This conceptual framework is a reference in developing accounting standards and solutions to various things that have not been

regulated in accounting standards. If

there is a conflict between the conceptual framework and accounting standards, the provisions of the accounting standards are tested according to the relevant
conceptual framework elements. In addition, the use of this conceptual framework as a reference for public sector financial accounting standard drafting
committees in developing and reviewing public sector financial accounting standards.

Definition
characteristics of The conceptual framework of public sector accounting is the
governance structures principles that underlie the preparation and implementation of
the public sector accounting cycle which includes planning,
 General form and separation of powers
 Autonomous government systems and
PUBLIC SECTOR budgeting, budget realization, procurement of goods and services,
audit reporting and accountability of public sector organizations
intergovernmental income transfers
 The influence of the political process
ACCOUNTING to the central, regional, political parties, foundation, etc.
 The relationship between tax payments and CONCEPTUAL
government services Purpose
FRAMEWORK used as a reference for:
 Compilation of public
sector accounting
standards
 Preparation of
financial reporting users The characteristics of government financial statements
 Examiner in providing
 Public finance opinions on financial
 Representatives of the people, the statements
supervisory body and the examining body :  The budget as a statement of public policy, fiscal targets
the basis for determining policy
and as a means of control
 Government : for tax purposes Role
 Other parties who play a role in making  Invest in assets that do not directly generate income
donations, investments and loans: to find as an official reference for financial report compilers to be able to provide solutions
out the company's income  Possible use of fund accounting for control purposes. to accounting problems if accounting standards do not accommodate them.

The difference between an accounting entity and a
reporting entity is that the accounting entity is under
the reporting entity.
 an accounting entity that receives a budget or manages goods
while and makes financial reports while a reporting entity is
required to make financial reports and also incorporates
financial statements from accounting entities.
 Reporting Entity Parties, namely the central government,
regional governments, organizational units within the central
government or regional governments. While the parties in the
accounting entity are the power of the Budget User, including
the implementing entity of the Deconcentration Fund /
Assistance Task, for the central government level, and SKPD
(regional work unit), Regional General Treasurer (BUD) and
certain Budget User power for the regional government level.
the role and objectives of financial reporting
Role:
 Accountability
 Management
 Transparency
 intergenerational equity
the purpose of financial reporting is to
provide compelling information:
 Adequacy of current period revenue to cover all expenses
 suitability of how to obtain the economic resources used
 the amount of economic resources used
 how the reporting entity funds all of its activities
 the financial position and condition of the reporting entity
 change in the financial position of the reporting entity
Reporting entity
A reporting entity is a government unit that consists
of one or more accounting entities which, according
to statutory provisions, are required to submit an
accountability report in the form of financial
statements. An accounting entity is any government
unit that receives a budget or manages goods is an
accounting entity that is required to conduct
accounting for financial transactions, and
periodically prepares financial reports according to
Government Accounting Standards.
PUBLIC SECTOR
ACCOUNTING
CONCEPTUAL
FRAMEWORK
financial reporting
component
 Budget Realization Report
 Balance
 Cash flow statement
 Notes to the Financial Statements
aside from that
 Financial Performance Report
 Statement of Changes in Equity
basic assumptions of financial
reporting in public sector accounting
Assuming the independence of the entity, each entity is considered
an independent unit and has an obligation to present financial
statements so that there is no chaos between government agencies
in financial reporting.
 Assuming Sustainability of entities
 Assuming measurability in units of money (monetery
measurement)
prinsip akuntansi pelaporan keuangan
dalam akuntansi sektor publik
The principles of accounting and financial reporting are provisions that are
understood and adhered to by standard makers in preparing accounting
standards, by organizers of accounting and financial reporting in carrying out
their activities, and by users of reports in understanding the financial
statements that are presented.
 The accounting basis
 The principle of historical value
 The principle of realization
 The principle of substance exceeds the formal form (Substance Over
Form)
 The Principle of Periodicity
 The principle of Consistency
 Principles of Complete Disclosure
 The principle of fair presentation