Governmenta

l Accounting

About us
We are professional accountants working in government agencies,
our duty is to check:
Financial liability presented by organizational units within the government
Financial accountability, addressed to the government.
Mainly, the States treasury (Keuangan Negara)
Although there are many accountants who work in government agencies, but
generally called a government accountant is an accountant who worked at the
Pengawas Keuangan dan Pembagian (BPKP) and the Badan Pemeriksa
Keuangan (BAPEKA), and the tax authorities.

Differences

Governmental Accounting doesnt oriented on profit, thus the

financial report is not with profit

Governmental Accounting is allowed to use various funds

Governmental Accounting does the capital expenditures

booking

Because of Constitution (undang-undang), governmental

accounting is very stiff and strict

Doesnt recognize estimates of capital (perkiraan modal) and

profit that is hold in the neraca

Our duties

It is our duty to supervise any transactions including

expenses, thus whether it is a routine nor development
expenditure, must be according to the pre-determined plans.

In order to supervise the activity of the State Treasury goes

well, the need for supervision functions are needed. This
function is branched into three:
1.

Objective supervision

2.

Properties supervision

3.

Spatial supervision

Objective supervision

Supervision of State Revenue

Control of State Expenditure

Branched into two: (1) supervision of tax

revenue and customs (bea cukai) and (2)
supervision of non-tax revenue

Supervision of the Tax and Customs

Inspection carried out by the Office of
Customs and Excise (Kantor Inspeksi Bea
dan Cukai).

Surveillance is not only done in time

while in progress or after the activity, but
also before the expenditure happened.

Supervision of the expenditure that

occurred from routine expenditure and
development expenditure is intended to
oversee the implementation of the
budget (APBN, Anggaran Pendapatan dan
Belanja Negara)

Supervision of non-tax is performed by

KPKN (Kantor Perbendaharaan dan
Kas Negara)

Properties supervision
Preventive Supervision
Supervision carried out before the
start of the implementation of an
activity, or earlier deviations in the
implementation of activities.
Detective Supervision
Supervision by researching and
evaluating report documents of
treasurers accountability. Usually
carried out after the action, namely
by compare between the things that
have happened with the things that
should have occurred. In addition,
determined funding must

Spatial supervision

Internal Supervision

Supervision by officials whos from

the internal environment of the
organization.

Organised by the Badan

Pengawasan Keuangan dan
Pembangunan (BPKP) and
Inspector General (IG), Inspektorat
Wilayah Daerah Kabupaten
(Itwildakap) and Inspektorat
Wilayah Daerah Kota Madya
(Itwildako).

External Supervision

Performed by a unit entirely from

outside environment executive
organization.

In Indonesia, external supervision is

organized by Dewan Perwakilan Rakyat
(DPR), Badan Pemeriksaan Keuangan
(BPK) and directly by the people.

Standard Qualifications

According to IAI (Ikatan Akuntan Indonesia) to become an accountant

in the Government, one must follow the US-AAP [Ujian Sertifikasi
Ahli Akuntan Pemerintahan]

The requirements for this test are:

Ijazah minimal setingkat SMA/SMK sederajat dari semua jurusan untuk US AAP A

Ijazah minimal Strata 1/Diploma IV segala jurusan dan/atau pengalaman di

bidang keuangan pemerintahan sesuai jenjangnya minimal 3 tahun untuk USAAP B dan US-AAP C

A person is declared graduated and entitled as AAP if:

Achieved the score 70 in Multiple Choices and Essay

Achieved the score 70 in Practical Test

Standard Qualifications

To be a member ofRegisterNegara Akuntan, a person must

fulfill the following terms, which are:

(i)graduated in accounting education/professionor graduated in US-AAP,

(ii)experienced accounting field, and

(iii) and become a member of Association of Accounting Profession.

Sources

https://jabareload.wordpress.com/akuntan-pemerintahan/

http://www.iaiglobal.or.id/v02/sertifikasi.php?sbid=4

Cheers