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Akuntansi

Pemerintahan di USA
Pertemuan 14
Akuntansi Sektor Publik
Program S1- STIE Kesatuan

ASP-S1 STIE Kesatuan - prepared by Enan Hasan Sjadili

Akuntansi di USA

ASP-S1 STIE Kesatuan - prepared by Enan Hasan Sjadili

Akuntansi Dana
TATA CARA PRAKTEKNYA DIATUR
OLEH BADAN YANG DIBENTUK
KHUSUS
UNTUK MENETAPKAN
STANDAR AKUNTANSI DI SEKTOR
PEMERINTAH, YAITU :
GOVERNMENTAL
ACCOUNTING
STANDARDS
BOARD
(GASB)DEWAN
STANDAR AKUNTANSI
PEMERINTAH

ASP-S1 STIE Kesatuan - prepared by Enan Hasan Sjadili

Pengertian Dana
a fiscal and accounting entity with a selfbalancing set of accounts recording cash
and other financial resources, together with
all related liabilities, and residual equities or
balances, and changes therein, which are
segregated for the purposes of carrying on
specific activities or attaining certain
objectives in accordance with special
regulation, restriction, or limitations
ASP-S1 STIE Kesatuan - prepared by Enan Hasan Sjadili

Pengertian Fund
A fund in the government and non-profit
accounting sense is a self-contained
accounting entity with its own asset,
liability, revenue, expenditures/
expenses, and fund balance or other
equity accounts.
FUND ASSET = LIABILITY+FUND
BALANCE
ASP-S1 STIE Kesatuan - prepared by Enan Hasan Sjadili

Persamaan Akuntansi
ASET = HUTANG + SALDO DANA

VS

ASET = HUTANG + EKUITAS


ASP-S1 STIE Kesatuan - prepared by Enan Hasan Sjadili

Akuntansi Dana di
Pemerintah
Dalam pelaksanaan akuntansi dana, pemerintah
membagi dana dalam 2 kelompok :
Expendable fund, disebut juga Govermental fund,
yang digunakan untuk belanja operasional/pengurusan
keperluan pemerintah sehari-hari.
Nonexpendable fund, disebut juga proprietary fund,
yang tidak boleh dibelanjakan untuk urusan
pemerintah karena telah dipisahkan dan digunakan
untuk aktivitas bisnis.

ASP-S1 STIE Kesatuan - prepared by Enan Hasan Sjadili

Governmental Fund
Dalam praktek akuntansi pemerintahan di Amerika
dibagi dalam 3 kategori :
General Fund, digunakan untuk keperluan umum
pemerintah
Capital Project Fund, digunakan untuk membiayai
proyek-proyek pembangunan
Debt Service Fund, digunakan untuk membiayai
hutang-hutang pemerintah

ASP-S1 STIE Kesatuan - prepared by Enan Hasan Sjadili

Transaksi2 dalam General


Fund

General Fund adalah Fund yang berisi tentang


pengeluaran dan pendapatan rutin suatu unit
pemerintahan. Sebagai sebuah fund yang berdiri
sendiri, General Fund merupakan kesatuan entitas
akuntansi yang berdiri sendiri. Dengan kata lain,
dalam General Fund, terdapat pencatatan buku jurnal
sendiri lengkap dengan buku besarnya. General Fund
juga mempunyai laporan-laporan sendiri seperti
neraca dan laporan operasi. Secara prinsip tidak ada
perbedaan tata cara pencatatan antara akuntansi
keuangan dan akuntansi di General Fund
ASP-S1 STIE Kesatuan - prepared by Enan Hasan Sjadili

ILLUSTRASI :
General Fund Pemerintah XYZ
Trial Balance
Cash
140,000,000
Account Receivable 120,000,000
Voucher Payable
Unreserved FB
----------------260,000,000

150,000,000
110,000,000
---------------260,000,000

ASP-S1 STIE Kesatuan - prepared by Enan Hasan Sjadili

Illustrasi : Annual Operating


Budget

Estimated Revenue
Taxes
and Permits

Rp 2,500,000,000 Lisences
Rp
700,000,000 Intergovernmental
Rp
500,000,000 Charges for Services
Rp
400,000,000 Fines and Forfeits
Rp
200,000,000
Other
Rp
10,000,000
Rp 4,310,000,000
AppropriationsCurrent Operating
General Government
Rp
400,000,000
Public Safety
Rp 1,500,000,000
Highways and Streets
Rp 1,200,000,000
Health and Sanitation
Rp
600,000,000
Other
Rp
250,000,000
Rp 3,950,000,000 Capital
Outlay
Rp
300,000,000
Debt Service
Rp
10,000,000
Rp 4,260,000,000
Excess of Estimated RevenuesOver Appropriation Rp
50,000,000
ASP-S1 STIE Kesatuan - prepared by Enan Hasan Sjadili

5 jenis JURNAL pencatatan


pada General Fund
Jurnal Anggaran

Jurnal Pendapatan
Jurnal Belanja
Jurnal Penyesuaian
Jurnal Penutup

Illustrasi masing-masing jurnal tersebut adalah berikut ini :

ASP-S1 STIE Kesatuan - prepared by Enan Hasan Sjadili

Jurnal anggaran
Est. Revenue Taxes
2,500,000,000
Est. Revenue Lisences&Permits
700,000,000
Est. Revenue Intergovernmental
500,000,000
Est. Revenue - Charges for Service
400,000,000
Est. Revenue - Fines and Forfeits
200,000,000
Est. Revenue Other
10,000,000
Appropriations - General Government
400,000,000
Appropriations - Public safety
1,500,000,000
Appropriations Highways and Streets
1,200,000,000
Appropriations - Health and Sanitations
600,000,000
Appropriations Other
250,000,000
Appropriations Capital Outlay
300,000,000
Appropriations - Debt Service
10,000,000
Unreserved Fund Balance
50,000,000

ASP-S1 STIE Kesatuan - prepared by Enan Hasan Sjadili

Jurnal Pendapatan
Jurnal setelah anggaran disetujui legislatif :
Contoh untuk pajak tahun berjalan :
Taxes Receivables Current

2,000,000,000

Allowance for Uncollectible-Current Taxes


Revenues Taxes

30,000,000
1,970,000,000

Contoh untuk penerimaan lainnya (fee) :


Account Receivable
Allowance for Uncollectible Account
Revenues Charges for Service

360,000,000

ASP-S1 STIE Kesatuan - prepared by Enan Hasan Sjadili

10,000,000
350,000,000

Jurnal Pendapatan
Contoh atas transaksi penerimaan kas dari /piutang
Cash
Tax Receivables
Account Receivables

1.880,000,000
1,600,000,000
280,000,000

Contoh atas timbulnya tunggakan pajak :


Taxes Receivables Deliquent
Taxes Receivables Current

400,000,000

Allowance 4 UncollectibleCurrent Taxes 30,000,000


Allowance 4 Uncollectible-Deliquent Taxes

400,000,000
30,000,000

ASP-S1 STIE Kesatuan - prepared by Enan Hasan Sjadili

Jurnal Pendapatan
Pendapatan yg tidak diaccrued terlebih dahulu :
Cash
Revenue Taxes
Revenue Lisences &Permits
Revenue Intergovernmental
Revenue Charges for Service
Revenue Fines and Forfeits
Revenue Other
Penerimaan dari tunggakan pajak :
Cash
Taxes Receivable-Deliquent
Revenue Other

2,050,000,00
580,000,000
680,000,000
525,000,000
60,000,000
190,000,000
15,000,000

202,000,000
200,000,000
2,000,000

ASP-S1 STIE Kesatuan - prepared by Enan Hasan Sjadili

Jurnal Belanja
Pada saat timbul pesanan pembelian :
Encumbrances - General Government

20,000,000

Encumbrances - Public safety

80,000,000

Encumbrances Highways and Streets

100,000,000

Encumbrances Other

40,000,000

Encumbrances - Capital Outlay

60,000,000

Reserve for Encumbrances

300,000,000

Pada saat barang yg dipesan telah dilakukan supplier, maka jurnal


tsb di atas dilakukan lagi secara terbalik
ASP-S1 STIE Kesatuan - prepared by Enan Hasan Sjadili

Jurnal Belanja
Kemudian dilakukan jurnal pengeluarannya senilai aktual :
Expenditures - General Government
17,000,000
Expenditures - Public safety
80,000,000
Expenditures - Highways and Streets
101,000,000
Expenditures - Other
40,000,000
Expenditures - Capital Outlay
61,000,000
Voucher Payable
299,000,000
Jurnal untuk yang tidak dilakukan pemesanan :
Expenditures - General Government
50,000,000
Expenditures - Public safety
160,000,000
Expenditures - Highways and Streets
130,000,000
Expenditures Health and Sanitation
40,000,000
Expenditures Other
20,000,000
Voucher Payable
400,000,000
ASP-S1 STIE Kesatuan - prepared by Enan Hasan Sjadili

Jurnal Belanja
Pada saat pembayaran atas voucher :
Voucher Payable

3,600,000,000

Cash

3,600,000,000

Pembayaran Investasi
Investment

100,000,000

Cash

100,000,000

Jurnal untuk Belanja Modal


Expenditures Capital Outlays

230,000,000

Voucher Payable
ASP-S1 STIE Kesatuan - prepared by Enan Hasan Sjadili

230,000,000

Jurnal lainnya
Transfer ke Fund Lain :
Operating Transfer to Debt Service Fund
50,000,000
Due to Debt Service Fund
50,000,000
Transfer dari Fund Lain :
Due from Special revenue Fund
100,000,000
Operating Transfer from Special Revenue Fund
100,000,000
Peminjaman dengan Notes Payable :
Cash
200,000,000
Notes Payable
200,000,000
Pembayaran cicilan hutang berikut bunganya :
Notes Payable
50,000,000
Expenditures- Debt Service
6,000,000
Cash
56,000,000
ASP-S1 STIE Kesatuan - prepared by Enan Hasan Sjadili

Jurnal Penyesuaian :
Pengakuan Bunga dari Tunggakan Pajak
Interest & Penalties Receivable-Delinquent Taxes

5,500,000

Allowances for Uncollectible Int&Penalties

500,000

Revenue Other

5,000,000

Pengakuan bunga dari Investasi


Accrued Interest Receivable

4,000,000

Revenue Other

4,000,000

Pengakuan Bunga dari Pinjaman


Expenditures Debt Service

2,500,000

Accrued Interest Payable


ASP-S1 STIE Kesatuan - prepared by Enan Hasan Sjadili

2,500,000

TRIAL BALANCE
Cash
Investment
Accrued Interest Receivables
Taxes Receivable Diliquent
Allowance for Uncollectible - Deliquent Taxes
Interst and Pinalties Receivable - Deliquent Taxes
Allowances for Uncollectible Interest and Pinalties
Account Receivable
Allowance for Uncollectible Account Receivable
Due from Spesial Revenue Fund
Voucher Payable
Notes Payable
Accrued Interest Payable
Due to Store Fund
Due to Debt Service Fund
Reserve for Encumbrances
Unreserved Fund Balance
Estimated Revenue Taxes
Estimated Revenue - Lisences and Permits
Estimated Revenue Intergovernmental
Estimated Revenue - Charges for Service
Estimated Revenue - Fines and Forfeits
Estimated Revenue Other
Revenue Taxes
Revenue - Lisences and Permits
Revenue Intergovernmental
Revenue - Charges for Service
Revenue - Fines and Forfeits
Revenue Other
Appropriations - General Government
Appropriations - Public safety

Debit
431,000,000
100,000,000
4,000,000
200,000,000
5,500,000
196,000,000

Kredit

30,000,000
500,000
6,000,000

115,000,000

2,500,000,000
700,000,000
500,000,000
400,000,000
200,000,000
10,000,000

252,000,000
150,000,000
2,500,000
75,000,000
50,000,000
200,000,000
160,000,000

2,550,000,000
680,000,000
525,000,000
410,000,000
190,000,000
26,000,000
400,000,000
1,500,000,000

ASP-S1 STIE Kesatuan - prepared by Enan Hasan Sjadili

TRIAL BALANCE
Appropriations - Highways and Streets
1,200,000,000 Appropriations - Health and Sanitions
600,000,000 Appropriations Other
250,000,000 Appropriations - Capital Outlay
300,000,000 Appropriations - Debt Service
10,000,000 Expenditures - General Government
392,000,000
Expenditures - Public safety
1,420,000,000
Expenditures - Highways and Streets
1,231,000,000
Expenditures - Health and Sanitions
464,000,000 Expenditures Other
186,000,000
Expenditures - Capital Outlay
291,000,000 Expenditures - Debt Service
8,500,000 Encumbrances - General Government
Encimbrances - Public safety
Encumbrances - Highways and Streets
Encumbrances Other
Encumbrances - Capital Outlay
Encimbrances - Health and Sanitation
Operating Transfer to Debt Service Fund
Operating Transfer from Spesial Revenue Fund
100,000,000 Residual Equity Transfer to Enterprise Fund
Correction of Prior Year Error
-----------------9,667,000,000

70,000,000
130,000,000
50,000,000

60,000,000
3,000,000
-----------------9,667,000,000

ASP-S1 STIE Kesatuan - prepared by Enan Hasan Sjadili

JURNAL PENUTUP
Revenue Taxes
Revenue - Lisences and Permits
Revenue Intergovernmental
Revenue - Charges for Service
Revenue - Fines and Forfeits
Revenue Other
Appropriations - General Government
Appropriations - Public safety
Appropriations - Highways and Streets
Appropriations - Health and Sanitions
Appropriations Other
Appropriations - Capital Outlay
Appropriations - Debt Service
Unreserved Fund Balance
Operating Transfer from Special Revenue Fund
Estimated Revenue Taxes
Estimated Revenue - Lisences and Permits
Estimated Revenue Intergovernmental
Estimated Revenue Charges for Service
Estimated Revenue - Fines and Forfeits
Estimated Revenue Other
Expenditures - General Government
Expenditures - Public safety
Expenditures - Highways and Streets
Expenditures - Health and Sanitions
Expenditures Other
Expenditures - Capital Outlay
Expenditures - Debt Service
Encimbrances - Public safety
Encimbrances - Health and Sanition
Operating Transfer to Debt Service Fund
Residual Equity Transfer to Enterprise Fund
Correction of Prior Year Error
Unreserved Fund Balance

2,550,000,000
680,000,000
525,000,000
410,000,000
190,000,000
26,000,000
400,000,000
1,500,000,000
1,200,000,000
600,000,000
250,000,000
300,000,000
10,000,000
50,000,000
100,000,000

ASP-S1 STIE Kesatuan - prepared by Enan Hasan Sjadili

2,500,000,000
700,000,000
500,000,000
400,000,000
200,000,000
10,000,000
392,000,000
1,420,000,000
1,231,000,000
464,000,000
186,000,000
291,000,000
8,500,000
70,000,000
130,000,000
50,000,000
60,000,000
3,000,000
175,500,000

Trial balance setelah jurnal


penutup
Cash
Investment
Accrued Interest Receivables
Taxes Receivable Diliquent
Allowance for Uncollectible - Diliquent Taxes
Interst and Pinalties Receivable - Diliquent Taxes
Allowances for Uncollectible Interest and Pinalties
Account Receivable
Allowance for Uncollectible Account Receivable
Due from Spesial Revenue Fund
Voucher Payable
Notes Payable
Accrued Interest Payable
Due to Store Fund
Due to Debt Service Fund
Reserve for Encumbrances
Unreserved Fund Balance

Debit
431,000,000
100,000,000
4,000,000
200,000,000
5,500,000
196,000,000
115,000,000

Kredit

30,000,000
500,000
6,000,000

252,000,000
150,000,000
2,500,000
75,000,000
50,000,000
200,000,000
285,500,000
-------------------- --------------------1,051,500,000 1,051,500,000

ASP-S1 STIE Kesatuan - prepared by Enan Hasan Sjadili

BALANCE SHEET
Assets
Cash
Investment
Accrued Interest Receivables
Taxes Receivable Deliquent
Less:Allow. for Uncollectible - Deliquent Taxes
Interst and Pinalties Receivable - Deliquent Taxes
Less:Allow. for Uncollectible Interest &Penalties
Account Receivable
Less:Allow. for Uncollectible Account Receivable
Due from Spesial Revenue Fund
Total Assets
Liabilities and Fund BalanceLiablities
Voucher Payable
Notes Payable
Accrued Interest Payable
Due to Store Fund
Due to Debt Service Fund
Fund Balance
Reserve for Encumbrances
Unreserved Fund Balance
Total Liabilities and Fund Balance

200,000,000
(30,000,000)
5,500,000
(500,000)
196,000,000
(6,000,000)

252,000,000
150,000,000
2,500,000
75,000,000
50,000,000
200,000,000
285,500,000

ASP-S1 STIE Kesatuan - prepared by Enan Hasan Sjadili

431,000,000
100,000,000
4,000,000
170,000,000
5,000,000
190,000,000
115,000,000
1,015,000,000

529,500,000
485,500,000
1,015,000,000

STATEMENT OF REVENUES, EXPENDITURES &


CHANGES IN FUND BALANCE
Revenues
Taxes
Lisences and Permits
Intergovernmental
Charges for Service
Fines and Forfeits
Other
Total Revenues

2,550,000,000
680,000,000
525,000,000
410,000,000
190,000,000
26,000,000
4,381,000,000 Expenditures

Current Operating
General Government
Safety
Streets
Sanitions

392,000,000
Public
1,420,000,000
Highways an
1,231,000,000
Health and
464,000,000
Other
186,000,000
Total Current
Operating Expenditures
3,693,000,000
Capital Outlay
291,000,000
Debt Service (Interest)
8,500,000
Total Expenditures
3,992,500,000
Excess of Revenues over
Expenditures
388,500,000
Other Financing Sources (Uses)
Operating Transfer from Spesial Revenue Fund
100,000,000
Operating Transfer to Debt Service Fund
(50,000,000)
50,000,000
Excess of Revenues and Other Financing
Sources Over Expenditures and Other Uses
438,500,000
Fund Balance - Beginning of 20X1As Previously Reported
110,000,000
Correction of Prior Year Error
(3,000,000)
107,000,000
Residual Equity Transfer to Enterprise Fund
(60,000,000)
Fund Balance - End of 20X1-

485,500,000

ASP-S1 STIE Kesatuan - prepared by Enan Hasan Sjadili

AKHIR SESSI

ASP-S1 STIE Kesatuan - prepared by Enan Hasan Sjadili