Public Sector Accounting

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Public Sector Accounting

• Part 1
• Introduction to Public Sector Accounting

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BOOKS

• PUBLIC SECTOR ACCOUNTING, ROWAN JONES
• AKUNTANSI SEKTOR PUBLIK, MARDIASMO

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WHAT IS PUBLIC SECTOR?

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

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Forms of Government

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

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LEVEL PEMERINTAHAN DI INDONESIA

• PEMERINTAH PUSAT
• PEMERINTAH PROVINSI
• PEMERINTAH KABUPATEN/KOTA

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FUNGSI DAN ANGGARAN
LEVEL CEO (CHIEF EXECUTIVE OFFICER) CFO (CHIEF FINANCIAL OFFICER) COO (CHIEF OPERATING OFFICER) PENDAPATAN BELANJA
PUSAT PRESIDEN MENTERI KEUANGAN MENTERI TEKNIS, KETUA LEMBAGA2 NEGARA PAJAK PUSAT (PPh, PPN), HASIL JUAL MINYAK.
PROVINSI GUBERNUR KETUA SKPKD (SATKER PENGELOLA KEUANGAN DAERAH) DPPAD KETUA SKPD (SATKER PERANGKAT DAERAH) CONTOH KEPALA DINAS PAJAK PROVINSI (PKB, BBNKB, BB) RETRIBUSI (JUM, JUS, JPT)
KAB/ KOTA BUPATI/WALIKOTA PAJAK KABUPATEN/KOTA RETRIBUSI (JUM, JUS, JPT)
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Important definitions

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

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Objectives of Public Sector

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

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Features of Public Sector

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

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Components of Public Sector

• Central Government
• Ministries
• Government Departments
• Statutory Bodies
• Non-statutory Bodies (Government linked companies
  (GLCs))
• Province Government
• State Departments
• Statutory Bodies
• Local Government
• City Council
• Municipal Council
• District Council

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WHAT IS PUBLIC SECTOR ACCOUNTING?

• a process of identifying, measuring, recording
  and communicating public sector economic
  information to permit informed judgment and
  decisions by the users .
• Process of studying the accounting practices of
  public sector organizations in ensuring
  accountability in providing services to the
  public at large.

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Objectives of PSA

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

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Economy, Effectiveness and Efficiency (3Es)

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

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3Es

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

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3Es

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

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LEGAL BASIS

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

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RUANG LINGKUP KEUANGAN DAERAH

1. hak daerah memungut pajak-retribusi daerah
   melakukan pinjaman
2. kewajiban daerah menyelenggarakan urusan
   pemerintahan daerah dan membayar tagihan
3. penerimaan daerah
4. pengeluaran daerah
5. kekayaan daerah yang dikelola sendiri atau oleh
   pihak lain uang, surat berharga, piutang,
   barang, serta hak-hak lain
6. kekayaan pihak lain yang dikuasai oleh pemerintah
   daerah

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ASAS UMUM

• Akuntabiltas keuangan kinerja
• Profesionalitas di lingkungan pengelola keuangan
  pengguna anggaran/barang
• Proporsionalitas alokasi sesuai target kinerja
• Keterbukaan
• Pemeriksaan secara independen

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

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

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SIKLUS PKD

• Penganggaran
• Pelaksanaan Anggaran/Perbendaharaan
• Akuntansi
• Pemeriksaan
• Pertanggungjawaban

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PENDEKATAN PERENCANAAN DAN PENGANGGARAN

• Terintegrasi
• Penyatuan Anggaran
• Berbasis Kinerja
• Kerangka Pengeluaran Jangka Menengah (KPJM)
• Klasifikasi fungsi, organisasi, jenis belanja

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PELAKSANAAN ANGGARAN

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

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SISTEM AKUNTANSI
SKPD
PPKD
LRA
LRA
Sistem Akuntansi Satker
Neraca
Neraca
di se rah kan
CaLK
Kepala Daerah
LRA
LAK
BUD/SKPKD
Neraca
Sistem Akuntansi BUD
CaLK
LAK
CaLK
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BENTUK LPJ KEUANGANBERBASIS CASH TOWARD ACCRUAL

• Neraca
• Laporan Realisasi Anggaran
• Laporan Arus Kas
• Catatan atas Laporan Keuangan

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BENTUK LPJ KEUANGANBERBASIS ACCRUAL

• Neraca
• Laporan Realisasi Anggaran
• Laporan Arus Kas
• Laporan Operasional
• Laporan Perubahan Ekuitas
• Laporan Saldo Anggaran Lebih
• Catatan atas Laporan Keuangan

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BENTUK LPJ KEUANGANBERBASIS ACCRUAL
SWASTA
PEMERINTAH/SEKTOR PUBLIK

• 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

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Approaches to Law 17/2003

• Medium Term Expenditure Framework (MTEF)/
  Kerangka Pengeluaran Jangka Menengah (KPJM) -
  SYEF
• Unified Budget/ Penganggaran Terpadu Dual
  Budget
• Perfomance Budget/ Penganggaran Kinerja
  Incremental Budget

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COMPARISON BETWEEN PUBLIC AND PRIVATE SECTOR
ACCOUNTING
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Bentuk Anggaran PemerintahBENTUK ANGG. S.D.

• PENDAPATAN
• BELANJA
• SURPLUS/DEFISIT
• PEMBIAAYAAN
• PENDAPATAN PEMBIAYAAN
• BELANJA PEMBIAYAAN
• SURPLUS/DEFISIT PEMBIAYAAN
• SURPLUS/DEFISIT NETO

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TUGAS

• MERINGKAS UU 17 TAHUN 2003 DAN PP 71 TAHUN 2010.
• RINGKASAN TUGAS DIPOSTING DI
• Omanrusmana.blog.unsoed.ac.id
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