Governmental

Accounting System
Kendra Nismara 041711333015
Dina Ayu P Naibaho 041711333213
 Legal Basis
UU No 17 Tahun 2003 Tentang Keuangan Negara
UU No 1 Tahun 2004 tentang perbendaharaan negara
UU No 15 Tahun 2004 tentang pemeriksaan keuangan negara
PP No 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan
PMK No 215/PMK/05/2016 tentang perubahan PMK
No.213/PMK.05/2013 tentang Sistem Akuntansi dan Pelaporan
keuangan pemerintahan pusat
 SAPP
A series of systematic and manual and computerized
procedures to realize the government accounting function
since data collection, recording, summarizing up to
reporting of financial position and financial operations to
the central government
Function

provide accurate and timely

Provides reliable information
information

provide financial information safeguarding the assets of the

central government and its
institutions
 Charactheristics

Accounting Bookkeeping
basis system in pairs

Decentralized
accounting standard
implementation account chart

government
accounting
standards
 Principle
● Accounting basis
● Historical
● Realization
● Periodicity
● Consistent
● Complete disclosure
● Presentation is reasonable
● The substance outperforms the formal form
Basic assumptions of accounting

the independence of
the entity entity continuity

measurability in
units of money
Structure
Unit Accountancy SAI
Mechanism for preparing reports
components of financial statements
1. Budget realization report
2. Changes in SAL
3. Balance sheet
4. operatinal report
5. Cash flow
6. Changes in equity
7. Notes
THANKS