Download - Bab 1 Indra Bastian Ed 3
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SIKLUS PENGELOLAAN KEUANGAN DAERAH (KONSEP DASAR)
PERENCANAAN SASARANDAN TUJUAN FUNDAMENTAL
PERENCANAAN OPERASIONAL
PENGANGGARAN
PENGENDALIAN & PENGUKURAN
PELAPORAN, ANALISIS DAN
FEEDBACK
Revisi sasaran/Tujuan
Revisi anggaran
Tindakan/Action
Perubahan rencana
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Bab 1 Pengantar
Sumber: Indra Bastian
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***Akuntansi Sektor Publik (ASP)
Akuntansi dana masyarakat vs ASP Mengapa? dan Kenapa? Siapa? Siapa-siapa? Bagaimana? Bagaimana di Indonesia?
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Bab 1 Pengantar
Definisi Akuntansi Sektor Publik (ASP) Ruang Lingkup ASP Elemen-elemen ASP Lingkup Organisasi SP Profesi ASP Fitur Ideologi dalam Manajemen Org.
SP Perubahan Pemikiran OrBa ke Orde
Reformasi Tinjauan Hubungan Antar-Bab
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1.1. Definisi ASP
... mekanisme teknik dan analisis akuntansi yang diterapkan pada pengelolaan dana masyarakat di lembaga-lembaga tinggi negara dan departemen-departemen di bawahnya, pemerintah daerah, BUMN, BUMD, LSM, dan yayasan sosial, maupun pada proyek-proyek kerja sama sektor publik serta swasta (Bastian, 2010, p.3)
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Pertanggung-jawaban dan Pelaporan Kinerja
Organisasi SP harus mempertanggung-jawabkan kinerja kepada rakyat (melalui lembaga perwakilan) perlu ada standar pelaporan keuangan dan standar pembuatan laporan keuangan (standar akuntansi)
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Peran dan Fungsi Akuntansi
A. Akuntansi adalah bahasa atau alat komunikasi (simbol-simbol atau lexical characteristics, & perlakuan sintaktis atau grammatical rules)
B. Type utama informasi (ex post, & ex ante information)
C. Utilitas akuntansi: (Jenis/sifat keputusan yg dibuat; Metode pngbl. kpts. yg digunakan; Informasi lain, & Kapasitas memproses informasi.
D. Keterbatasan laporan keuangan: (historis; umum; konservativ; teknis-ekonomis; pemakaian taksiran dan pertimbangan akal sehat; hanya informasi yang material; mengabaikan data kualitativ, dan variasi pengukuran (perbagai alternativ metode)
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Public Sector Accounting (ASP)
PENGERTIAN: Governmental accounting is an
integral of the accounting discipline. It is founded upon the basic concepts and conventions underlying the accounting discipline as a whole and shares many characteristics with commercial accounting (GASB, 1987, p. xi)
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Public Sector Accounting (ASP) (Lanjutan)
PENGERTIAN: A governmental accounting system
must make it possible both: (a) to present fairly and with full disclosure the financial position and results of financial operations ……. (b) to determine and demonstrate compliance with finance-related legal and contractual provisions (NCGA, 1979, Statement no.1)
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Public Sector Accounting (ASP) (Lanjutan-1)
PENGERTIAN: ……. 2. Financial reporting should
demonstrate whether resources were obtained and used in accordance with the entity’s legally adopted budget; it should also demonstrate compliance with other finance-related legal or contractual requirements ((GASB, 1`987, Statement no.1, pp.27-30)
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Tujuan ASP 1. Information useful in Making Resource
Allocation Decisions. 2. Information useful in Assesing Services
and Ability to Provide Services. 3. Information useful in Assesing
Management Stewardship and Performance.
4. Information about Economic Resources, Obligations, and Net Resources.
5. Manager’s Explanations and Interpretations (FASB, 1980, SFAC No.4, par 33-55)
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Rerangka Konseptual dan Prinsip-2 yg Digunakan dlm Akt. Pelaporan Keu.Pem
Basis akuntansi Prinsip nilai perolehan, Prinsip realisasi, Prinsip substansi mengungguli
formalitas, Prinsip periodisitas, Prinsip konsistensi, dan Prinsip penyajian wajar.
(Sumber draft publikasian Rerangka Konseptual Akuntansi Pemerintah)
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1.2. Ruang Lingkup ASP di Indonesia
Akt. Pem.Pusat Akt. Pemda Akt. Parpol Akt. LSM Akt. Yayasan Akt. Pendidikan (sekolah s/d PT) Akt. Kesehatan (RS dll) Akt. Tempat Ibadah (lintas agama)
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1.3. Elemen-elemen ASP • Perencanaan Publik• Penganggaran Publik • Realisasi Anggaran Publik• Pengadaan Barang dan Jasa Publik• Pelaporan Publik• Audit Sektor Publik• Pertanggung-jawaban Publik[Elemen-2 ASP = Siklus “Bisnis”/Operasional Akt. di
Pem. (sumber Bastian, 2010)]
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1.4. Lingkup Organisasi SP1. Karakteristik Org. Sektor Publik Tujuan Aktivitas Sumber Pembiayaan Pola Pertanggung-jawaban Kultur Organisasi Penyusun Anggaran Stakeholder2. Org. SP = Pem; Parpol; LSM; Yayasan;
Org.Keagamaan dll
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1.5. Profesi ASP
Penyaji/Pembuat Informasi (Laporan Keuangan)
Auditor/Pemeriksa Internal & Eksternal
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1.6. Fitur Ideologi dlm Manajemen Organisasi SP
Konsep Sektoral Ekonomi Konsep Reinventing Government
(Osborne dan Gaebler, 1992)
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1.7.Perubahan Pemikiran Orba ke Orde Reformasi
Paradigma Lama Akt. Bisnis Akt. di Pem (Amerika) ASP Akuntansi Pemerintahan (Eropa) ASP Ekt. Keu. Publik (pendapat lain)
Paradigma Baru ASP Akuntansi Dana Masyarakat, yaitu
[... mekanisme teknik dan analisis akuntansi yang diterapkan pada pengelolaan dana masyarakat ... (Bastian, 1999)]
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1.8. Tinjauan Hubungan Antar-Bab
Harap dibaca sendiri di buku teks
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Semoga ada manfaatnya
dan
Terima Kasih