Implikasi Standar Akuntansi Pemerintah 2005 Terhadap Kebijakan Fiskal dan Akuntabilitas Kinerja Sektor Publik  

Oleh:

Harun

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Manajemen Usahawan Indonesia vol. 34 no. 10 (Oct. 2005), page 28-35.
Topik: fiscal; fiscal policy; cash basis; Full accrual accounting

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM15.25 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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There is no doubt, the promulgation of Government Accounting Standards (Standar Akuntansi Pemerintahan 2005) is the culmination of the government effort in reforming the cash based accounting in the public sector towards accrual based system for the public sector. Paralleling to the adoption of the new government accounting standards, Government Regulation (PP No. 12/2005) has been imposed to support the implementation of the standards at all government levels. The purpose of the standards is to strengthen the government accountability and measure the government efficiency, effectiveness and economy (value for money) in the use of public resources. However, this paper identifies the reform is encountering several implementation constraints such as: (1) the rigid system and rules of the civic services prevent recruiting well- trained, experienced accountants, since all recruiting is at new graduate level (2) the development of the standards is very centralized, and (3) the insufficient nature of existing reporting system used to present the government' assets. Therefore, it is urgent for the government to immediately solve these problems, otherwise the adoption of full accrual-based accounting system in 2007 will not be successfully achieved.

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