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Pengaturan Kewajiban Dalam PSAP Berbasis Akrual

Pengaturan Kewajiban Dalam PSAP Berbasis Akrual

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Published by ellenmaharani
PSAP yang ada saat ini masih berbasis cash towards accrual. Dalam prosesnya menuju full accrual, diperlukan pedoman baru dalam bentuk PSAP berbasis full accrual. Pencatatan Kewajiban saat ini terindikasi telah memenuhi prasyarat full accrual, sedang banyak hal yang belum diatur. Penelitian ini menyuguhkan perpsektif baru atas beberapa hal yang sebaiknya diatur
PSAP yang ada saat ini masih berbasis cash towards accrual. Dalam prosesnya menuju full accrual, diperlukan pedoman baru dalam bentuk PSAP berbasis full accrual. Pencatatan Kewajiban saat ini terindikasi telah memenuhi prasyarat full accrual, sedang banyak hal yang belum diatur. Penelitian ini menyuguhkan perpsektif baru atas beberapa hal yang sebaiknya diatur

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Published by: ellenmaharani on Oct 01, 2010
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12/29/2012

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PENGATURAN KEWAJIBAN DALAMPERNYATAAN STANDAR AKUNTANSI PEMERINTAHANBERBASIS FULL ACCRUALHERU SETIAWANMOCH. SAPTO SETIAWANELLEN MAHARANISEKOLAH TINGGI AKUNTANSI NEGARA
 
 
ABSTRAK 
The quality of information provided in financial statements determines the usefulnessof the financial statements to users. The financial statements should provideinformation that meets four principal qualitative characteristics such asunderstandability, relevance, reliability and comparability. In Indonesia, cashtowards accrual accounting is no longer applicable, because of unsynchronized toaccounting equation, basic concept of accounting entity, basic assumption of going concern and international reporting standard that demand the implementation of full accrual accounting in public sector. The demand of implementation leads to the needsof harmonization of regulation in order to produce the relevance and reliabilityinformation. This financial information is mostly important used as consideration of decision making process. For example, risk assessment of debt management demands sufficient data in form of debt schedule, before deciding how to finance the budget deficit. The Statement of Public Sector Standard in Indonesia, called as PSAP, yet regulated liabilities comprehensively to support the sufficient needs of data. Whilst,the implementation of comprehensive measurement and recognition in New Zealand affect positively in the decreasing debt-to-equity ratio. The decreasing of debt-to-equity ratio creates aggregate fiscal discipline and at the end achieves the sustainability of good economic growth in long-run. First and foremost, this research paper is aimed to have clear descriptions upon four classifications of liabilities, predictly qualified, to be stated in The Full Accrual Accounting Statement of PublicSector. The predictly qualified liabilities mention as financial liabilities; provisionsand contingent liabilities; leasing; and also liabilities from non-budgetary spending.Secondly, this research is dedicated to give academic thought in implementation of discussion and updating the The Full Accrual Accounting Statement of Public Sector especially liabilities. Method used in this research is literature study of secondarydata related to international best practice in sector public accounting, real conditionin Indonesia dan probability of full accrual accounting implementation. Theconclusion that builded through metodologist academic steps of this research paper  state that ³Classifications of Liabilities mention as financial liabilities; provisionsand contingent liabilities; leasing; and also liabilities from non-budgetary spending;are needed to be regulated in The Full Accrual Accounting Statement of PublicSector´ is hypothetically proved.
Kata kunci :
Contingent Liabilities, Financial Liabilities, Lease, Liabilities, Non-budgetary Spending, Provisions
 
 
1
 
BAB IPENDAHULUAN
A.
 
Latar Belakang Penulisan
Berdasarkan Pasal 36 ayat
1
Undang-undang nomor 
17
tahun 2003 tentangKeuangan Negara dan Pasal
7
0 ayat 2 Undang-undang nomor 
1
tahun 2004 tentangPerbendaharaan Negara, Pemerintah diamanatkan untuk menyusun LaporanKeuangan Pemerintah Pusat (LKPP) dan Laporan Keuangan Daerah (LKPD) sebagai pertanggungjawaban atas pelaksanaan APBN/APBD, dimana basis akuntansi untuk  penyusunan dan pelaporannya diharuskan menggunakan basis akrual pada TahunAnggaran 2008, yang kemudian ditunda selambat-lambatnya hingga Tahun Anggaran20
1
4. Penundaan ini disebabkan oleh ketidaksiapan semua perangkat dan elemenyang menyusun implementasi akuntansi berbasis
 full accrual 
(kita akan memakaiterminologi
 full accrual 
untuk membedakannya dengan
cash toward accrual 
). Selamaini basis akuntansi yang digunakan Pemerintah adalah basis
cash toward accrual 
dimana basis kas digunakan untuk pengakuan pendapatan, belanja, transfer, dan pembiayaan sedangkan untuk pengakuan asset, kewajiban, dan ekuitas danamenggunakan basis akrual (KSAP 2004).

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