MENGENAL LAPORAN KEUANGAN PEMERINTAH DAERAH DALAM KAITANNYA DENGAN PERTANGGUNGJAWABAN KEUANGAN DAERAH

Abstract

This paper try to explain that the alteration of single entry to double entry in accounting system for Local Government (Province/City/County).The using of double entry in accounting system is as an response on implementation of UU No 22/1999,and the government regulation No 105 section 8, ( PP 105 article 8). The Statement of Government Accounting Standar (Pernyataan Standar Akuntansi Pemerintah/PSAP) no 1:The disclosure of financial statements, explcitly states that accounting basis has been used for local government is the Modified Accrual Basis (MAB). The accrual basis only used for qualified local goverments, in term of readiness of human resource, technology etc. In the PP 105/2000 and PSAP no 1 state that the local government has to present financial statements such as the Statement of Budget Realization, Balance Sheet, Cash Flow Statement and Note Financial Statement, for the end accounting period. These financial stetements, able to provide some information for users namely financial position, economic potential, cash flow, financial performance etc. Therefore, Indonesian Accountant Association (Ikatan Akuntan Indonesia), Department of Finance (Departemen Keuangan), and Department of Internal Affair (Departemen Dalam Negri) have been issued exposure draft of Government Accounting Standart. This standart as a guidance for Central and Local Government in preparing of financial statement and other users.