PPT Akuntansi Sektor Publik (teknik akuntansi sektor publik)

8/18/2019 PPT Akuntansi Sektor Publik (teknik akuntansi sektor publik)

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TEKNIK AKUNTANSISEKTOR PUBLIK


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NAMA KELOMPOK

1. ANDIKA WAGEARSO (A1C01400

2. BAIQ DEVIN ARMIENDA (A1C01

3. FARIDA ULFA (A1C01403

4. FEBRI ROSDIANINGSI! (A1C01

#. RA!MAT !IDA$ATULLA! (A1C01312

. %IADATUL IRMA$ANTI (A1C0131#

7. SULAMAN ALPARI%I (A1C21


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A. Pengertian akuntansi

A&'*+, -/'*&* &,** *+/5'+, -6,*&* ,5/-*+, &+'*' *6* '+*8* /'. I5/6,+*,&* 6*9*- 9*/* &'** *

6*/, /*:*; 9*/* 9** /',; 9*6,*8*; 9*/* /'*8* +,+, &+/* :*** **+ 9*/* &'**.


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B. Kebijakan Akuntansi (Accounting P

D*9*- IPSAS( ,/*+,*9 '9,: +:/ *::', +*

*/*/*5 37 6,+'&* *8


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C. Karakteristik laporan keuaS9*'*; 9*-,/* IPSAS N. 1 -*,&* &*/*&/,+,& &'*9,*,5 **/ 9*/* &,5/-*+, * /'* *, */* -*&*, 9*/* &'**. K*/*&/,+,& &'*9,*,understandbility, relevance, reliability, and comparability.

1. Dapat dimengerti (Understandabilit)

I5/-*+, 8*/'+ 6** 6,-/, 98 */* -*&*, 9*/* &'**. D* 6-,&,*; 9*/* &'** 6,8*/*&* 6** 6,-/, **' --*8*-, */,*. U'& ''* ,,; -*&*,9*/* &'** 6,*+'-+,&* --'*, *8'* **+ *&,>,*+ 6* 9,&'//*+, 6* -*' --9**/, ,5/-*+, /+'.

!. "ele#ance

I5/-*+, 8*/'+ /9>* *, */* -*&*, 9*/* &'** +8,* ,5/-*+, 6** 6,'->*9'*+, -*+* 9*9'; -*+* +&*/*; 6* -*+* * *&* 6*,. I5/-*+, * /9>,5/-*+, * 6,+*,&* *


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*. +ubstance ,#er orm

I5/-*+, *&'*+, 6,+*,&* +:*/* ''/ **+ /*+*&+, 6* &*6,* * 8*/'+* 6 T/*+*&+, **' &*6,* /+' 6,+*,&* ++'*, 6* +'+*+,* 6* /*9,*+ &8* -,&', *+& 5/-*9,*+* +**. S'+*+, /*+*&+, 6* &*6,* 9*,* ,6&+,+ 6* *+& 5/-*9,*+*.

-. eutralit

I5/-*+, * /*9 *6*9*8 ,5/-*+, * *+ 6*/, ,*+. L*/* &'** 6,&**/*9 ,&* ,5/-*+,* 9*8 6,,9,8 6* 6,/*:* ''& --*/'8, *-,9* 6** -:**, 8*+,9 * 9*8 6,*&* +9'-*.

/. Prudence

K8*,?8*,* -/'*&* 9*&+*** /,-** * --/9'&* -'** -'/' &6,+, &,6*&*+,*; +/, *&,>* 6* 6*** * ,6*& 6,,9*, /9*(overstated) 6* &


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D. Basis Akuntansi B*+,+ *&'*+, * 6,'*&* 6*9*- 9*/* &'**

*6*9*8 *+,+ &*+ ''& -,&', 6***; 9**; 6* 6*9*- 9*/* /*9,*+*, **/*. S-*/* ,'; *+,+ *&/'''& *&'* *++; &


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2. Prinsip3prinsip Dasar Akunt

P/,+, ,** 8,+/,+

P/,+, *&'* 6*

P/,+, *6,*

P/,+, '&'/* '8


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. 4eknik akuntansi keuangan sekto

T/6** /** &,& *&'*+, &'** * 6*

+&/ '9,& *,'=

1) A&'*+, A*/*

2) A&'*+, K-,-

3) A&'*+, D**

4) A&'*+, K*+ #) A&'*+, A&/'*9


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1. A&'*+, **/*

A&'*+, **/* ( '6*/ *::', ) -

/*&,& * 6,9*&'*&* 98 **& /*,+*+, +&

&8'+'+* -/,*8 6*9*- '** -*,&* *&/*+,* 6* -'*&* 5/-* * +*-**/**. T''* /*&,& ,, *6*9*8 ''& -

/** **/* 6*9*- +,&9'+ /:***;

6* /*'*


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!*+,9 * 9,8 /-*&* 6** 6,/98 6* --

*&' **/* * 6,&9*+,&*+,&* 6* :*/* /++,& /8*6* *+* /' *-' 8*9 ,, -

&,6*&+/**-* 6*9*- 5/-* *&'*+, **/*. A

+,,&* *8


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2. A&'*+, &-,-

A&'*+, &-,- ( :--,- *::', ) 6**

/+*-*; *,& 6* *+,+ *&'*+, &*+ -*'' *&/'*9&-,- ,, 6** -*6, +** ,; /'*-* *,

**/*.

A&'*+, &-,- -*&', /*+*&+, &,&* /*,+*+, 9&-,- ''& -9*&+**&* /*+*&+, /+'. I, /

/*+*&+, ,6*& 6,*&', &,&* *6* /,-** **' 9'*/*'&* *6* +** 5*&'/ 6,/,-* **' 6,&,/,-&*; *-' *6*

9,8 *


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K/,,& **+ *&'*+, &-,- F'+, '*-* 6*/, *&'*+, &-,- *6*9*8 6*9*- &/9 **/*. G

*6*9*8 *8/ :--,6) &*6* **/**. T' +** /8*,?8*, *&* -*8', *8/ :--,6.

K*/* /&*,* 6* 5'+, '*-**; -*&* *&'*+, &-,- /+** * 9*8 6,'*. P+** * 6,/,-* * /8''* 66***; ,6*& *&* 6, :** +*-*, 5*&'/ 6,&,/,-&*. M*+*9*8 **/* ,6*& --*/'8, 6*** 6* :*/* * +*-* +6*9,* **/* --'8, *.


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3. A&'*+, 6**

S'-/ 6** &'** /'* 6** * 6,+6,*&*6,'*&* 98 /*,+*+, ,/9** **' ,+,'+, -,*+** --'*, &/**+* '** 6*9*6** /+' 6,**+, '*** ''& ''**&,>,*+ /' * /&*6* -/'*&* +*/*&+/*9 * -/'*&* 6,* 6**.

T,6*& +/, /'+*8** +


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4. A&'*+, &*+

P/** *&'*+, &*+; 6*** 6,:** *6* +**6,/,-* 6* 9'*/* 6,:** *6* +** &*+ 6,&9'*

K9,8* cash basis *6*9*8 -:/-,&* 9'*/**:'*9; 6* &,5. N*-'; GAAP ,6*& --*/&*

6* 6*+*/ &*+ &*/* ,6*& 6** -:/-,&* &,

++''8*. D* cash basis ,&* +,+, 6*+'*' &,**; //*-; *&,>,*+ ,6*& 6** 6,'&'/ 6


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#. A&'*+, *&/'*9

A&'*+, *&/'*9 6,** 9,8 *,& 6*/,*6* *&'

T&,& *&'*+, *&/'*9 6,*&,, 6** -8*+,9&*&'** * 9,8 6** 6,/:**; *&'/*; &-//9>* ''& *-,9* &''+* &-,; +:

B*+,+ *&/'*9 6,/*&* **& /6* **/* //,(5'99 *::/'*9) 6* governments fund (modied accrua,** (expense) 6,'&'/ 6*9*- properiority fund; +6*expenditure 6,5&'+&* *6* general fund.

Expense *6*9*8 '-9*8 +'-/ 6** * 6,&+'-/,6 *&'*+,. Expenditure *6*9*8 '-9*8 &*+ *6,&9'*/&* 6* **' 6,*9&*+,&* +9*-* /,6 *&K*/* governments fund ,6*& --,9,&, :*** -'* (6,:** 6* 6,&*/,&* 6*9*- *&,>* *

*&* **); 6,'/ * 6,'&'/; '&* exp


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A&'*+, /*+,+ *&/'*9 --6*&* **/* /,-**

''& -6**&* &*+; +/* 9'*/* &*+ 6* &


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PPT Akuntansi Sektor Publik (teknik akuntansi sektor publik)

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