Public Sector Accounting Part 1 Introduction to Public Sector Accounting 1.

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1 Public Sector Accounting Part 1 Introduction to Public Sector Accounting 1

2  PUBLIC SECTOR ACCOUNTING, ROWAN JONES  AKUNTANSI SEKTOR PUBLIK, MARDIASMO BOOKS:

3  “Those industries and services in a country that are owned and run by the state, such as (by many countries) the education services and the railways …” Longman Dictionary of Contemporary English  “a device for regulating human activities so that man and women can live together in reasonable harmony… Derbyshire (1987)  “any entities, established owned by central, state or local government and any entity established under any Act of Parliament, which requires the presentation of the annual financial statement to the Parliament…” MACPA Guideline No. 1 1990 3 WHAT IS PUBLIC SECTOR?

4 June 20044 Forms of Government  Absolute monarchy One person rule  Aristocracy wealthy minority rule  Democracy based on a belief in the value of the individual eg choice of selecting representatives Make criticism? Rights being protected? Taking part in politics? Public interest is a priority?

5  PEMERINTAH PUSAT  PEMERINTAH PROVINSI  PEMERINTAH KABUPATEN/KOTA LEVEL PEMERINTAHAN DI INDONESIA

6 LEVELCEO (CHIEF EXECUTIVE OFFICER) CFO (CHIEF FINANCIAL OFFICER) COO (CHIEF OPERATIN G OFFICER) PENDAPATAN &BELANJA PUSATPRESIDENMENTERI KEUANGAN MENTERI TEKNIS, KETUA LEMBAGA2 NEGARA PAJAK PUSAT (PPh, PPN), HASIL JUAL MINYAK. PROVINSIGUBERNURKETUA SKPKD (SATKER PENGELOLA KEUANGAN DAERAH) DPPAD KETUA SKPD (SATKER PERANGKAT DAERAH) CONTOH: KEPALA DINAS PAJAK PROVINSI (PKB, BBNKB, BB) RETRIBUSI (JUM, JUS, JPT) KAB/ KOTA BUPATI/WALIKO TA PAJAK KABUPATEN/KOTA RETRIBUSI (JUM, JUS, JPT) FUNGSI DAN ANGGARAN

7  Power The ability to get things done  Authority The right to get things done (formal evidence to power)  Nation A group of people, often from a different backgrounds or races, live together and adopt a common identity  State the whole apparatus of government that a a nation sets up  Nation state A government formed by a group of people, often from a different backgrounds or races, adopt a common identity and live together peacefully (as opposed to artificial state)  Constitutional state A government with a written system (constitution), which incorporate a bills of rights guaranteeing individual freedoms  Constitution Basic law of a state that sets out the system of a government June 20047 Important definitions

8  To preserve law and order minimum interference in social affair;  Regulating aspects of industry and economy;  The provision of services and public goods to the society or the people;  Defence, security, law, health, education, transportation, international diplomacy etc.  Various agencies, government departments and public enterprises were set up to realise the provision of the services and public goods  Public administration, defence, internal security and laws June 20048 Objectives of Public Sector

9 No individual shares of ownership Operate within a framework of public authorization and control Plurality of objectives No direct financial interest or benefits to the contributors of resources Varying accounting principles and practices Political rather than financial control June 20049 Features of Public Sector

10 Central Government  Ministries  Government Departments  Statutory Bodies  Non-statutory Bodies (Government linked companies (GLCs)) Province Government  State Departments  Statutory Bodies Local Government  City Council  Municipal Council  District Council June 200410 Components of Public Sector

11  a process of identifying, measuring, recording and communicating public sector economic information to permit informed judgment and decisions by the users.  Process of studying the accounting practices of public sector organizations in ensuring accountability in providing services to the public at large. 11 WHAT IS PUBLIC SECTOR ACCOUNTING?

12  To execute the function of custodianship and stewardship over public resources  To discharge public accountability over all kind of public resources  To establish an appropriate accounting system for the purpose of accounting public monies and assets 12 Objectives of PSA

13  Economy Concern with inputs (costs) A relative measure  Effectiveness The meeting of certain objectives – concern only with outputs A relative measure  Efficiency The most important concept and all-embracing of the three Efficiency can be measured by ratio OUTPUT/INPUT or INPUT/OUTPUT e.g ROCE = Profit/Capital Employed 13 Economy, Effectiveness and Efficiency (3Es)

14 4 ways to improve efficiency: i. increasing output of the same input ii. Increasing output by a greater proportion than the proportionate increase in input iii. Decreasing input for the same output iv. Decreasing input by a greater proportion than a proportionate decrease in output 3Es

15  In theory, ‘efficiency’ provides the basis of relative performance evaluation  There are problems in comparability as public sectors are different in size, nature and objectives  Factors to be considered in making comparison of performance of public sectors:  Quality of services?  Performance over time?  Performance of geographical areas?  Reliability of financial information?  Differences in political and ideological belief? 15 3Es

16 16 LEGAL BASIS  UU No. 17/2003 tentang Keuangan Negara;  UU No. 1/2004 tentang Perbendaharaan Negara;  UU No. 15/2004 tentang Pemeriksaan Pengelolaan dan Tanggung Jawab Keuangan Negara;  UU No. 25/2004 tentang Sistem Perencanaan Pembangunan Nasional;  UU No. 32/2004 tentang Pemerintahan Daerah;  UU No. 33/2004 tentang Perimbangan Keuangan antara Pemerintah Pusat dan Pemerintahan Daerah;  PP No. 23/2005 tentang Pengelolaan Keuangan BLU;  PP No. 24/2005 tentang Standar Akuntansi Pemerintahan;  PP No. 58/2005 tentang Pengelolaan Keuangan Daerah;  PP No. 8/2006 tentang Pelaporan Keuangan dan Kinerja Instansi Pemerintah.

17 17 RUANG LINGKUP KEUANGAN DAERAH a.hak daerah memungut pajak-retribusi daerah & melakukan pinjaman b.kewajiban daerah menyelenggarakan urusan pemerintahan daerah dan membayar tagihan c.penerimaan daerah d.pengeluaran daerah e.kekayaan daerah yang dikelola sendiri atau oleh pihak lain: uang, surat berharga, piutang, barang, serta hak- hak lain f.kekayaan pihak lain yang dikuasai oleh pemerintah daerah

18 18 ASAS UMUM  Akuntabiltas : keuangan & kinerja  Profesionalitas: di lingkungan pengelola keuangan & pengguna anggaran/barang  Proporsionalitas: alokasi sesuai target kinerja  Keterbukaan  Pemeriksaan secara independen

19 19 Pembagian Kewenangan dalam Pengelolaan Keuangan Daerah GUBERNUR/BUPATI/ WALIKOTA SEKRETARIS DAERAH S K P D PENGGUNA ANGGARAN KUASA PENGGUNA ANGGARAN SKPKD PPKD / BUD KUASA BUD

20 20 KEKUASAAN PKD Kepala SKPKD selaku pejabat pengelola keuangan daerah/PPKD Kepala Satuan Kerja Perangkat Daerah/SKPD selaku pejabat Pengguna Anggaran/Barang Daerah Sekretaris Daerah selaku koordinator (PP 58/2005)

21 21 SIKLUS PKD Penganggaran Pelaksanaan Anggaran/Perbendaharaan Akuntansi Pemeriksaan Pertanggungjawaban

22 22 PENDEKATAN PERENCANAAN DAN PENGANGGARAN Terintegrasi Penyatuan Anggaran Berbasis Kinerja Kerangka Pengeluaran Jangka Menengah (KPJM) Klasifikasi: fungsi, organisasi, jenis belanja

23 23 PELAKSANAAN ANGGARAN Berdasar DIPA/DPA-SKPD Untuk daerah diperlukan Surat Penyediaan Dana (SPD) Pendapatan diakui setelah masuk ke rekening Kas Umum Daerah Sistem pembayaran: Dana kas kecil (Uang Persediaan/UP) Pembayaran Langsung (LS)

24 24 SISTEM AKUNTANSI SKPD LRA Neraca CaLK LRA Neraca CaLK LAK LRA Neraca CaLK LAK PPKD Sistem Akuntansi Satker Sistem Akuntansi BUD BUD/SKPKD di se rah kan Kepala Daerah

25 25 BENTUK LPJ KEUANGAN BERBASIS CASH TOWARD ACCRUAL  Neraca  Laporan Realisasi Anggaran  Laporan Arus Kas  Catatan atas Laporan Keuangan

26 26 BENTUK LPJ KEUANGAN BERBASIS ACCRUAL  Neraca  Laporan Realisasi Anggaran  Laporan Arus Kas  Laporan Operasional  Laporan Perubahan Ekuitas  Laporan Saldo Anggaran Lebih  Catatan atas Laporan Keuangan

27 27 BENTUK LPJ KEUANGAN BERBASIS ACCRUAL  Neraca  Laporan Realisasi Anggaran  Laporan Arus Kas  Laporan Operasional  Laporan Perubahan Ekuitas  Laporan Saldo Anggaran Lebih  Catatan atas Laporan Keuangan  Neraca  Laporan LABA RUGI  Laporan PERUBAHAN EKUITAS  Laporan ARUS KAS  Catatan atas Laporan Keuangan PEMERINTAH/SEKTOR PUBLIK SWASTA

28  Medium Term Expenditure Framework (MTEF)/ Kerangka Pengeluaran Jangka Menengah (KPJM) - SYEF  Unified Budget/ Penganggaran Terpadu – Dual Budget  Perfomance Budget/ Penganggaran Kinerja – Incremental Budget Approaches to Law 17/2003:

29 COMPARISON BETWEEN PUBLIC AND PRIVATE SECTOR ACCOUNTING

30  PENDAPATAN  BELANJA  SURPLUS/DEFISIT  PEMBIAAYAAN  PENDAPATAN PEMBIAYAAN  BELANJA PEMBIAYAAN  SURPLUS/DEFISIT PEMBIAYAAN  SURPLUS/DEFISIT NETO Bentuk Anggaran Pemerintah BENTUK ANGG. S.D.

31  MERINGKAS UU 17 TAHUN 2003 DAN PP 71 TAHUN 2010.  RINGKASAN TUGAS DIPOSTING DI  Omanrusmana.blog.unsoed.ac.id  Sertakan alamat email jika posting. TUGAS