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Regulations public accounting
Introductory Management Accounting (BUSI 294)
The University of British Columbia
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Regulation comes from English, namely regulation or rules. In the Indonesian dictionary (Reality publisher, 2008), the word "regulation" means rules that are made to regulate, instructions that are used to organize something with rules, and provisions that must be carried out and obeyed.
The journey of public sector accounting in the pre-reform era was based on Law Number 5 of 1974 concerning Principles of Regional Government. The definition of a region in the pre-reform era was a level I region which included provinces and a level II area which included municipalities or regencies. In addition, there are several implementing regulations derived from legislation, including: 1. Government Regulation Number 5 of 1975 concerning Management, Accountability and Supervision of Regional Finances 2. Government Regulation Number 6 of 1975 concerning APBD Preparation, Implementation of Financial Administration Regions, and Preparation of APBD Calculations 3. Decree of the Minister of Home Affairs No. 900-099 of 1980 concerning the Regional Financial Administration Manual 4. Minister of Home Affairs Regulation No. 2 of 1994 concerning Implementation of APBD 5. Law Number 18 of 1997 concerning Regional Taxes and Regional Levies 6. Decree of the Minister of Home Affairs Number 3 of 1999 regarding Form and Structure of APBD Calculations.
Political reforms in Indonesia have changed the country's life system. The demand for good governance is translated as being free from KKN actions. The separation of executive, judicial and legislative powers is carried out. In addition, public participation will encourage democratic practices in the implementation of public accountability in accordance with the soul
regional autonomy. Law Number 22 of 1999 concerning Regional Government and Law Number 25 of 1999 concerning Balance of Central
and Regional Finances are two laws that seek to realize a broader regional autonomy.
1 Problem Formulation
What are Public Sector Accounting regulations?
How was the regulation of Public Sector Accounting in the pre-reform era?
What are the regulations for Public Sector Accounting in the reform era?
What is the new paragdima of SP in the reform era?
1 Purpose
To know the regulation of Public Sector Accounting.
To find out the regulation of Public Sector Accounting in the pre-reform era.
To find out the regulation of Public Sector Accounting in the reform era.
To find out the new paragdima of SP in the reform era.
1 Benefits
- Benefits for readers
By making this paper, it is hoped that it can provide benefits to the general public, especially to the readers. With the aim of learning media that can add insight in the form of knowledge in the field of Public Sector Accounting, especially regarding regulations and paradigms of Public Sector Accounting.
- Benefits for writers
- Kepmendagri No-099 of 1980 concerning the Regional Financial Administration Manual.
Establish a single entry bookkeeping system. In this system, recording of economic transactions is done by recording them once. Transactions that result in an increase in cash will be recorded on the receiving side and transactions that result in a decrease in cash will be recorded on the expenditure side. The single entry bookkeeping recording system has the advantage that it is very simple but has the disadvantage that it is not good for
reporting (does not facilitate the preparation of reporting), it is difficult to find bookkeeping errors that occur, and it is difficult to control, to overcome these weaknesses, double entry bookkeeping was introduced.
- Regulation of the Minister of Home Affairs No. 2/1994 concerning Implementation of APBD.
5 ) Law 18/1997 concerning Regional Taxes and Levies.
- Kepmendagri 3/1999 concerning Form and composition of APBD Calculations.
APBD calculation report form:
a. Budget calculation
b. Calculation Note
c. Calculation of Cash and Matching of Remaining Cash and Calculation Remaining (PP/1975)
- Kepmendagri No-057/1988 concerning Refinement of the Form and Structure of the Regional Revenue Budget Included in the Development Receipt Post. Loans (Pemda/BUMD) are calculated as regional income.
APBN Implementation Accountability Report/D
Accountability for the implementation of the APBN/APBD, in the form of financial reports that have been audited by the BPK, is submitted to the DPR/DPRD no later than 6 months after the end of the fiscal year.
Financial report (at least):
a. APBN/APBD Realization Report,
b. balance sheet,
c. Statement of Cash Flows, and
d. Notes to Financial Statements (attached to financial statements of state/regional companies and other bodies).
2 ASP Regulations in the Reform Era
The purpose of Public Sector Accounting regulations in the Reformation Era is to manage state/regional finances towards good governance
Existing forms of reform include:
a. Arrangement of statutory regulations
b. Institutional arrangement; Institutional arrangement;
c. Structuring the state/regional financial management system; And
d. Development of human resources in finance
ASP regulations that apply in the Reformation Era:
a) The Indonesian Treasury Law (Indische Comptabiliteitswet, staastsblad 1925 number 448), as amended several times, most recently by Law no. 9 of 1968 (State Gazette of the Republic of Indonesia of 1968 number 53).
k) Circular Letter of the Minister of Home Affairs and Regional Autonomy dated 17 November 2000 number 903/2735/SJ concerning General Guidelines for the Preparation and Implementation of APBD for Fiscal Year 2001.
l) Presidential Decree number 228/M of 2002.
m) Decree of the Minister of Home Affairs No. 29 of 2002 concerning Guidelines and Management of the Regional Revenue and Expenditure Budget (APBD).
2 The New Paragdima of SP in the Reform Era
Currently, public sector accounting has received great attention from the community. There is a greater demand from society for transparency and public accountability by public sector institutions. This is what now encourages the government to pay greater attention to assessing the feasibility of government management practices which include the need to improve the management accounting system, financial accounting system, financial planning and development, monitoring and auditing systems, as well as various financial implications for policies implemented. done by the government.
The public sector is often seen as a hotbed of inefficiency, waste, sources of leakage of funds, and institutions that are always at a loss, so that the demand from the public is that public sector organizations pay attention to value for money in carrying out their activities. Value for money is a public sector organization management concept based on 3 (three) elements, namely: economy, efficiency, and effectiveness. In addition, there are 2 (two) additional concepts in the management of public sector organizations, namely equity and equality. Justice refers to the existence of equal social opportunities to obtain quality public services and economic prosperity.
Equality or equity can be interpreted that public money should not only be concentrated in certain groups, but should be distributed evenly.
Currently in Indonesia the development of public sector accounting is accelerating along with the new era in the implementation of regional autonomy and fiscal decentralization. It is hoped that with this decentralization it will me generate several benefits, among others being able to encourage increased participation, initiative and creativity of the community in development, as well as encourage the distribution of development/justice results in all regions by utilizing the available resources and potential in each region. Besides that, it can also improve the allocation of productive resources by shifting the role of public decision- making to the lowest level of government that has the most complete information.
The new paradigm in "Public Sector Management Reform" is the application of accounting in government practice for the use of Good Governance.
There are three laws that are used for its implementation, namely:
- Law No/2003 concerning state finances.
regulates all rights and obligations of the State regarding finance and management of State assets, also regulates the preparation of the APBD and the preparation of the budget of ministries/state agencies (Andayani, 2007)
- Law No/2004 concerning treasury
regulates budget users or users of goods, that this law regulates the management of state finances which includes management of money, debts, receivables, management of government investments and financial management of legal service agencies. (Andayani, 2007)
social organizations. There are several regulatory details regarding the pre- reform ASP regulations, which consist of 7 regulations. The regulations for ASP regulations in the reform era consist of 11 regulations. Continuing on the new SP paradigm in the reform era, public sector accounting has now received great attention from the public. The public sector is often seen as a hotbed of inefficiency, waste, sources of leakage of funds, and institutions that are always at a loss, so that the demand from the public is that public sector organizations pay attention to value for money in carrying out their activities.
There are three laws that are used for the implementation of Good Governance, namely Law No/2003 concerning state finances, Law No/2004 concerning treasury affairs, Law No/2004 concerning auditing state finances. Four Principles of State Financial Management which are based on the three laws above, namely: Accountability based on results or performance Transparency in every government transaction. Strong, professional and independent external auditors in carrying out audits. Empowerment of professional managers. In addition to the three laws above, there are also other regulations, namely: Law No/ concerning the National Planning and Development System. Law No/2004 concerning Regional Government. Law No/2004 concerning Financial Balance between Central and Regional Governments, Law No/2005 concerning Government Accounting Standards.
3 Suggestions
The author realizes that this paper is far from perfect, so the author hopes that this paper can be useful for many people, especially for students. Due to the limited knowledge, references and structural grammar of the language in the preparation of this paper, we really hope for constructive criticism and suggestions to improve the work of further papers.
Regulations public accounting
Course: Introductory Management Accounting (BUSI 294)
University: The University of British Columbia
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