According to the Government Accounting definition of Experts - According Revrisond Baswir (2000: 7), the Government Accounting (including the accounting for non-profit institutions in general) is in accounting related to government agencies and institutions aimed at not for profit. Although government agencies always large, but as the company he was classified as a micro agency.
Bachtiar Arif et al (2002: 3) defines a government accounting as an activity of providing services to the government to provide financial information based on the recording process, pengklaifikasian, summarizing a government financial transactions and interpretation of financial information.
Meanwhile, according to Abdul Halim (2002: 143) states that the Government Accounting is a service activity in order to provide quantitative information, especially of a financial nature of the entity government to the economic decision-making logic of the parties concerned on the various alternative courses of action.
Government Accounting goals
According to Bachtiar wise, Muchlis, Iskandar in Government Accounting, the purpose of government accounting and business accounting in general is the same, namely:
a. Accountability
In government, finance State-run must be accounted as mandated by the constitution. Implementation of this functionality in Indonesia is set in 1945 Ps 23 paragraph (5).
b. Managerial
Accounting rule allows the government to do the planning in the form of the preparation of the state budget and other development strategies, to undertake the development and implementation of control over these activities in order to achieve compliance with the legislation, efficiency, effectiveness, and economical.
c. Supervision
Audit in Indonesia consists of a general audit, inspection obedience, and operational or managerial examination.
The title of this post is (Understanding Government Accounting Definitions According to the experts, objective, requirements, characteristics)
Characteristics of Government Accounting
Government accounting has its own characteristics when compared to business accounting. Based on the above the government goal, Bachtiar Arif, Muclis, Iskandar (2002: 7) mentions some Characteristics of government accounting is as follows:
The government does not profit oriented so that the government accounting no income statement (income statement) and the accounting treatment related to it.
The government posted a budget when the budget is presented.
In government accounting is possible to use more than one type of fund.
Governmental accounting will be recorded capital expenditures.
Accounting pemerintahanan are sticky because it depends on the legislation.
Accounting rule does not recognize the estimated capital and retained earnings in the balance sheet.
Government Accounting
Government Accounting Terms
Several requirements that must be met by the government in accordance with the characteristics and aims to meet the adequate state financial accountability. United Nations (UN) issued a guideline for government accounting (A Governmental Accounting Manual), which can be summarized as follows (in Bahctiar Arif et al, 2002: 9):
Can meet the requirements of the Constitution, law, and other regulation.
Accounting rule designed to the requirements specified by the Constitution, law and other regulation. If there are two options, namely in the interests of efficiency and economy on the one hand, while on the other hand it is contrary to the Constitution, law or other regulation, the accounting must be adapted to the Constitution, law and other regulation.
Associated with the classification of the budget
Government Accounting System should be developed in accordance with the classification of the budget approved by the government and the legislature. Budget and accounting functions should be complementary in the financial management of the state and should be integrated.
Estimates must be held
Government Accounting System must develop estimates to record cash transactions take place. Estimates are made must be able to demonstrate financial accountability reliable state of the object and purpose pengguanaan funds, and officials or organizations that manage them.
Facilitate inspection by state officials
Government accounting system developed should allow inspection authorities to perform their duties.
The accounting system should continue to be developed
With the changes in the environment and the nature of the transaction, the accounting system of government must be continuously adapted and developed so as to achieve efficiency, effectiveness and relevance.
Estimates must be developed effectively
The accounting system of government must develop effective estimates with respect to the nature and the environment changes so as to reveal the economic and financial results of the implementation of a program.
The system must be able to serve the basic needs of financial information for the development of plans and programs.
Government accounting systems should be developed for the users of financial information, namely the government, the people (the legislature), dodnor institution, the World Bank, and others.
The provision of an estimate
Estimates are made should allow the economic analysis of financial data and reclassify transactions both central and local governments in order to develop national estimates.
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