Marja Sinurat 1
Implementasi Standar Akuntansi Pemerintahan (SAP) Berbasis Akrual Pada Pemerintah Daerah
IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN
(SAP) BERBASIS AKRUAL PADA PEMERINTAH DAERAH
Dr. Marja Sinurat, M.Pd.,MM1
Institut Pemerintahan Dalam Negeri (IPDN)
dr.marjasinurat@yahoo.com
ABSTRACT
This paper explained that the accrual base in local government financial
accounting standart will increasing the accuration, transparation, and usefulness
of financial information, such as financial cost services information wich
provided by local government. Accrual-Based is the government accounting
standart wich recognized the revenue, expenses, assets, debt, and equity in the
accrual based financial reporting, as well as to recognize the income,
expenditure, and financing in the reporting of budget execution on the basis set
out in APBN /APBD.
Applying the accrual base in the local government is not easy, therefore it
must be disigned carefully because it has some implications that can not be
avoided, for example in budgeting, total implementation approach is necessary to
be done if government didn’t want to lose the momentum of revolution in cash
base to accrual base.
Keyword: accounting standart, accrual base, cash base
1
Penulis adalah Dosen Pada Institut Pemerintahan Dalam Negeri