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05. Penyusunan Laporan Keuangan_ 20 April 2009

05. Penyusunan Laporan Keuangan_ 20 April 2009

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Published by: Ahmad Abdul Haq Surawijaya on Aug 05, 2009
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11/22/2010

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SISTEM AKUNTANSI KEUANGAN
 
DASAR HUKUM
UU No 17 tahun 2003 tentang Keuangan Negara.
UU No 1 tahun 2004 tentang PerbendaharaanNegara
PP No.24/2005 tentang Standar AkuntansiPemerintahan
PP No.6/2006 tentang Pengeloalaan Barang MilikNegara/Daerah
PP No.8/2006 tentang Pelaporan Keuangan danKinerja
Keppres No 42 Tahun 2002 tentang PedomanPelaksanaan APBN,
Per Menkeu No.171/PMK.06/2007 tentang SistemAkuntansi dan Pelaporan Keuangan PemerintahPusat
Per Dirjen No PER- 51/PB/2008 tentang PedomanPenyusunan Laporan Keuangan Kementerian
 
PENGERTIANSISTEM AKUNTANSI INSTANSI
 
Sistem Akuntansi Instansi (SAI)adalah sistem terpadu yangmenggabungkan prosedur manualdengan proses elektronis dalampengambilan data, pembukuan danpelaporan semua transaksi keuangan,aset, utang dan ekuitas KementerianNegara/ Lembaga(termasuk EntitasPemda yang menerima dana APBNdari K/L).

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