Definisi ALnntansi (Snwardjono)

1. JdentifiLasi
2. PengnLnran
8. Pencatatan
1. Pen,ajian
ALnntansi SeLtor PnIliL
Pen,ediaan Jnformasi
Pengendalian Hanajemen
ALnntaIilitas
Value Ior Money
A concept to manage public sector organizations
Additional element
WEquity
WEquality
Economy EIIiciency EIIectiveness
Input Value (Rp) Input Output Outcome
Social opportunity
Hanfaat Valne for Hone,
W HeningLatLan efeLtiitas pela,anan pnIliL
W HeningLatLan mntn pela,anan pnIliL
W HennrnnLan Iia,a pela,anan pnIliL
W AloLasi Ielanja Ierorientasi Lepentingan pnIliL
overnment Budgeting System
(APBN)
APBN cycle:
W Disposition and discussion (a year beIore implementation, usually on May-October)
W Determination
W Implementation
W 1
st
Semester realization report and Prognosis 2
nd
Semester (July on current year)
W Amendment
W Accountability
APBN structure:
W Balancing Budget
W Expenses
W APBN structure using overnmental Financial Statistic (FS), I-account
which Income ~ Expenses (surplus)
What do you think about our government budgeting system?
Budgeting System oI Regions (APBD)
Based on UU No.17 oI 2003 and UU No. 32 and 33 oI 2004
The local government
convey the general
policy
DPRD discuss about
the general policy
Budget ceilings
The head oI SKPD
compose RKA-SKPD
RKA-SKPD delivered to
DPRD (Preliminary
RAPBD)
PPKD draIt PERDA
about APBD
The local government
Iile draIt PERDA about
APBD
Decentralization
(Desentralisasi/Otonomi Daerah)
Decentralization within the state involves a transIer oI authority to perIorm some
service to the public Irom an individual or an agency in central government to
some other individual or agency which is closer to the public to be served
(Governance, Administration, and Development Making The State Work, by
Mark Turner and David Hulme)
Based on UU 22/1999 and UU 32/2004
Why?
W 8uu/kepala Skku (aLas nama emkab)
memln[am dana berupa uLang [angka pan[ang
sebesar 8p 3300000darl bank 8nl