TINJAUAN TERHADAP PELAKSANAAN SISTEM AKUNTANSI PEMERINTAH PUSAT DALAM PENYUSUNAN LAPORAN KEUANGAN PEMERINTAH PUSAT

Abstract

The purpose in line with the government’s effort to improve the transparency and the accountability of state finance management, Law Number 17 year 2003 on State Finance and Law Number 1 year 2004 on State Treasury requires the President to submit the Central Government Financial Statemens (LKPP) to the Supreme Audit Board (BPK). The LKPP is generated by means of the Central Government Accounting System (SAPP) that comprises of the Accounting System for Central Government General Treasurer (SA-BUN) and the Accounting System for Line Ministries (SAI). To prepare the statement of budget realization and the statement of financial position, the SAI is implemented in line ministries in a hierarchical manner, starting from the lowest level of spending units up until ministerial level. The SAI consists of two subsystems, namely the Financial Accounting System (SAK) that records budget transactions , revenue, expenditure, and some financial data and the Accounting and Management Information System for State Assets (SIMAK-BMN) that records the data of the entire state assets. The LKPP year 2011 was prepared and presented in accordance with Government Accounting Standard (SAP). Based on the audit resutl, the LKPP 2011received a qualified opinion from the BPK. The improved opinion demonstrates a strong recognition of refinement in the quality of the management and the accountability of state finance.