPOSE OF PRESENTATION OF FINANCIAL STATEMENTS OF GOVERNMENT
AREA
Broadly speaking, the general purpose financial statement presentation by
local governments are:
1. To provide information used in decision-making
economic, social, and political as well as proof of liability
( accountability) and management ( stewardship);
2. To provide information that is used to evaluate the performance
managerial and organizational.
Specifically, the purpose of presentation of financial statements by government
area are:
1. Provide financial information to determine and predict the flow
cash, balance sheet, and the need for short-term financial resources unit
government;
2. Provide financial information to determine and predict the condition
economy a governmental unit and the changes that occur in
therein;
3. Provide financial information to monitor performance, suitability
with legislation, contracts that have been agreed upon, and
Another provision required;
4. Provide information for planning and budgeting, as well as to
predict the effect of ownership and economic resources spending
on the achievement of operational objectives;
5. Provide information to evaluate the performance of managerial and
organizational:
(A) to determine the cost of programs, functions, and activities that
facilitate analysis and make comparisons with the criteria
has been set, compared with the performance periods
before, and with the performance of other government units;
(B) to evaluate the level of economy and efficiency of operations, programs,
activities and certain functions of government units;
(C) to evaluate the results of a program, activity, and function as well
effectiveness against objectives and targets;
(D) to evaluate the level of equalization ( equity).

CHAPTER VI
CENTRAL GOVERNMENT ACCOUNTING SYSTEM
A. Basic Law
1. Presidential Decree No. 42 of 2002 on the Implementation of the Budget
• Minister / Head institute compulsory organize
it controls the financial accountability form
realization report budget and balance of departments / agencies
concerned to the President through the Minister of Finance.
• Minister / Head of institution / governor / regent / mayor / head unit
work that uses the fund part of the budget controlled by the Minister
Finance shall submit accountability of use
funds to the Finance Minister cq Head of Bakun.
2. Decree of the Minister of Finance No. 337 / KMK.012 / 2003 July 18
2003 on Accounting System and Financial Statements of the Central Government
3. Decree of the Head of State of Financial Accounting No. KEP
16 / AK / 2004 dated June 24, 2004 on the Implementation Preparation
Financial Statements Ministry / Institute for Fiscal Year
2004
B. Responsibility Accounting Functions department / organization
1. Kakanwil have the authority / responsibility for accounting and
financial reporting covering the whole office and projects
territory
2. The Secretary-General, the Director General and other Echelon Unit has the authority /
responsibility for the entire office and projects under his control.
Also has the responsibility for the preparation of consolidated reports
above all offices and projects under the control of their respective
Echelon I meant
3. The Secretary General is responsible for preparing financial statements
consolidation of departmental / agency
C. According to the Accounting System Output responsibility center
1. Accountability Center
* The whole of the Central Government
* Department / Agency
* echelon I
* Province
* Work unit
* Project
2. Responsible
* President
* Minister / Chairman of Institution
* Secretary General / Inspector General / Director General / Chief
* Head of Regional Office
D. Implementation Unit SAPP
1. Ministry of Finance
* Bakun Center
* Regional Accounting Office
* Special Accounting Office
2. Departments / Agencies
* Accounting Unit Head Office Agency (UAKPI)
* Accounting unit Echelon I (UAE I)
* Regional Accounting Unit (UAW)
E. Report of the Departments / Agencies
1. Budget Realization Report
* Budget Realization Report aims to report on the Implementation
budget for a certain period

* This report shows the comparison of actual expenditure with
allotment broken down by destination and classification of expenditure or
comparison of revenue income denganestimasi
2. Balance
* Balance aims to report on the financial position of a
specific dates
* Balance Sheet approximate inform asset balances, debt and equity
funds at the end of the reporting period
F. Data Processing SAPP
1. Ledger
* Reception / expense budget
* Fixed assets
* Long-term debt
* Permanent investments
2. Reports
* Budget Realization Report
* Monthly Inventory, Items Quarterly Statement,
Annual report
* Reports Long-Term Debt
* Permanent Investment Report
3. Implementation Preparation of Balance Departments / Agencies
G. Report Submission Time
1. Budget Realization Statement and Balance Sheet, at the latest
delivered to Bakun at the end of March next year.

CHAPTER VII
AUTONOMY AND FISCAL BALANCE CENTRAL AND

derah
Introduction
It is estimated that the implementation of local autonomy will be implemented
in 2002 or even next year. These changes once marked
with the change of government at the next election. already menajdi
public affairs, the subject will be the enactment of broad autonomy.
Various writings on the review of the decentralization ever
published on the 17th and 18th editions of the Bulletin of these controls. However, that should
Unfortunately, an overview of the regional autonomy is still governed by the Law
long, namely Law No. 5 in 1974 and No. 45 in 1992. Though the Act
The less implies away from the principles of democracy and the formulation of
authority of government affairs widespread implementation. Not yet
tangent to the change process affairs of their respective regions
full and responsible as well as the reform process that is
takes place in the context of the delivery of government affairs and development to
each area.
Therefore, through this article, I tried to summon the Law
The new (No. 22/99 and No. 25/99) on Regional Autonomy and Balance
finance between central and regional governments as an overview of the
regional autonomy desired by the public and local governments, as well
try to find solutions and vision of local autonomy as an attempt
building a new paradigm of autonomy.
As mentioned in Act 22/1999 Nomr, autonomy
area will be implemented into the area. Even with the changes
fiscal year that will begin next January 1, 2001, it is possible
The implementation was accelerated, because ideally the 2001 fiscal year should
already supported by powers and structure

organization / new institution should be adjusted to the new paradigm
autonomy.
In article 11 of Law no. 22/1999 regulating (1) Authority
district / municipality includes all authority Excluded
Article 7, paragraph (2). The substance of the local authorities in particular districts / municipalities
who is known, except the authority in the field of foreign policy,
Defense and security, justice, monetary, fiscal and religion as set
on Government Regulation (PP), which defines Article 7 (2) and Article 9
which is currently being strengthened at the center (socialized to the area).
In article 11 paragraph (2) areas of government that must be implemented by
district / municipality includes public works (Current Settlement and Regional Development),
health, education and culture, agriculture, transportation, industry and
trade, investment, environment, land, cooperatives and
labor.
While Law No. 25/1999 on the balance
finance between central and local governments up to now unclear as
What penjabarannya into PP. Obviously, when the local government is very
hope that the delegation of authority in the field of finance are also
being formulated at the Center, should provide opportunities for the region to
active and creative, and responsible for the development potential of the area.
Indeed, at this moment for a while still apply Law no. 18 1997
Tax and Regional retributions that it severely limits the authority
area.
Delegation of Authority
A description of the understanding and vision of the delegation of authority
in autonomy as the embodiment in an effort to build paradigm
new autonomy can be explained as follows:
First
Delegation of financial management authority. Assignments
The authority concerned in particular at the financial division of the central-local

based on Law no. 25/1999 according to view of the area. For
regencies / municipalities that have a source of oil, gas, forestry,
general mining and fisheries based on the new formula will
receive more from the center, and must immediately prepare a spending program
which is really oriented to increase local people's welfare
according to the demands of autonomy. On the other hand, the central government / province should be able to
provide a special allocation to avoid the revenue gap
between districts / municipalities in the province, among others due to uneven
the availability of natural resources or other potentials. Conversely, for the region
which has no natural resources referred to Law No. 25/1999, then
to maintain the level of prosperity that has been achieved to date,
should receive an allocation of assistance / subsidy of at least the same as before
the enactment of the new allocation system later. On the other hand, authority to regulate
relating to the planning and execution policy
programs / projects / activities that are sourced funds from the assistance center / province should
fully delegated to the district / municipality. This means that there should be no
more technical meetings such mechanism which only adds to the power of hierarchy and
funding.
Second
Assignments authority political. Mechanism Assignments
political authority which becomes effective during and after the election
1999 ago, has achieved a very significant development
compared to other fields. The devolution of political power to the regions, in
DPRDnya side has empowered role, also must be
lead to the establishment of a system of checks and balances in the system of power in
area. Even in certain cases, the implementation of political authority already
grown far beyond the boundaries of ethical and sometimes even collide
with bureaucratic functions. This condition is possible because:
1. The breakdown in central authority and the provincial hierarchy of the political system in
district / city. Thus needs to be balanced with the growing role of control
people (internal control) to DPRDnya, to be in the running
strict control functions to the executive and need to be balanced anyway
community control over their political conduct. By position
parallel to that of Parliament is a partner for local government, then the function
Control can be implemented effectively.
Election 1999 which produces a representative parliament has
Political represent the people of the region, so as to have the political authority
very autonomous. In the context of regional autonomy, political power
The Council held positions and functions supported by the legislative
separate from the executive. Parliament as a legislative body area resident
parallel and become a partner of the local government (Article 16, paragraph 2 of Law no.
22/99). Such political authority in the independent area,
seems no longer possible opening up opportunities intervention
national and local interests in the process as well as the political decision
area, included in the process
2. The local elections (Governor / Regent / Mayor). Therefore,
with by delegating political authority is an effort
building a new paradigm of autonomy, is expected to issue prospective surrogate or
companion of the center which has always participate in elections
The regional head just a story.
3. The requirement for governors, mayors and regents to deliver
accountability at each end of the fiscal year will strengthen the position
Parliament in exercising its functions of political control. Thus, the
executives will work hard to not commit the slightest mistake
in carrying out their duties.
4. In order to establish a democratic nation as implied in the Act
no. This 22/99, sometimes Often, there are cases that seem out
of the democratic values that are universal issue of money politics or
like in the area. Hopefully it was just a result of
momentary shock upon the occurrence of a drastic change and global

the political system. In time of public accountability of political actors and
bureaucrats will be the main requirement demanded of society.
Third
Delegation of authority to regional affairs. In the context of Law No. 22/99
in principle, it is not something that is delegated from above like
on the order of government, but rather as a demand from below in accordance
with the needs of local communities. The question is, is it true
will thus in reality the next time? It needs to be proven and highly
depending on the substance of government regulations governing authority
and the provincial government, which is planned to be issued in the month (July
2000).
As we have seen, based on the draft regulation was
disseminated to the area, which is basically a further elaboration
of Article 7 and 9 of Law No.22 / 99, which set up 26 areas of authority
The central and provincial that includes 426 affairs are still the authority
from 203 centers under the authority of provincial affairs. Therefore,
expected affairs are in PP designed still be authorized
the center or the province is not expected to deviate (although) through
various ways any) of broad autonomy intent of the Act no. This 22/99.
Meanwhile, outside the central authority as stipulated in Article 7 paragraph 1
as well as the provincial authority as stipulated in article 9, paragraph 1
is the authority of the district / city as an autonomous region to set
(Legislation) and the authority to deal with (execution). In an effort
actualize the set (legislative function), particularly in preparing,
establish and validate local regulations since enacted Law no. 22/99,
authority began to exist in the area. Many policies will be decided by
fast and allows service work better, if it has
set by local authorities in particular districts / municipalities. While
efforts to actualize the care of the authority, would be linked
directly with matters that are really needed by area and not
included in the provincial or national affairs by PP. so that
expected with a new paradigm that regional affairs is something that
must be born from below, then the area will rearrange the institutional and
HR immediately after the regulation is set. As Agency / Department / Division
The current will be adjusted with the affairs which must be implemented by
UU no. 22/99 (Article 11) and the business to be conducted in accordance with
the real demands of the area. Thus, it would be prudent for the meaning
wide autonomy can be interpreted as freedom responsible for
select and determine the appropriate business needs of the region and within the limits
the ability of the budget available to finance it. Furthermore, autonomy
spacious not mean free will and so the region will
always consider not only a matter of a lot or a little affair
addressed, but rather the benefits (benefits) obtained for the community
the area. It is expected that from here will be born and awakened public accountability
in local governance.
Readiness for Autonomous Regions
The readiness of the region to implement autonomy in the side because of inadequate
owned autonomous authority, should also be based on a belief
that the services performed by the decentralized institutions are more
better than centralized. In the end, to implement the autonomy,
there needs to be the attitude of the consistency of the substance of government regulations
Further implementation of Law No. 22/99 and Law No.25 / 99. On the other hand, in terms of
material (financial) is very important, but not everything in
govern. Because more important is that it should
freedom of the authority to regulate and manage functions
government, which is already a right or property in the area since
long. Most importantly, the local community must be able to be critical and
boldly asserting the right thing when politicians (DPRD) and the bureaucrat
deviate from the right track. Because without the support of the local community
the build vision of regional autonomy desired by the nation hard
will be realized.
CHAPTER VIII
FINANCIAL ACCOUNTING PRACTICES IN THE Perspective
NEW PARADIGM OF PUBLIC SECTOR FINANCIAL MANAGEMENT
A. INTRODUCTION
Akumtansi document is the main source for recording to
in the journal and ledger. Because accounting records only objects
arising from a legitimate transaction then no transaction without proof of the transaction.
There is evidence that triggered transasksi accounting records. Every
transactions are the main source for recording into journals and books
maid. Each transaction must be accompanied by documents or proof of transaction
legitimate.
Document transactions consist of:
1. Receipt of Cash
Receipt Cash is all the documents into evidence
the receipt of cash by the region and a source for recording
penerimnaan journal into cash. Cash receipts can be:
a. Certificate of Deposit
b. Signs Receipt
c. Recap Reception Hariian
d. Etc. in accordance with the existing policy in the area
2. Proof of cash expenditures
Proof of Cash Expenditures are all the documents into evidence
their cash outlays by region and a source for recording
into the cash disbursements journal. Evidence of cash disbursements can be:
a. Letter of Request for Payment (SPP)
b. Payment Order (SPM)
c. Letter Responsibility (SPJ)
d. Evidence of Expenditure
e. Etc. in accordance with the existing policy in the area

3. evidence Memorial
Evidence Memorial is a record in the General Journal
B. NOTES ACCOUNTING
Accounting records are part of a cycle of financial accounting
area. The accounting records are used to record all kinds
transactions that occur in the Local Government. The recording was made
with system double entry on the basis of Cash Modifikasian. System double
entry replace the system single entry.
System singe entry abandoned because
1. single entry can not provide comprehensive information
2. Can not reflect the actual performance
3. single entry Negar has been abandoned by many developed nations.
System double entry is a double-entry system, where
in every recording transactions, we will note two things
affected by the transaction. This recording is known
debit-credit system.
System double entry used because it has advantages
1. System double entry can produce financial statements that are easier
audited and searches among the evidence of transactions, records, and the existence of
wealth, debt, and equity organizations
2. Performance measurement can be performed more comprehensively.
While cash basis modifikasian means recording only done just
to transactions involving cash, while transactions that do not exist
receipts or cash disbursements at the end of the period are recorded in the journal
adjustments. With modifikasian cash basis, recording a budget use
cash basis, whereas to produce a balance sheet at the end of the period
accrual basis of accounting used.

C. RULES OF DEBIT-CREDIT
In a double-entry system known rules of debit-credit. rule
are as follows:
Account types increase diminish
Assets D K
debt K D
Capital K D
Income K D
Cost D K
Account classification above is for general account contained
the balance sheet. As for the debit-credit rules in the budget structure
new is as follows:
The structure of the budget increase diminish
Income K D
Shopping D K
Financing K D
Acceptance of Regional K D
Regional spending D K
Here are the steps that must be done separately perform
recording:
a. analysis of transactions
b. Recording in the journal
c. Peringkasan (post to Ledger)
d. Details into the ledger
e. Financial statements
The data contained in the general ledger and sub-ledger a source for
making financial reporting.
With the recording system double entry , then
very inefficient to record transactions repeatedly. thus made

special journal used to record transactions that occur over and over
again with the aim of reducing the work in the journal and will
facilitate bookkeeping to accounts.
Accounting records consist of several kinds of journals, namely:
a. Cash Receipts Journal
Cash Receipts Journal book is a book that is used for
and compartmentalized record transactions or events that result in
the cash receipts. Examples are cash receipts from
loan.
Data were recorded and classified in the journal are:
1. Date of transaction or financial events, recorded by date
(chronological)
2. Journal Cash received, in the form of money, not goods
3. Cash receipts object, the object that caused the
cash receipts
Standard journal
Transactions or events that result in cash receipts generally
form:
1. Cash receipts from local revenue
2. Cash receipts from the receipt of the balance funds
3. Cash receipts from other legitimate income
4. Cash receipts from loans
5. Cash receipts from bills receivable
To record and classify the incident transactions, journals
cash receipts standards are:
debit: Cash
credit: Revenue (written the name of the object)
Income Balance Fund (written the name of the object)
Other Revenues Legal (written the name of the object)

Financing - Proceeds Loan (written the name of the object)
Financing - Proceeds receivable (written the name of the object)
b. Cash Expenditure Journal
Cash Expenditure journal meant that cash credited and
account contained in the cash disbursements journal on
the transactions. Cash Expenditure Journal book is a book that
used to record and classify transactions or events
which resulted in a cash outlay, such as is
cash disbursements for shopping.
As well as Cash Receipts Journal, the transaction cash disbursements
also occur repeatedly. Data were recorded and classified in book
This journal is minimal:
1) Transaction Date or the Financial Events
2) Total Cash Received
3) Object Cash Expenditure
Standard journal
Transactions or events that result in cash expenditures, among others:
1. Cash expenditures for general administration expenditure
2. Cash expenditures for operating expenses
3. Cash expenditures for capital expenditures apparatus
4. Cash expenditures for public capital expenditure
5. Cash expenditures for transfer spending
6. Cash expenditures for shopping is not a suspect
7. Cash expenditures for the payment of principal
8. Cash expenditures for capital investments
To record and classify transactions or events,
Journal Standard Spending Cash is:
debit: Shopping Public Administration (written the name of the object)
Operation and Maintenance Expenditure (written the name of the object)
Capital Expenditure apparatus (written the name of the object)
Public capital expenditure (written the name of the object)

Shopping Transfer (written the name of the object)
Shopping other illicit Suspect (written the name of the object)
Financing - Debt Payments (written the name of the object)
Financing - Equity (written the name of the object)
credit: Cash
c. General ledger
Both of the above journal is a journal that is used only for
Cash transactions involving affluent. For transactions that do not
involving the Regional Treasury, recorded in a journal the other is
Books General Journal.
Books General Journal is a book that is used for
record and classify transactions or events that are not
resulting in cash receipts and disbursements. For example
is a donation of fixed assets, and the purchase of goods on credit.
Data were recorded and classified in the journal is minimal
is:
Transaction Date or the Financial Events
Account code
commentary
Total Debit
Total Credit
In addition, general ledger book can be designed separately hold data
others as needed.
As for the details transaki penggolangan and used two books,
that is:
A. Ledger
Transactions that have been recorded in the journal will then be
summarized in a ledger. Summarization process or transfer of account /
accounts to the general ledger called the post.

The ledger basically consists of a set of accounts
menmpung name used for accounts that have been recorded and
was listed in the Record Book. The type and kind of ledger
adjust to the group accounts in the budget structure
new, namely:
1. Revenue Ledger
Revenue Ledger accounts contain income.
Subsequently further divided according to the components that make up
revenue account are:
a. Locally-generated revenue
Included in the general ledger group Revenue area
is:
1) Tax ledger Hotel
2) Restaurant Tax ledger
3) Service Fees ledger Kesahatan
4) Parking Services ledger
b. Balance fund
1) ledger for Tax Results
2) Great books Non-Tax Revenue Sharing
c. Other Income Legal
a. Great book Contingency Fund assistance
b. Emergency Fund ledger
2. Ledger Shopping
This large book includes accounts of shopping areas, namely:
a. Ledger Shopping Public Administration, Salaries and examples
allowance
b. Ledger Expenditure Operations and Maintenance, example
Honorarium / Wages
c. Ledger Capex / Development, for example, Shopping
Capital Building, Capital Expenditure Vehicles
d. Ledger Expenditure For Results and Help

e. Expenditures Ledger Suspect
3. Ledger Financing
The book contains a summary of the funding accounts
financing undertaken by the regions, both the financing of
revenue and expenditure area.
Kind, among others: Ledger Accounts Receivable Financing-Acceptance
and Ledger-Financing Debt Payments Principal Fall
Tempo
4. Ledger Assets
Including general ledger asset types are:
a. Ledger Current assets, consisting of cash BB, BB Taxes Receivable,
Receivables BB Levy
b. The Big Book of Long-Term Investments, consisting of the investments BB
in Shares
c. Ledger Fixed Assets, consisting of: Soil BB, BB Road and
Bridge
d. Ledger Reserve Fund
e. The Big Book of Other Assets
5. Ledger Debt
Types and Classification of debt ledgers according to the type of debt
and conditions of each area.
An example is The Big Book of Good Debt (Debt BB Shopping, BB
Tax debt) and The Big Book of Long-Term Debt (Debt BB
Domestic)
6. Ledger Equity Fund
Klasifiasi ledger type and is adapted to local
respectively, for example:
a. General ledger Equity fund
b. Donation Fund ledger

Here are the steps that must be done during transfer
journal (posting) of the journal to the ledger.
1. Enter the date of each transaction on the date column
2. Enter the amount of each transaction in the appropriate columns, debit or
and enter a new credit balance on the balance column, the cumulative secar
3. Ref column in the Journal of revenue and expenditure as well as the general ledger
given the sign (V) or check as a sign that the transaction or journal
have been posted to the general ledger.
7. Ledger
-Rekening account contained in the ledger can
differentiated on account of which do not require details and account
which requires elaborate. For accounts that require detailed
further and recorded in a ledger.
Ledger is the accounting records function
provides detailed information on an account which is summarized in
Ledger. Recording source to the ledger book is a document
or proof of transaction. Examples of accounts in the ledger
require Ledger is: Accounts receivable, inventories, investment
Long Term, Fixed Assets, and Debt.
8. Regions Financial Akuantansi Logging Example
The following is the initial balance (balance sheet) and the budget of a district:
/ MUNICIPAL GOVERNMENT X
BALANCE SHEET Year
January 1 20X4
DESCRIPTION DEBIT CREDIT

CURRENT ASSET
Cash 1,250,000.00
Tax receivables 125,000.00
receivables Levy 75000.00

Other receivables 35,000.00
Inventories Consumables / Materials 100,000.00

Drug Supplies 110,500.00
Shopping Prepaid
LONG TERM INVESTMENT
Long term investment 500,000.00
FIXED ASSETS
Soil 4,250,000.00
Roads and Bridges 1,975,000.00
Waterworks 800,500.00
Building 3,750,000.00
Machinery and Equipment 550,000.00
Vehicle 2,600,000.00
Meubelair and Supplies 975,000.00
Library books 490,500.00
SHORT TERM LOAN
Current portion Long-Term Debt 200,000.00
Third Party Debt Calculation 750,000.00
LONG-TERM DEBT
Of Domestic Debt
External Debt 2,800,000.00
EQUITY FUND
Equity General Fund 13,836,500.00
total 17,586,500.00 17,586,500.00
District / City X
REGIONAL BUDGET
Fiscal Year 20X4
(In thousands)
DESCRIPTION BUDGET INFORMATION
1 2 3
I. REVENUES Local Revenue
Local tax 1.500.000,00

retribution 800,500.00
Part of Regional Operating Income 350.000,00
Balance fund
Tax Revenue / Non-Tax Revenue Sharing 400,000.00
Non-Tax Revenue Sharing / Natural Resources General
Allocation Fund 900.000,00
Balance Fund of the Province 750,000.00
Other Local Revenue The Legal
Assistance Contingency Fund / Balancing of Government
4,700,500.00
II. SHOPPING Shopping Local Public

Administration Reform
Shopping Employee / Personnel 450.000,00

Shopping Goods and Services 350.000,00
Official Travel Shopping 325,000.00
shopping Maintenance 125,000.00
Operation and Maintenance Expenditure
Shopping Employee / Personnel 200,000.00
Shopping Goods and Services 150,000.00
shopping Maintenance 175.000,00
Capex / Development 500,000.00
Capital Expenditures Capital
Expenditures Buildings Vehicles
Shopping Public Services Public

Administration
shopping Maintenance
Operation and Maintenance Expenditure
shopping Maintenance 75000.00
Capex / Development 500,000.00
Capital Expenditures Capital
Expenditures Buildings Vehicles
Expenditure For Results and Financial Aid 0,00
Shopping Financial Assistance To Professional Organization
Shopping Not Suspect
Shopping Not Suspect 250,000.00
TOTAL EXPENDITURES 4,300,000.00
SURPLUS / DEFICIT BUDGET (I - II) 400,500.00
III. FINANCING Local Revenue
The remaining budget Years Ago 0,00

Acceptance Loans and Bonds 0,00
Acceptance Receivables
Acceptance of Donations, Grants, Donations Transfer
from Reserve Fund 0,00
The Regional Asset Sales Results Separated 0,00
The following are transactions that take place in the Regency X during 2004:
1. SKPD published on Taxes of Rp 1,600,000.00, but new

received Rp 1,475,000.00 as follows:
Hotel name SKPD Realization

A five-star hotel 1,000,000 900,000
Three Star Hotels 500,000 475.000
Bed 100,000 100,000
total 1,600,000 1.475 million
2. The market received retribution Rp 825,500.00 with details

as follows:
Market name Acceptance Levy
Market A 400,000
Market B 200,000
Market C 225 500
3. DAU be accepted realization as big as rp 850,000.00

0 ,,
4. Tax Revenue realized Rp 440,000.00 consisting
on the UN Rp 200,000, -, PPh psl 21 Rp 150.000, - and BPHTB Rp 90.000, -.
5. Profit enterprises that received Rp 300,000, - consists of taps

Rp 200,000, - and BPD Rp 100.000, -.
6. Regent pay travel expenses of Rp 280 500, -. of funds
has been accounted for Rp 270 500, -.
7. Sharing the Province received tax is Rp 700,000, -
8. Employee Expenditure (BAU) Regional Apparatus Rp 445 500, - and Services
Public Rp 260,000, - details of the number of the above is as follows:
a. Paying Salaries and employee benefits
Setda amount of USD 445 500, - The details are as follows: Base Salary
Rp 300.000
Positional allowance Rp 100.000
Functional benefits Rp 45,500
b. Paying Salaries and employee benefits
Anti-drug campaigns amount to Rp 260,000, - The details are as follows: Money
representation
Rp 100.000
benefits Commission Rp 100.000
benefits Committee Rp 60.000
9. BHP buy office Secretariat of Rp 200,000, - from contracts amounting to Rp
295.000, -.
10. Regional Secretariat office building maintenance expenditure of Rp 125,000, - with

the details as follows:
• The maintenance cost of building the workplace Rp 75.000, -
• The maintenance cost of building residence Rp 50.000, -
11. Capital Expenditures pay for four-wheel vehicles as follows:
A. Apparatus Part D aerah

Field / sector Contract budgets SPJ / Paid
Agriculture 200,000 200,000 185,000
Industrial & Perdag 180,000 175.000 162,000
Public Works 120,000 125.000 120,000
total 500,000 500,000 467 000
B. Services section Public

Field / sector Contract budgets SPJ / Paid
Tourism 99,000 100,000 80,000
Health 250,000 250,000 247 500
Spatial 145,000 150.000 145,000
total 494 500 500,000 472,500
12. Paying Operation and Maintenance Costs (BOP), which occurs in
Setda as follows;
a. Honorarium / fees Rp 200.000, -
b. Cost Printing / Copying Rp 149.000.-
c. Travel Expense Office of the City USD 120 500, -
d. Maintenance costs Rp transport equipment 174 500, -
13. Pay the cost of consumables for the public service of Rp
100.000, - of the total contract value of Rp 125.000, -
14. The cost of official travel outside the city for public services Rp
155.000, -
15. Operational and Maintenance Expenditure (BOP) for public service
is as follows:
a. Salaries and allowances Rp 199.000, -
b. The cost of eating and drinking Rp 150.000, -
c. Official travel expenses Rp 125.000, -
d. Installation Maintenance Costs Rp 74.000, -
16. The cost of flood relief and fire Rp 200.000, -
17. Received from the central government Rp 250.000, - of IHH were not
budgeted.
18. Pay Long-term debt that has matured Rp 200.000, -
19. Loans obtained from BPD Rp 150.000, -
20. Receiving Funds from the district government bonds X Sales of Rp 124,500, -
21. Fees paid socialization financial accounting area for
implementation Kepmendagri No. 29/2002 (not budgeted) Rp
50.000, -
requested:
It is assumed that you are working at the Sub. Bookkeeping bag. How did the recording of
transactions above using the system double entry
the recording system cash modifikasian by doing stage work as follows:
a. Analyze the above transactions and bukukanlah into the book Journal
Cash Receipts, Journal Accounts Payable and General Ledger.
b. Post to Ledger in accordance with their accounts.
c. Make Trial Balance.
d. Make Regional Financial Statements consisting of:
1. Calculation Reports Budgets
2. Cash Flow Statement.
3. Regional balance sheet.
Additional Data For Adjusting Entries
1. Drug supplies are used Rp 50,500, - (BOP PP).
2. Inventories Consumables remaining Rp 25,000 (BAU AD).
Information For Fiscal Year End Book Closure

1. Closure balance of all accounts and balance of all accounts Revenue Expenditure (Except
CapEx) to the account of the surplus / deficit
2. Closing of account surplus / deficit into account General Equity Fund
3. Closing of Financing elements used to allocate the surplus or deficit in the
calculation of the budget to the account of the General Fund Equity (Except the
financing elements in the form Transfers from Reserve Fund and Reserve Fund
Transfer to a closed account Reserved Equity Fund).
Based on the matter, then recording the transaction are as follows:

CASH RECEIPTS JOURNAL

(In Millions Rupi ah)
total Accumulation
date Kode.Rek commentary Ref
(USD) (USD)
Transaction
1 1.XX.XXXX.1.1.01 Income Taxes V 1,475,000.00 1,475,000.00
2 1.XX.XXXX.1.2.08 Revenue Service Fees Market V 825,500.00 2,300,500.00
3 Revenue 1.XX.XXXX.2.2.01 General Allocation Fund V 850,000.00 3,150,500.00
4 1.XX.XXXX.2.1.01 Income Tax Revenue V 440,000.00 3,590,500.00
5 1.XX.XXXX.1.3.01 Profit Perusda V 300,000.00 3,890,500.00
7 1.XX.XXXX. 04.02.01 Provincial Tax Revenue V 700,000.00 4,590,500.00
Non-Tax Revenue Sharing / Natural Resources

17 1.XX.XXXX. 02/01/02 V 250,000.00 4,840,500.00
19 3.XX.XXXX.1.3 Financing - Proceeds Loan V 150,000.00 4,990,500.00
20 3.XX.XXXX.1.3 Financing - Proceeds Loan V 124,500.00 5,115,000.00
JOURNAL OF CASH EXPENDITURES
(In millions)
Total Accumulated (RM)
date Kode.Rek commentary Ref
(USD)
Transaction
6 2.XX.XXXX.1.3.01 1 Official Travel Costs V 280,500.00 280,500.00
8 2.XX.XXXX.1.1.03. 1 Salaries and employee benefits V 445,500.00 726,000.00

2.XX.XXXX.1.1.03. 2 Salaries and employee benefits V 260,000.00 986,000.00
9 2.XX.XXXX.1.2.01. 1 Cost of Consumables Office V 200,000.00 1,186,000.00
10 2.XX.XXXX.1.4.01 1 Building Maintenance Costs V 125,000.00 1,311,000.00
11 2.XX.XXXX.3.9.01 1 Capital Expenditure 4 Wheel Vehicles V 467,000.00 1,778,000.00

Capital Expenditure 2.XX.XXXX.3.9.01 2 4 Wheel Vehicles V 472,500.00 2,250,500.00
12 2.XX.XXXX.2.1.01 1 Honorarium / Wages V 200,000.00 2,450,500.00

2.XX.XXXX.2.2.03 1 Cost Printing and Copying V 149,000.00 2,599,500.00
2.XX.XXXX.2.3.01 1 Official Travel Costs V 120,500.00 2,720,000.00
2.XX.XXXX.2.4.02 1 Maintenance Costs Transport Devices V 174,500.00 2,894,500.00
13 2.XX.XXXX.1.2.01 2 Cost of Consumables Office V 100,000.00 2,994,500.00
14 2.XX.XXXX.1.3.01 2 Official Travel Costs V 155.000,00 3,149,500.00
15 2.XX.XXXX.1.1.03 2 Salaries and employee benefits expense Regions V 199,000.00 3,348,500.00

2.XX.XXXX.1.2.05 2 Cost of Food and Beverage Office V 150,000.00 3,498,500.00
2.XX.XXXX.1.3.01 2 Official Travel Costs V 125,000.00 3,623,500.00
2.XX.XXXX.1.4.03 2 Installation Maintenance Costs V 74000.00 3697500.00
16 2.XX.XXXX.5.1 2 Shopping Not Suspect V 200,000.00 3,897,500.00
18 3.XX.XXXX.2.4 Financing - Debt Payments Principal V 200,000.00 4,097,500.00
21 2.XX.XXXX.5.1 2 Shopping Not Suspect V 50000.00 4147500.00
GENERAL LEDGER
Account code Debit Credit

date commentary Ref
(Paragraph / Article) (USD) (USD)
1 2 3 4 5 6
adjustments budget
1 4.XX.XXXX.1.04 Tax receivables V 125,000.00

1.XX.XXXX.1.1.01 Income Taxes V 125,000.0
2 4.XX.XXXX.1.10 Shopping Prepaid V 10,000.00

2.XX.XXXX.1.3.01 1 Official travel expenses V 10,000.0
3 2.XX.XXXX.1.2.01. 1 Cost of Consumables Office V 95000.00

5.XX.XXXX.1.2 Debt to Third Parties 95000.0
4 2.XX.XXXX.3.6.01 1 Capital Expenditure 4 Wheel Vehicles V 33000.00

Capital Expenditure 2.XX.XXXX.3.6.01 2 4 Wheel Vehicles V 22000.00
5.XX.XXXX.1.2 Debt to Third Parties V 55.000,0
5 2.XX.XXXX.1.2.01 2 Cost of Consumables Office V 25.000,00

5.XX.XXXX.1.2 Debt to Third Parties V 25.000,0
6 2.XX.XXXX.2.2.01 2 Cost of Materials / V 50500.00

Drug Supplies V 50500.0
7 2.XX.XXXX.1.2.01 1 Cost of Consumables Office V 75000.00

Inventories Consumables V 75000.0
3.XX.XXXX.2.4 Financing Surplus Perhit Th Runs V 802,500.00

6.XX.XXXX.1 Equity General Fund V 802,500.0
Balance adjustment
4.XX.XXXX.3.9 Vehicle V 994,500.00
2.XX.XXXX.3.9.01 Capital Expenditure 4 Wheel Vehicles V 994,500.0
5.XX.XXXX.1.1 Debt 200,000.00

3.XX.XXXX.2.3 Principal Debt-Payment Financing 200,000.0
3.XX.XXXX.1.3 Pembiyaan-Acceptance Loan 274,500.00

5.XX.XXXX.2.1 Jk Debt Long-Homeland 274,500.0
journal Cover
1.XX.XXXX.1.1.01 Income Taxes 1,600,000.00
1.XX.XXXX.1.2.08 Levies Revenue Service Markets 825,500.00
1.XX.XXXX.2.2.01 Revenue General Allocation Fund 850,000.00
1.XX.XXXX.2.1.01 Income Tax Revenue 440,000.00
1.XX.XXXX.1.3.01 Profit Perusda 300,000.00
1.XX.XXXX. 04/02/01 Provincial Tax Revenue 700,000.00
1.XX.XXXX. 02/01/02 Non-Tax Revenue Sharing / SDA 250,000.00
2.XX.XXXX.1.1.03. 1 Salaries and employee benefits 445,50
2.XX.XXXX.1.3.01 1 Official travel expenses 390,50
2.XX.XXXX.1.2.01. 1 Cost of Consumables Office 370,00
2.XX.XXXX.1.4.01 1 Pem costs. Building 125,00
2.XX.XXXX.2.1.01 1 Honorarium / Wages 200,00
2.XX.XXXX.2.2.03 1 Cost Printing and Copying 149,00
2.XX.XXXX.2.4.02 1 Pem costs. Tools Equipment 174,50
2.XX.XXXX.1.1.03. 2 Salaries and employee benefits 459,00
2.XX.XXXX.1.2.01 2 Cost of Consumables Office 125,00
2.XX.XXXX.1.3.01 2 Official travel expenses 280,00
2.XX.XXXX.1.2.05 2 Cost of Food and Beverage Office 150,00
2.XX.XXXX.1.4.03 2 Installation Maintenance Costs 7400

2.XX.XXXX.5.1 2 Shopping Not Suspect 250,00
Overview Surplus / Deficit 1,773,00
Overview Surplus / Deficit 1,773,000.00

6.XX.XXXX.1 Equity General Fund 1,773,00
6.XX.XXXX.1 Equity General Fund 802,500.00

3.XX.XXXX.2.4 More financing the remainder of the Year 802,50
Journals above, respectively ledger is as follows:
LOGO / MUNICIPAL GOVERNMENT X

LEDGER
Name : KAS It ............

Code. RECs. : 4.XX.XXXX.1.1
Debit Credit Balance
date commentary Ref
rp rp rp
Transaction BEGINNING BALANCE 1,250,000.00
1 Income Taxes 1,475,000.00 2,725,000.00
Levies Revenue Service Psr
2 825,500.00 3,550,500.00
3 revenue DAU 850,000.00 4,400,500.00
4 Income Tax Revenue 440,000.00 4,840,500.00
5 Profit Perusda 300,000.00 5,140,500.00
6 Official travel expenses 280,500.00 4,860,000.00
7 Provincial Tax Revenue 700,000.00 5,560,000.00
8 Salaries and employee benefits - 1 445,500.00 5,114,500.00
8 Salaries and employee benefits - 2 260,000.00 4,854,500.00
9 Cost of Consumables Office 200,000.00 4,654,500.00
Building Maintenance Costs Ged.
10 125,000.00 4,529,500.00
Capital Expenditure Angkt. Army
11 Bermotor1 467,000.00 4,062,500.00
Capital Expenditure Angkt. Army
11 Bermotor1 472,500.00 3,590,000.00
12 Honorarium / Wages 200,000.00 3,390,000.00
12 Print costs and Penggadaan 149,000.00 3,241,000.00
12 Maintenance costs Angkt tool. 174,500.00 2,946,000.00
13 Cost of Consumables Office 100,000.00 2,846,000.00
14 Official travel expenses 155.000,00 2,691,000.00
Salaries and employee benefits expense
15 Regions 199,000.00 2,492,000.00
Cost of Food and Beverage Office
15 150,000.00 2,342,000.00
15 Installation Maintenance Costs 74000.00 2,143,000.00
16 Shopping Not Suspect 200,000.00 1,943,000.00
17 Non-Tax Revenue Sharing / SDA 250,000.00 2,193,000.00
Financing - Pemby. debt Principal
18 200,000.00 1,993,000.00
Financing - Proceeds Loan
19 150,000.00 2,143,000.00
Financing - Proceeds Loan
20 124,500.00 2,267,500.00
21 Shopping Not Suspect 50000.00 2,217,500.00

LEDGER
Name : TAX ACCOUNTS It ............

Code. RECs. : 4.XX.XXXX.1.4
Debit Credit Balance

date commentary Ref
rp rp rp
BEGINNING BALANCE 125,000.00
1 adaptation 125,000.00 250,000.00

LEDGER
Name : PIUTANG RETRIBUSI Hal…………

Kode. Rek. : 4.XX.XXXX.1.5
Debet Kredit Saldo

Tanggal Uraian Ref
Rp Rp Rp
SALDO AWAL 75.000,00
LOGO PEMERINTAH KABUPATEN/KOTA X

BUKU BESAR
Nama : PIUTANG LAIN-LAIN Hal…………

Debet Kredit Saldo

Tanggal Uraian Ref
Rp Rp Rp
Akuntansi Sektor Publik 3

BUKU BESAR
Nama : PERSEDIAAN BAHAN HABIS PAKAI KANTOR Hal…………

Debet Kredit Saldo

Tanggal Uraian Ref
Rp Rp Rp
Saldo Awal 100.000,00
7 Penyesuaian 75.000,00 25.000,00

BUKU BESAR
PERSEDIAAN
Nama : OBATOBATAN Hal…………
Kode. Rek. : 4.XX.XXXX.1.9.1
Debet Kredit Saldo

Tanggal Uraian Ref
Rp Rp Rp
Saldo Awal 110.500,00
7 Penyesuaian 50.500,00 60.000,00

BUKU BESAR
BELANJA DIBAYAR
Nama : DIMUKA Hal…………
Tanggal Uraian Ref Debet Kredit Saldo

Rp Rp Rp
Penyesuaian Neraca 10.000,00 10.000,00

BUKU BESAR
INVESTASI JANGKA
Nama : PANJANG Hal…………
Kode. Rek. : 4.XX.XXXX.2
Debet Kredit Saldo

Tanggal Uraian Ref
Rp Rp Rp

BUKU BESAR
Nama : TANAH Hal…………

Debet Kredit Saldo

Tanggal Uraian Ref
Rp Rp Rp
SALDO AWAL 4.250.000,00

BUKU BESAR
JALAN DAN
Nama : JEMBATAN Hal…………
Debet Kredit Saldo

Tanggal Uraian Ref
Rp Rp Rp
SALDO AWAL 1.975.000,00

BUKU BESAR
Nama : BANGUNAN AIR Hal…………

Debet Kredit Saldo

Tanggal Uraian Ref
Rp Rp Rp

BUKU BESAR
Nama : GEDUNG Hal…………

Debet Kredit Saldo

Tanggal Uraian Ref
Rp Rp Rp
SALDO AWAL 3.750.000,00

BUKU BESAR
Nama : MESIN & PERALATAN Hal…………

Debet Kredit Saldo

Tanggal Uraian Ref
Rp Rp Rp

BUKU BESAR
Nama : KENDARAAN Hal…………

Debet Kredit Saldo

Tanggal Uraian Ref
Rp Rp Rp
SALDO AWAL 2.600.000,00
11 Penyesuaian Neraca 994.500,00 3.594.500,00

BUKU BESAR
Nama : MEUBELAIR DAN PERLENGKAPAN Hal…………

Debet Kredit Saldo

Tanggal Uraian Ref
Rp Rp Rp

BUKU BESAR
Nama : BUKU PERPUSTAKAAN Hal…………

Debet Kredit Saldo

Tanggal Uraian Ref
Rp Rp Rp

BUKU BESAR
Nama : BAGIAN LANCAR UTANG JK. PANJANG Hal…………

Debet Kredit Saldo

Tanggal Uraian Ref
Rp Rp Rp
Penyesuaian Neraca 200.000,00 0,00

BUKU BESAR
Nama : UTANG PERHITUNGAN PIHAK KE-3 Hal…………

Debet Kredit Saldo

Tanggal Uraian Ref
Rp Rp Rp
Penyesuaian APBD 95.000,00 845.000,00

BUKU BESAR
Nama : UTANG DALAM Hal…………

NEGERI
Debet Kredit Saldo
Tanggal Uraian Ref
Rp Rp Rp
SALDO AWAL 0,00

BUKU BESAR
Nama : UTANG LUAR NEGERI Hal…………

Debet Kredit Saldo

Tanggal Uraian Ref
Rp Rp Rp
SALDO AWAL 2.800.000,00

BUKU BESAR
Nama : EKUITAS DANA UMUM Hal…………

Kode. Rek. : 6.XX.XXXX.1
Debet Kredit Saldo

Tanggal Uraian Ref
Rp Rp Rp
SALDO AWAL 13.836.500,00

BUKU BESAR
Nama : PAJAK HOTEL Hal…………


Debet Kredit Saldo
Tanggal Uraian Ref
Rp Rp Rp
1 Kas 1.475.000,00 1.475.000,00
Penyesuaian 125.000,00 1.600.000,00
Penutupan 1.600.000,00 0,00

BUKU BESAR
RETRIBUSI PELAYANAN PASAR

Nama : Hal…………
Debet Kredit Saldo

Tanggal Uraian Ref
Rp Rp Rp
2 Kas 825.500,00 825.500,00
Penutupan 825.500,00 0,00

BUKU BESAR
BAGIAN LABA
Nama : PERUSDA Hal…………
Debet Kredit Saldo

Tanggal Uraian Ref
Rp Rp Rp
5 Kas 300.000,00 300.000,00
Penutupan 300.000,00 0,00

BUKU BESAR
Nama : BAGI HASIL PAJAK Hal…………
Debet Kredit Saldo
Tanggal Uraian Ref
Rp Rp Rp
4 Kas 440.000,00 440.000,00
Penutupan 440.000,00 0,00

BUKU BESAR
Nama : DANA ALOKASI UMUM Hal…………

Debet Kredit Saldo

Tanggal Uraian Ref
Rp Rp Rp
3 Kas 850.000,00 850.000,00
Penutupan 850.000,00 0,00

BUKU BESAR
Nama : BAGI HASIL PAJAK PROPINSI Hal…………

Debet Kredit Saldo

Tanggal Uraian Ref
Rp Rp Rp
7 Kas 700.000,00 700.000,00
Penutupan 700.000,00 0,00

BUKU BESAR
Nama : BG.HASIL BUKAN PJK Hal…………

Debet Kredit Saldo

Tanggal Uraian Ref
Rp Rp Rp
17 Kas 250.000,00 250.000,00
Penutupan 250.000,00 0,00

BUKU BESAR
Nama : GAJI DAN TUNJANGAN PEGAWAI Hal…………

Kode. Rek. : 2.XX.XXXX.1.1.03 1
Debet Kredit Saldo

Tanggal Uraian Ref
Rp Rp Rp
8 Kas 445.500,00 445.500,00
Penutupan 445.500,00 0,00

BUKU BESAR
Nama : HONORARIUM Hal…………

Debet Kredit Saldo

Tanggal Uraian Ref
Rp Rp Rp
12 Kas 200.000,00 200.000,00
Penutupan 200.000,00 0,00

BUKU BESAR
Nama : BIAYA BAHAN HABIS PAKAI KANTOR Hal…………

Debet Kredit Saldo
Tanggal Uraian Ref
Rp Rp Rp
9 Kas 200.000,00 200.000,00
Penutupan 370.000,00 0,00

BUKU BESAR
Nama : BIAYA CETAK DAN PENGGANDAAN Hal…………

Debet Kredit Saldo

Tanggal Uraian Ref
Rp Rp Rp
12 Kas 149.000,00 149.000,00
Penutupan 149.000,00 0,00

BUKU BESAR
Nama : BIAYA PEMELIHARAAN GEDUNG Hal…………

Debet Kredit Saldo

Tanggal Uraian Ref
Rp Rp Rp
10 Kas 125.000,00 125.000,00
Penutupan 125.000,00 0,00

BUKU BESAR
Nama : BIAYA PERJALANAN DINAS Hal…………

Debet Kredit Saldo

Tanggal Uraian Ref
Rp Rp Rp
6 Kas 280.000,00 280.000,00
12 Kas 120.500,00 400.500,00
Penutupan 390.500,00 0,00

BUKU BESAR
Nama : BIAYA PEMELIHARAAN BANGUNAN GEDUNG Hal…………

Debet Kredit Saldo

Tanggal Uraian Ref
Rp Rp Rp
12 Kas 174.500,00 174.500,00
Pentupan 174.500,00 0,00

BUKU BESAR
Nama : BELANJA MODAL KEND. RODA 2 Hal…………

Kode. Rek. : 2.XX.XXXX.3.06 1
Debet Kredit Saldo

Tanggal Uraian Ref
Rp Rp Rp

BUKU BESAR
Nama : BELANJA MODAL ANGK. DARAT BERMOTOR Hal…………

Debet Kredit Saldo

Tanggal Uraian Ref
Rp Rp Rp

BUKU BESAR
Nama : GAJI DAN TUNJANGAN PEGAWAI Hal…………

Debet Kredit Saldo

Tanggal Uraian Ref
Rp Rp Rp
8 Kas 260.000,00 260.000,00
15 Kas 199.000,00 459.000,00
Penutupan 459.000,00

BUKU BESAR
BIAYA BAHAN HABIS

Nama : PAKAI Hal…………
Debet Kredit Saldo

Tanggal Uraian Ref
Rp Rp Rp
13 Kas 100.000,00 100.000,00

BUKU BESAR
Nama : BIAYA PERJALANAN DINAS Hal…………

Debet Kredit Saldo
Tanggal Uraian Ref
Rp Rp Rp
14 Kas 155.000,00 155.000,00
15 Kas 125.000,00 280.000,00

BUKU BESAR
Biaya Makanan dan Minuman Kantor

Debet Kredit Saldo

Tanggal Uraian Ref
Rp Rp Rp
15 Kas 150.000,00 150.000,00

BUKU BESAR
Nama : Biaya Pemeliharaan Instalasi Hal…………

Debet Kredit Saldo

Tanggal Uraian Ref
Rp Rp Rp
15 Kas 74.000,00 74.000,00
Penutupan 74.000,00 0,00

BUKU BESAR
Nama : BELANJA MODAL KENDARAAN RODA 2 Hal…………

Debet Kredit Saldo

Tanggal Uraian Ref
Rp Rp Rp
11 Kas 27.500,00 27.500,00

BUKU BESAR
Nama : BELANJA MODAL ANGKT. DARAT BERMOTOR Hal…………

Debet Kredit Saldo

Tanggal Uraian Ref
Rp Rp Rp
11 Kas 472.500,00 472.500,00

BUKU BESAR
Nama : BELANJA TAK TERSANGKA Hal…………

Debet Kredit Saldo

Tanggal Uraian Ref
Rp Rp Rp
16 Kas 200.000,00 200.000,00
21 Kas 50.000,00 250.000,00
Penutup 250.000,00 0,00

BUKU BESAR
PEMBIAYAAN - PENERIMAAN PINJAMAN DAN OBLIGASI

Debet Kredit Saldo
Tanggal Uraian Ref
Rp Rp Rp
19 Kas 150.000,00 150.000,00
20 Kas 124.500,00 274.500,00
Penyesuaian 274.500,00 0,00

BUKU BESAR
Hal…………
PEMBIAYAAN - PEMBAYARAN UTANG POKOK YG JATUH TEMPO
Nama :
Debet Kredit Saldo

Tanggal Uraian Ref
Rp Rp Rp
18 Kas 200.000,00 200.000,00
Penyesuaian Neraca 200.000,00 0,00

BUKU BESAR
Hal…………
Nama : PEMBIAYAAN- SISA LEBIH ANGGARAN TAHUN BERJALAN
Debet Kredit Saldo

Tanggal Uraian Ref
Rp Rp Rp

BUKU BESAR
Nama : IKHTISAR SURPLUS/DEFISIT NETTO Hal…………
Debet Kredit Saldo

Tanggal Uraian Ref
Rp Rp Rp
Pemerintah Kabupaten/Kota X
LAPORAN PERHITUNGAN APBD

Tahun Anggaran 20X2
ANGGARAN REALISASI BERTAMBAH

URAIAN (BERKURANG)
(Rp.000) (Rp.000) (Rp.000)
1 2 3 4
I. PENDAPATAN Pendapatan
Asli Daerah
Pajak Daerah 1.500.000,00 1.600.000,00 100.000,00
Retribusi Daerah 800.500,00 825.500,00 25.000,00
Bagian Laba Usaha Daerah 350.000,00 300.000,00 - 50.000,00
Dana Perimbangan 0,00
Bagi Hasil Pajak/Bagi Hasil Bukan Pajak 400.000,00 690.000,00 290.000,00
Bagi Hasil Bukan Pajak/Sumber Daya Alam 0,00
Dana Alokasi Umum 900.000,00 850.000,00 - 50.000,00
Dana Perimbangan dari Propinsi 750.000,00 700.000,00 - 50.000,00
Lain-lain Pendapatan Daerah Yang Sah
Bantuan Dana Kontinjensi/Penyeimbang dari Pemerintah
4.700.500,00 4.965.500,00 265.000,00
II. BELANJA Aparatur Daerah Belanja

Administrasi Umum
Belanja Pegawai/Personalia 450.000,00 445.500,00 - 4.500,00

Belanja Barang dan Jasa 350.000,00 370.000,00 20.000,00
Belanja Perjalanan Dinas 325.000,00 270.500,00 - 54.500,00
Belanja Pemeliharaan 125.000,00 125.000,00 0,00
Belanja Operasi dan Pemeliharaan
Belanja Pegawai/Personalia 200.000,00 200.000,00 0,00
Belanja Barang dan Jasa 150.000,00 149.000,00 - 1.000,00
Belanja Perjalanan Dinas 125.000,00 120.500,00 - 4.500,00
Belanja Pemeliharaan 175.000,00 174.500,00 - 500,00
Belanja Modal/Pembangunan 500.000,00 500.000,00 0,00
Belanja Modal Gedung Belanja
Modal Kendaraan
Pelayanan Publik Belanja

Administrasi Umum
Belanja Barang dan Jasa 125.000,00 125.000,00 0,00
Belanja Perjalanan Dinas 150.000,00 155.000,00 5.000,00
Belanja Pemeliharaan
Belanja Operasi dan Pemeliharaan
Belanja Barang dan Jasa 200.000,00 200.500,00 500,00
Belanja Perjalanan Dinas 125.000,00 125.000,00 0,00
Belanja Pemeliharaan 75.000,00 74.000,00 - 1.000,00
Belanja Modal/Pembangunan 500.000,00 494.000,00 - 6.000,00
Belanja Modal Gedung Belanja
Modal Kendaraan
Belanja Bagi Hasil dan Bantuan Keuangan 0,00
Belanja Bantuan Keuangan Kepada Organisasi Profesi
Belanja Tidak Tersangka
Belanja Tidak Tersangka 250.000,00 250.000,00 0,00
JUMLAH BELANJA 4.300.000,00 4.237.500,00 - 62.500,00
SURPLUS/DEFISIT ANGGARAN ( I - II ) 400.500,00 728.000,00 327.500,00
III. PEMBIAYAAN
Penerimaan Daerah
Sisa Lebih Perhitungan Anggaran Tahun Yang Lalu 0,00
Penerimaan Pinjaman dan Obligasi 0,00 274.500,00 274.500,00
Penerimaan Piutang
Penerimaan Donasi, Hibah, Sumbangan Transfer
dari Dana Cadangan 0,00
Hasil Penjualan Aset Daerah Yang Dipisahkan 0,00
Pengeluaran Daerah
Pembayaran Utang Pokok Yang Jatuh Tempo 200.000,00 200.000,00
Transfer ke Dana Cadangan 100.000,00 0,00 - 100.000,00
Penyertaan Modal 0,00
Sisa Lebih Anggaran Tahun Sekarang 100.500,00 802.500,00 702.000,00
PEMERINTAH KABUPATEN/KOTA X
LAPORAN ALIRAN KAS
31 Desember 20x4
Arus Kas dari Aktivitas Operasi
Kenaikan Aktiva Lancar Non Kas dan Bank (135.000,00)
Penurunan Aktiva Lancar Non Kas dan Bank 125.500,00
Kenaikan Hutang Lancar 175.000,00
Penurunan Hutang Lancar (200.000,00)
Jumlah Arus Kas Dari Aktivitas Operasi (34.500,00)
Arus Kas Dari Aktivitas Penyertaan
Kenaikan Penyertaan Modal Jangka Panjang Penurunan

Penyertaan Modal Jangka Panjang Kenaikan Aktiva Tetap
(994.500,00)
Penurunan Aktiva Tetap
Jumlah Arus Kas dari Aktivitas Penyertaan (994.500,00)
Arus Kas dari Aktivitas Pendanaan
Kenaikan Hutang Jangka Panjang 274.500,00
Penurunan Hutang Jangka Panjang
Kenaikan Dana Cadangan
Penurunan Dana Cadangan
Kenaikan Ekuitas 1.722.000,00
Penurunan Ekuitas
Jumlah Arus Kas dari Aktivitas Pendanaan 1.996.500,00
Total Arus Kas 967.500,00
Sisa Kas Awal Tahun Anggaran 1.250.000,00
Sisa Kas Akhir Tahun Anggaran 2.217.500,00

PEMERINTAH PROPINSI/KABUPATEN/KOTA X
NERACA 31 Desember
Tahun 20x4
AKTIVA PASIVA
HUTANG JANGKA
AKTIVA LANCAR PENDEK
Bagian Lancar Utang Jangka
Kas 2.217.500 Panjang -
Piutang Pajak 250.000 Utang Perhitungan Pihak Ketiga 925.000
Piutang Retribusi 75.000
Piutang Lain-Lain 35.000 UTANG JANGKA PANJANG
Persediaan Bahan Habis Pakai/Material 25.000 Utang Dalam Negeri 274.500
Persediaan Obat-Obatan 60.000 Utang Luar Negeri 2.800.000
Belanja Dibayar Dimuka 10.000 EKUITAS DANA
INVESTASI JANGKA PANJANG Ekuitas Dana Umum 15.558.500
Investasi Jangka Panjang 500.000
AKTIVA TETAP
Tanah 4.250.000
Jalan dan Jembatan 1.975.000
Bangunan Air 800.500
Gedung 3.750.000
Mesin dan Peralatan 550.000
Kendaraan 3.594.500
Meubelair dan Perlengkapan 975.000
Buku Perpustakaan 490.500
JUMLAH AKTIVA 19.557.500 JUMLAH PASIVA 19.557.500

165 - Public Sector Accounting - Id.en

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Public sector accounting 1

CHARACTERISTICS AND ENVIRONMENTAL PUBLIC SECTOR

A. Definition and scope of public sector accounting

The term public sector have the sense of an assortment, p

This is a consequence of the extent of the public domain, so that each

disciplines (political, economic, legal and social) has worldview and

Different definitions. From an economic standpoint to public sector

understood as an entity (entity) whose activities relate

the effort to produce goods and public services in order

meet the needs and rights of the public.

In line with the developments in our country Sector Accounting

The public is defined as a mechanism accounting techniques and analysis

applied management of public funds in a high state institutions

social foundation, as well as on cooperation projects and the public sector

performed by suasta sector for example to produce some kind of

public services such as communication services, taxation, education,

government. As a consequence, public sector accounting in

some things bebeda with suasta padasektor accounting.

B. Objective Public Sector Accounting

• Provide the information necessary to manage appropriately,

efficient and economical for the allocation of resources entrusted a

to the organization. This objective is related to the control of management

• Provides information that enables managers to

reported on the implementation responsibilities appropriately and effectively program

and the use of resources under its control and

possible for government employees to report to

This is related to accountability.

The phenomenon can be observed in the development of the public sector

is ever increasing demands implementation of public accountability by

government, ministries and state agencies) demands accountability

in order to fulfill the rights of the public.

understanding public accountability is kewajiaban fiduciary

(Agent) to provide accountability, presenting, reporting and

disclose all activities and activities that are the responsibility of

to the mandate giver (principal) who have rights and obligations

to ask those responsible.

Accountability consists of two kinds: vertical accountability and

horizontal accountability. Vertical accountability is accountability

over the fund's management to a higher authority, such as

accountability work units to local government agencies,

accountability of local governments to the central government,

center to the MPR. While horizontal accountability is

accountability to the public.

Public accountability should be made by sector organizations

the public consisting of several dimensions:

1. Accountability honesty and accountability law

Accountability honesty with regard to avoidance of abuse

position, while the legal accountability relating to the guarantee of

compliance with laws and regulations required in

the use of public resources.

Accountability process is related to whether the procedure used

in implementing the tasks are quite good in terms of adequacy

information accounting information, management information systems and procedures

administration. Accountability process is manifested through the provision of

public service that is fast, responsive and cost. Supervision

and an examination of the accountability process can be done with

waste that cause waste making

supervision and examination of the tenders for projects

carry out public projects.

Accountability related to the consideration of whether program objectives

set can be achieved or not and whether it had considered

sets forth an alternative program to provide optimal results with charges

Accountability policies related to government accountability,