Course : ACCT6313- Public Sector Accounting

Effective Period : September 2019

Budgeting (APBN) Cycle of Indonesian State

Government

Session 6
 Learning Objectives
• Understand the Components of APBN
• Understand the Budget Report (Laporan Realisasi Anggaran) – PSAP-
02

© 2016 John Wiley & Sons, Inc. All rights

reserved. 2
APBN Components
APBN Components
 APBN Components

Basic
Assumptions
Revenue and Related Macroeconomic Assumptions
 Laporan Realisasi Anggaran
PSAP-02
DEFINITION
Laporan Realisasi Anggaran (LRA) is one of the
component of government financial statement
that present information about actual result and
budget for the particular period
 LRA prepared using Cash Basis of
Accounting
 Revenue-LRA are recognized when
received in Kas Umum Negara/Kas Umum
Daerah
 Expenditure-LRA are recognized when
paid from Kas Umum Negara/Kas Umum
Daerah
 Financing Received are recognized when
received in Kas Umum Negara/Kas Umum
Daerah
 Financing paid are recognized when paid
from Kas Umum Negara/Kas Umum Daerah
 LRA Minimum Line Items
Items Definitions
Revenue-LRA All receipts in Kas Umum Negara/Daerah that add
saldo anggaran lebih in particular period that belongs
to government and no need to be paid back.

Expenditure All payments made from Kas Umum Negara/Daerah

that deduct saldo anggaran lebih in particular period
that can not be received by the government anymore

Transfer Receipts/payments from one reporting entities to

others.
 LRA Minimum Line Items
Items Definition
Surplus/defisit-LRA Difference between Revenue – LRA and expenditure
belanja in a particular budget period (posted to
Surplus/Defisit LRA Account)
Financing Received Receipt in Kas Umum Negara/Daerah that comes from
loans received, proceed from sale of government
bonds, etc

Pengeluaran Pembiayaan Peyment from Kas Umum Negara/Daerah to repay

loans, reserve funds, etc
 LRA Minimum Line Items

Items
Net Financing – Pembiayaan Neto
Sisa Lebih/kurang pembiayaan
anggaran (SILPA/SIKPA)
Definitions
Difference between financing activities
recipts and payments in particular budget
period
Difference between amount received and
expenditure
 Example of LRA

Please download the LRA example from this link :

https://www.kemenkeu.go.id/sites/default/files/LKPP%20Audited%2
02014.pdf
 References
• Komite Standar Akuntansi Pemerintah, PSAP-02
Laporan Realisasi Anggaran