SAMPUL KEBIJAKAN AKT

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LAMPIRAN I

PERATURAN GUBERNUR DAERAH ISTIMEWA YOGYAKARTA

NOMOR TAHUN 2009

TENTANG

KEBIJAKAN AKUNTANSI PEMERINTAH

PROVINSI DAERAH ISTIMEWA YOGYAKARTA

IKHTISAR KEBIJAKAN AKUNTANSI




LAMPIRAN II


NOMOR TAHUN 2009

TENTANG



KEBIJAKAN AKUNTANSI




LAMPIRAN III


NOMOR TAHUN 2009

TENTANG



PETUNJUK TEKNIS

AKUNTANSI KEUANGAN DAERAH




GUBERNUR DAERAH ISTIMEWA YOGYAKARTA

RANCANGAN

PERATURAN GUBERNUR

DAERAH ISTIMEWA YOGYAKARTA

NOMOR : … .. TAHUN … ..

TENTANG





DAFTAR ISI

J u d u l H a l

Halaman Judul ...................................................................................................................................Daftar Isi .............................................................................................................................................


NOMOR: .......TAHUN 2009 TENTANG KEBIJAKAN AKUNTANSI PEMERINTAH PROVINSI

DAERAH ISTIMEWA YOGYAKARTA ..............................................................................................

LAMPIRAN I

IKHTISAR KEBIJAKAN AKUNTANSI POS-POS LAPORAN KEUANGAN PEMERINTAH

PROVINSI DAERAH ISTIMEWA YOGYAKARTA.............................................................................

I. KEBIJAKAN AKUNTANSI PENDAPATAN..............................................................................II. KEBIJAKAN AKUNTANSI BELANJA......................................................................................III. KEBIJAKAN AKUNTANSI PEMBIAYAAN...............................................................................IV. KEBIJAKAN AKUNTANSI KAS...............................................................................................V. KEBIJAKAN AKUNTANSI PIUTANG......................................................................................VI. KEBIJAKAN AKUNTANSI PERSEDIAAN...............................................................................VII. KEBIJAKAN AKUNTANSI INVESTASI...................................................................................VIII. KEBIJAKAN AKUNTANSI AKTIVA TETAP.............................................................................IX. KEBIJAKAN AKUNTANSI KEWAJIBAN.................................................................................X. KEBIJAKAN AKUNTANSI EKUITAS DANA............................................................................XI. KEBIJAKAN AKUNTANSI KOREKSI KESALAHAN................................................................

iii

vi

I – 1

I – 1I – 1I – 1I – 2I – 3I – 4I – 5I – 7I–12I–15I–15

LAMPIRAN II

KEBIJAKAN AKUNTANSI PEMERINTAH PROVINSI DAERAH ISTIMEWA YOGYAKARTA .....

BAB I KEBIJAKAN UMUM AKUNTANSI.........................................................................................

I. PENDAHULUAN ...................................................................................................................Tujuan ...................................................................................................................................Ruang Lingkup ......................................................................................................................

II. LINGKUNGAN AKUNTANSI PEMERINTAHAN....................................................................Bentuk Umum Pemerintahan dan Pemisahan Kekuasaan....................................................... Sistem Pemerintahan Otonomi dan Transfer Pendapatan antar Pemerintah........................ Pengaruh Proses Politik.......................................................................................................... Hubungan antara Pembayaran Pajak dan Pelayanan Pemerintah Daerah............................. Anggaran sebagai Pernyataan Kebijakan Publik, Target Fiskal, dan Alat Pengendalian....... Investasi dalam Aset yang Tidak Menghasilkan Pendapatan..................................................Kemungkinan Penggunaan Akuntansi Dana untuk Tujuan Pengendalian................................

III. PENGGUNA DAN KEBUTUHAN INFORMASI .....................................................................Pengguna Laporan Keuangan ..............................................................................................Kebutuhan Informasi Pengguna.............................................................................................

IV. PERANAN DAN TUJUAN PELAPORAN KEUANGAN .........................................................Peranan Pelaporan Keuangan ..............................................................................................Tujuan Pelaporan Keuangan .................................................................................................

V. ENTITAS PELAPORAN..........................................................................................................VI. DASAR HUKUM PELAPORAN KEUANGAN ........................................................................VII. ASUMSI DASAR ....................................................................................................................

Kemandirian Entitas ..............................................................................................................Kesinambungan Entitas ........................................................................................................Keterukuran dalam Satuan Uang ..........................................................................................

VIII. KARAKTERISTIK KUALITATIF LAPORAN KEUANGAN .....................................................

Relevan .................................................................................................................................Andal .....................................................................................................................................Dapat Dibandingkan ..............................................................................................................Dapat Dipahami .....................................................................................................................

IX. PRINSIP AKUNTANSI DAN PELAPORAN KEUANGAN ......................................................Basis Akuntansi .....................................................................................................................Prinsip Akuntansi Desentralisasi............................................................................................Prinsip Nilai Perolehan ..........................................................................................................Prinsip Realisasi ....................................................................................................................Prinsip Substansi Mengungguli Formalitas ...........................................................................Prinsip Periodisitas ................................................................................................................Prinsip Konsistensi ................................................................................................................

II – 1

II – 1

II – 1II – 1II – 1II – 1II – 1II – 2II – 2II – 2II – 2II – 3II – 3

II – 3II – 3II – 3II – 4II – 4II – 4II – 5II – 5II – 5II – 5II – 6II – 6II – 6

II – 6II – 6II – 7II – 7II – 7II – 7II – 8II – 8II – 8II – 8II – 8II – 8



J u d u l H a l

Prinsip Pengungkapan Lengkap ...........................................................................................Prinsip Penyajian Wajar ........................................................................................................

X. KENDALA INFORMASI AKUNTANSI YANG RELEFAN DAN ANDAL .................................Materialitas ............................................................................................................................Pertimbangan Biaya dan Manfaat .........................................................................................Keseimbangan antar Karakteritik Kualitatif ...........................................................................

XI. JENIS LAPORAN KEUANGAN..............................................................................................XII. DEFINISI UNSUR LAPORAN KEUANGAN ..........................................................................

Laporan Realisasi Anggaran .................................................................................................Neraca.....................................................................................................................................Laporan Arus Kas...................................................................................................................Catatan Atas Laporan Keuangan............................................................................................

BAB II KEBIJAKAN AKUNTANSI POS-POS LAPORAN KEUANGAN............................................

I. KEBIJAKAN AKUNTANSI PENDAPATAN..............................................................................Definisi Pendapatan................................................................................................................Pengakuan Pendapatan.........................................................................................................Perlakuan Akuntansi...............................................................................................................Pengungkapan Pendapatan...................................................................................................

II. KEBIJAKAN AKUNTANSI BELANJA......................................................................................Definisi Belanja.......................................................................................................................Pengakuan Belanja................................................................................................................Perlakuan Akuntansi...............................................................................................................Pengungkapan Belanja...........................................................................................................

III. KEBIJAKAN AKUNTANSI PEMBIAYAAN...............................................................................Definisi Pembiayaan...............................................................................................................Akuntansi Penerimaan Pembiayaan.......................................................................................Akuntansi Pengeluaran Pembiayaan......................................................................................Pengungkapan Pembiayaan...................................................................................................

IV. KEBIJAKAN AKUNTANSI KAS...............................................................................................Definisi Kas.............................................................................................................................Pengakuan Kas.......................................................................................................................

Pengukuran Kas......................................................................................................................Pengungkapan Kas.................................................................................................................

V. KEBIJAKAN AKUNTANSI PIUTANG......................................................................................Definisi Piutang......................................................................................................................Pengakuan Piutang.................................................................................................................Pengukuran Piutang................................................................................................................Pengungkapan Piutang...........................................................................................................

VI. KEBIJAKAN AKUNTANSI PERSEDIAAN...............................................................................Definisi Persediaan.................................................................................................................Pengakuan Persediaan...........................................................................................................Pengukuran Persediaan.........................................................................................................Pengungkapan Persediaan.....................................................................................................

VII. KEBIJAKAN AKUNTANSI INVESTASI...................................................................................

Definisi Investasi.....................................................................................................................Klasifikasi Investasi.................................................................................................................Pengakuan Investasi...............................................................................................................Pengukuran Investasi..............................................................................................................Perlakuan Akuntansi Investasi................................................................................................Metode Penilaian Investasi.....................................................................................................Pengakuan Hasil Investasi......................................................................................................Perlakuan Akuntansi Pengakuan Hasil Investasi....................................................................Pelepasan dan Pemindahan Investasi....................................................................................Pengungkapan Investasi.........................................................................................................

VIII. KEBIJAKAN AKUNTANSI AKTIVA TETAP.............................................................................Definisi Aset Tetap..................................................................................................................Klasifikasi Aset Tetap..............................................................................................................

Pengakuan Aset Tetap............................................................................................................Pengukuran Aset Tetap..........................................................................................................Penilaian Awal Aset Tetap......................................................................................................Komponen Biaya Aset Tetap..................................................................................................Konstruksi Dalam Pengerjaan.................................................................................................Perolehan Aset Tetap Secara Gabungan...............................................................................Pertukaran Aset Tetap............................................................................................................Aset Donasi.............................................................................................................................Pengeluaran Setelah Perolehan.............................................................................................Pengukuran Berkutnya Terhadap Pengakuan Awal...............................................................Penilaian Kembeli Aset Tetap.................................................................................................Penyusutan..............................................................................................................................

II – 9II – 9II – 9II – 9II – 9II – 9

II – 10II – 10II – 10II – 10II – 10II – 11

II – 12

II – 12II – 12II – 12II – 12

II – 13II – 14II – 14II – 14II – 14II – 16II – 17II – 17II – 17II – 18II – 18II – 19II – 19II – 19II – 19II – 20II – 21II – 21II – 21II – 21II – 22II – 23II – 23II – 23II – 23II – 24II – 24

II – 24II – 25II – 25II – 26II – 26II – 27II – 27II – 28II – 29II – 30II – 32II – 32II – 32




J u d u l H a l

Aset Bersejarah.......................................................................................................................Penghentian dan Pelepasan Aset Tetap.................................................................................Transaksi Hibah.......................................................................................................................Pengungkapan Aset Tetap......................................................................................................

IX. KEBIJAKAN AKUNTANSI KEWAJIBAN..................................................................................Definisi Kewajiban...................................................................................................................

Pengakuan Kewajiban.............................................................................................................Pengukuran Kewjiban.............................................................................................................Pengungkapan Kewajiban.......................................................................................................

X. KEBIJAKAN AKUNTANSI EKUITAS DANA............................................................................Definisi Ekuitas Dana..............................................................................................................Pengakuan Ekuitas Dana........................................................................................................

XI. KEBIJAKAN AKUNTANSI KOREKSI KESALAHAN................................................................Definisi Kesalahan...................................................................................................................Jenis Kesalahan......................................................................................................................Bagan Koreksi Kesalahan Pendapatan dan Belanja...............................................................Koreksi Pendapatan................................................................................................................Koreksi Belanja........................................................................................................................

II – 38II – 38II – 39II – 39II – 41II – 41


LAMPIRAN III

PETUNJUK TEKNIS AKUNTANSI KEUANGAN DAERAH PROVINSI DAERAH ISTIMEWA

YOGYAKARTA ...................................................................................................................................

BAB I PROSEDUR AKUNTANSI KEUANGAN..................................................................................

I. PROSEDUR AKUNTANSI PENDAPATAN..............................................................................Prosedur Akuntansi Pendapatan di SKPD..............................................................................Prosedur Akuntansi Pendapatan di SKPKD.......................................................... .................

II. PROSEDUR AKUNTANSI BELANJA……...............................................................................Prosedur Akuntansi Belanja Gaji…………..............................................................................Prosedur Akuntansi Belanja Gaji di SKPD............................................................. ................Prosedur Akuntansi Belanja Gaji di SKPKD.......................................................... .................Prosedur Akuntansi Belanja Barang dan Jasa Tanpa Pajak………………………..................Prosedur Akuntansi Belanja Barang dan Jasa Tanpa Pajak di SKPD……………..................Prosedur Akuntansi Belanja Barang dan Jasa Tanpa Pajak di SKPKD…………...................Prosedur Akuntansi Belanja Barang dan Jasa Dengan Pajak…………………….. ................Prosedur Akuntansi Belanja Barang dan Jasa Dengan Pajak di SKPD (Pajak DipungutBUD)………………………………………………………..…………............................................Prosedur Akuntansi Belanja Barang dan Jasa Dengan Pajak di SKPKD (Pajak DipungutBUD)………………………………………………………….……….............................................Prosedur Akuntansi Belanja Barang dan Jasa Dengan Pajak di SKPD (Pajak DipungutBendahara Pengeluaran SKPD)……………………………………...........................................Prosedur Akuntansi Belanja Barang dan Jasa Dengan Pajak di SKPKD (Pajak DipungutBendahara Pengeluaran SKPD)……………………………………...........................................Prosedur Akuntansi Belanja Pegawai………………………………………………….................

Prosedur Akuntansi Belanja Pegawai di SKPD Dengan Pajak Dipungut BUD…...................Prosedur Akuntansi Belanja Pegawai di SKPKD Dengan Pajak Dipungut BUD….................Prosedur Akuntansi Belanja Pegawai di SKPD Dengan Pajak Dipungut SKPD….................Prosedur Akuntansi Belanja Pegawai di SKPKD Dengan Pajak Dipungut SKPD..................Prosedur Akuntansi Belanja Modal…………………………………………………….................Prosedur Akuntansi Belanja Modal di SKPD Dengan Pajak Dipungut SKPD….....................Prosedur Akuntansi Belanja Modal di SKPKD Dengan Pajak Dipungut SKPD…...................Prosedur Akuntansi Belanja Modal di SKPD Dengan Pajak Dipungut BUD…...….................Prosedur Akuntansi Belanja Modal di SKPKD Dengan Pajak Dipungut BUD…….................Prosedur Akuntansi Belanja Barang dan Jasa Yang Terkait dengan Belanja Modal..............Prosedur Akuntansi Belanja Barang dan Jasa Yang Terkait dengan Belanja Modal diSKPD ………………………………………………………………………….................................Prosedur Akuntansi Belanja Barang dan Jasa Yang Terkait dengan Belanja Modal di

SKPKD…………………………………………………………………………................................Prosedur Akuntansi Belanja Pemeliharaan Yang Terkait dengan Penambahan Nilai Aset....Prosedur Akuntansi Belanja Pemeliharaan Yang Terkait dengan Penambahan Nilai Aset diSKPD…...…………………………………………………………………......................................Prosedur Akuntansi Belanja Pemeliharaan Yang Terkait dengan Penambahan Nilai Aset diSKPKD….…………………………………………………………………......................................Prosedur Akuntansi Belanja Bunga, Subsidi, Hibah, dan Bantuan.………………...................

III. PROSEDUR AKUNTANSI PEMBIAYAAN...............................................................................Prosedur Akuntansi Penerimaan Pembiayaan........................................................................Prosedur Akuntansi Pengeluaran Pembiayaan.......................................................................

IV. PROSEDUR REKONSILIASI LAPORAN BANK......................................................................

III – 1

III – 1

III – 1III – 1III – 3III – 3III – 3III – 3III – 6III – 7III – 7

III – 10III – 10

III – 11

III – 13

III – 13

III – 15III – 15

III – 16III – 17III – 18III – 20III – 20III – 21III – 23III – 24III – 25III – 26

III – 26

III – 28III – 29

III – 29

III – 31III – 32III – 33III – 34III – 35III – 37



J u d u l H a l

BAB II SIMULASI AKUNTANSI KEUANGAN DAERAH....................................................................

I. NERACA AWAL.......................................................................................................................II. ANGGARAN.............................................................................................................................III. TRANSAKSI.............................................................................................................................IV. PENJURNALAN TRANSAKSI.................................................................................................

V. BUKU BESAR..........................................................................................................................VI. NERACA SALDO.....................................................................................................................VII. JURNAL PENYESUAIAN.........................................................................................................VIII. NERACA SALDO SETELAH PENYESUAIAN.........................................................................IX. LAPORAN KEUANGAN...........................................................................................................X. KERTAS KERJA UNTUK MENYUSUN PERHITUNGAN ANGGARAN KONSOLIDASIAN....XI. LAPORAN KEUANGAN PEMDA (KONSOLIDASIAN)............................................................

III – 40

III – 40III – 40III – 41III – 43

III – 47III – 50III – 51III – 52III – 53III – 55III – 56

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SAMPUL KEBIJAKAN AKT