Kelompok 6-Ak Publik_20251005_215325_0000.pdf

local goverment accounting

1. Kelompok 6 Akuntansi Publik
Sistem Akuntansi Pemerintah Daerah
ACCOUNTINGLocal Government

2. Group
MEMBERMUH. ARYA SUDARMIN
(A031241238)
MUH. FADZLY AHMADINEJAD
(A031241154)
REGINA AYUNINGTIAS
(A031241096)
KHANAYA GRATCHIA
LATENDENGAN (A031241074)
MUAMMAR AL FIRMAN
(A031241136)

3. Page 01AKUNTANSI PEMERINTAHAN & SAPD
key definition
An accounting field applied to non-
profit government entities.
Main Goal: Not profit-seeking, but for
public service and accountability in
fund management.
According to Sitepu, et al. (2024), its
role is to prepare financial statements
as a form of public accountability.Akuntansi Pemerintahan:
A series of procedures to process all
local government financial
transaction data.
It is the technical implementation of
Standar Akuntansi Pemerintahan
(SAP).
Main Output: To produce a reliable
Laporan Keuangan Pemerintah
Daerah (LKPD). Sistem Akuntansi Pemerintah
Daerah (SAPD):

4. Page 02Legal Framework & KEY CONCEPTS UU (Undang-Undang) No. 17 Tahun 2003 on
State Finance.
PP (Peraturan Pemerintah) No. 71 Tahun
2010 on Standar Akuntansi
Pemerintahan (SAP).
Permendagri (Peraturan Menteri Dalam Negeri)
No. 77 Tahun 2020 on Technical
Guidelines for Local Financial Management.Main Legal Framework: Basis Akrual: For
Neraca, Laporan
Operasional (LO),
Laporan Perubahan
Ekuitas
(LPE).
Basis Kas: For Laporan
Realisasi Anggaran
(LRA).Dual Accounting
Basis (Modified
Accrual):

5. Local
Government
ACCOUNTING
CYCLE 1.Transaction Evidence Analysis (SP2D -
Surat Perintah Pencairan Dana, STS -
Surat Tanda Setoran, etc.)
2.Journal Entry Recording (Financial
Journal & Budget Journal)
3.Posting to General Ledger
4.Trial Balance Preparation
5.Adjusting Entries
6.Preparation of the 7 Financial Statements
(LKPD)
7.Closing Entries & Post-Closing Trial
Balance
Page 03

6. 7 COMPONENTS OF LAPORAN
KEUANGAN PEMERINTAH
DAERAH (LKPD) Page 04
1.Laporan Realisasi Anggaran (LRA)
2.Laporan Perubahan SAL (LP-SAL - Laporan
Perubahan Saldo Anggaran Lebih)
3.Neraca
4.Laporan Operasional (LO)
5.Laporan Arus Kas (LAK)
6.Laporan Perubahan Ekuitas (LPE)
7.Catatan atas Laporan Keuangan (CaLK)

7. GENERAL CHALLENGES IN SAPD
IMPLEMENTATION Page 05
Limited understanding of
basis akrual by employees
HUMAN RESOURCE
QUALITY
Difficulties in inventory,
valuation, and depreciation
COMPLEXITY OF
FIXED ASSETS
Systems are not yet fully
integrated
INFORMATION
TECHNOLOGY
Support is not always
optimal
LEADERSHIP
COMMITMENT
Reluctance to abandon the
old system
RESISTANCE TO
CHANGE

8. Case
StudyPEMPROV
DKI JAKARTA
(2015 LKPD) Page 06
OBJECT: 2015 FINANCIAL STATEMENTS
OF PEMPROV DKI JAKARTA.
CONTEXT: EARLY TRANSITION PERIOD
TO ACCRUAL-BASED SAP.
BPK (BADAN PEMERIKSA KEUANGAN)
AUDIT RESULT: THE AUDIT REVEALED
SIGNIFICANT ISSUES THAT REQUIRE
ATTENTION.
MAIN CAUSE: 70 SIGNIFICANT
FINDINGS INDICATING WEAKNESSES IN
THE SISTEM PENGENDALIAN INTERNAL
(SPI)

9. Page 07
& ANALYSIS
Key indingsF

10. Page 08SPI (Sistem Pengendalian Internal) is the Foundation: An
advanced SAPD is useless without a strong and adhered-to SPI.
Human Resources are Key: The technical competence of staff is a
decisive factor for successful basis akrual implementation.
Assets are a Critical Point: Fixed asset management must be a top
priority to avoid recurring audit findings.
LESSONS LEARNED FROM
THE CASE STUDY

11. Page 09Any
Quwstion?

12. Page 10The accrual-based SAPD is an important tool for
government accountability, but its implementation
is quite complicated. The case of the DKI Jakarta
Provincial Government shows that weak internal
control systems (SPI), limited human resources,
and poor asset management can directly cause
problems in financial reporting. To improve this,
local governments should focus on strengthening
SPI, continuously develop the capacity of their
staff, and prioritize programs for proper asset
inventory and valuation. Meanwhile, the central
government should provide stronger guidance and
supervision to ensure consistent and effective
implementation across all regions.
Conclusion

13. Thank
You!