Part 1
Introduction to Public Sector Accounting
1


PUBLIC SECTOR ACCOUNTING, ROWAN JONES

AKUNTANSI SEKTOR PUBLIK, MARDIASMO

WHAT IS PUBLIC SECTOR?
 “Those industries and services in a country that are owned and run by the state, such as (by many countries) the education services and the railways …”
Longman Dictionary of Contemporary English
 “a device for regulating human activities so that man and women can live together in reasonable harmony…
Derbyshire (1987)
 “any entities, established owned by central, state or local government and any entity established under any Act of
Parliament, which requires the presentation of the annual financial statement to the Parliament…”
MACPA Guideline No. 1 1990
3

 Absolute monarchy
One person rule
 Aristocracy wealthy minority rule
 Democracy based on a belief in the value of the individual eg choice of selecting representatives
Make criticism?
Rights being protected?
Taking part in politics?
Public interest is a priority?
4 June 2004


PEMERINTAH PUSAT

PEMERINTAH PROVINSI

PEMERINTAH KABUPATEN/KOTA

LEVEL CEO (CHIEF CFO (CHIEF COO (CHIEF PENDAPATAN
EXECUTIVE FINANCIAL OPERATIN &BELANJA
OFFICER) OFFICER) G OFFICER)
PUSAT PRESIDEN MENTERI
KEUANGAN
PROVINSI GUBERNUR KETUA SKPKD
(SATKER
PENGELOLA
KEUANGAN
DAERAH)
DPPAD
MENTERI
TEKNIS, KETUA
LEMBAGA2
NEGARA
PAJAK PUSAT (PPh, PPN),
HASIL JUAL MINYAK.
KETUA SKPD
(SATKER
PERANGKAT
DAERAH)
CONTOH:
KEPALA DINAS
PAJAK PROVINSI (PKB,
BBNKB, BB)
RETRIBUSI (JUM, JUS,
JPT)
KAB/
KOTA
BUPATI/WALIKO
TA
PAJAK
KABUPATEN/KOTA
RETRIBUSI (JUM, JUS,
JPT)

 Power
The ability to get things done
 Authority
The right to get things done (formal evidence to power)
 Nation
A group of people, often from a different backgrounds or races, live together and adopt a common identity
 State the whole apparatus of government that a a nation sets up
 Nation state
A government formed by a group of people, often from a different backgrounds or races, adopt a common identity and live together peacefully
(as opposed to artificial state)
 Constitutional state
A government with a written system (constitution), which incorporate a bills of rights guaranteeing individual freedoms
 Constitution
Basic law of a state that sets out the system of a government
7 June 2004

Objectives of Public Sector
 To preserve law and order minimum interference in social affair;
 Regulating aspects of industry and economy;
 The provision of services and public goods to the society or the people;
 Defence, security, law, health, education, transportation, international diplomacy etc.
 Various agencies, government departments and public enterprises were set up to realise the provision of the services and public goods
 Public administration, defence, internal security and laws
8 June 2004

 No individual shares of ownership
 Operate within a framework of public authorization and control
 Plurality of objectives
 No direct financial interest or benefits to the contributors of resources
 Varying accounting principles and practices
 Political rather than financial control
9 June 2004

Central Government
 Ministries
 Government Departments
 Statutory Bodies
 Non-statutory Bodies (Government linked companies (GLCs))
Province Government
 State Departments
 Statutory Bodies
Local Government
 City Council
 Municipal Council
 District Council
10 June 2004

WHAT IS PUBLIC SECTOR ACCOUNTING?
 a process of identifying, measuring, recording and communicating public sector economic information to permit informed judgment and decisions by the users .
 Process of studying the accounting practices of public sector organizations in ensuring accountability in providing services to the public at large.
11

Objectives of PSA

To execute the function of custodianship and stewardship over public resources

To discharge public accountability over all kind of public resources

To establish an appropriate accounting system for the purpose of accounting public monies and assets
12

Economy, Effectiveness and Efficiency
(3Es)
 Economy
Concern with inputs (costs)
A relative measure
 Effectiveness
The meeting of certain objectives – concern only with outputs
A relative measure
 Efficiency
The most important concept and all-embracing of the three
Efficiency can be measured by ratio OUTPUT/INPUT or
INPUT/OUTPUT e.g ROCE = Profit/Capital Employed
13

4 ways to improve efficiency: i. increasing output of the same input ii. Increasing output by a greater the proportionate increase in input iii. Decreasing input for the same output proportion than iv. Decreasing input by a greater proportion than a proportionate decrease in output

3Es
 In theory, ‘efficiency’ provides the basis of relative performance evaluation
 There are problems in comparability as public sectors are different in size, nature and objectives
 Factors to be considered in making comparison of performance of public sectors:
 Quality of services?
 Performance over time?
 Performance of geographical areas?
 Reliability of financial information?
 Differences in political and ideological belief?
15











UU No. 17/2003 tentang Keuangan Negara;
UU No. 1/2004 tentang Perbendaharaan Negara;
UU No. 15/2004 tentang Pemeriksaan Pengelolaan dan
Tanggung Jawab Keuangan Negara;
UU No. 25/2004 tentang Sistem Perencanaan Pembangunan
Nasional;
UU No. 32/2004 tentang Pemerintahan Daerah;
UU No. 33/2004 tentang Perimbangan Keuangan antara
Pemerintah Pusat dan Pemerintahan Daerah;
PP No. 23/2005 tentang Pengelolaan Keuangan BLU;
PP No. 24/2005 tentang Standar Akuntansi Pemerintahan;
PP No. 58/2005 tentang Pengelolaan Keuangan Daerah;
PP No. 8/2006 tentang Pelaporan Keuangan dan Kinerja
Instansi Pemerintah.
16

RUANG LINGKUP KEUANGAN DAERAH a.
hak daerah memungut pajak-retribusi daerah & melakukan pinjaman b.
kewajiban daerah menyelenggarakan urusan pemerintahan daerah dan membayar tagihan c.
penerimaan daerah d.
pengeluaran daerah e.
kekayaan daerah yang dikelola sendiri atau oleh pihak lain: uang, surat berharga, piutang, barang, serta hakhak lain f.
kekayaan pihak lain yang dikuasai oleh pemerintah daerah
17






keuangan & kinerja
di lingkungan pengelola keuangan
& pengguna anggaran/barang
alokasi sesuai target kinerja
18

Pembagian Kewenangan dalam Pengelolaan Keuangan
Daerah
GUBERNUR/BUPATI/
WALIKOTA
SEKRETARIS DAERAH
S K P D
PENGGUNA ANGGARAN
KUASA PENGGUNA ANGGARAN
SKPKD
PPKD / BUD
KUASA BUD
19




Kepala SKPKD selaku pejabat pengelola keuangan daerah/PPKD
Kepala Satuan Kerja Perangkat Daerah/SKPD selaku pejabat
Pengguna Anggaran/Barang Daerah
Sekretaris Daerah selaku koordinator (PP 58/2005)
20






Penganggaran
Pelaksanaan
Anggaran/Perbendaharaan
Akuntansi
Pemeriksaan
Pertanggungjawaban
21

PENDEKATAN PERENCANAAN DAN PENGANGGARAN
 Terintegrasi
 Penyatuan Anggaran
 Berbasis Kinerja
 Kerangka Pengeluaran Jangka
Menengah (KPJM)
 Klasifikasi: fungsi, organisasi, jenis
22 belanja





Berdasar DIPA/DPA-SKPD
Untuk daerah diperlukan Surat
Penyediaan Dana (SPD)
Pendapatan diakui setelah masuk ke rekening Kas Umum Daerah
Sistem pembayaran:
 Dana kas kecil (Uang Persediaan/UP)
 Pembayaran Langsung (LS)
23

SKPD
Sistem
Akuntansi
Satker
BUD/SKPKD
Sistem
Akuntansi
BUD
LRA
Neraca
CaLK
LRA
Neraca
LAK
CaLK
24
LRA
Neraca
PPKD
LAK
CaLK di se rah kan





25









PEMERINTAH/SEKTOR PUBLIK
 Neraca
 Laporan Realisasi Anggaran
 Laporan Arus Kas
 Laporan Operasional
 Laporan Perubahan Ekuitas
 Laporan Saldo Anggaran Lebih
 Catatan atas Laporan Keuangan
SWASTA
 Neraca
 Laporan LABA RUGI
 Laporan PERUBAHAN EKUITAS
 Laporan ARUS KAS
 Catatan atas Laporan Keuangan
27


Medium Term Expenditure Framework
(MTEF)/ Kerangka Pengeluaran Jangka
Menengah (KPJM) - SYEF

Unified Budget/ Penganggaran
Terpadu – Dual Budget

Perfomance Budget/ Penganggaran
Kinerja – Incremental Budget


PENDAPATAN

BELANJA

SURPLUS/DEFISIT

PEMBIAAYAAN

PENDAPATAN PEMBIAYAAN

BELANJA PEMBIAYAAN

SURPLUS/DEFISIT PEMBIAYAAN

SURPLUS/DEFISIT NETO


MERINGKAS UU 17 TAHUN 2003 DAN PP 71 TAHUN
2010.

RINGKASAN TUGAS DIPOSTING DI

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