Sesi 14 Akuntansi Di As

ASP-S1 STIE Kesatuan - prepared by Enan Hasan Sjadili

Akuntansi Pemerintahan di USA

Pertemuan 14Akuntansi Sektor PublikProgram S1- STIE Kesatuan


Akuntansi di USA


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


Pengertian Dana

“a fiscal and accounting entity with a self-balancing 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”


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


Persamaan Akuntansi

ASET = HUTANG + SALDO DANA

VS

ASET = HUTANG + EKUITAS


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.


Governmental FundDalam 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


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


ILLUSTRASI : General Fund Pemerintah XYZ

Trial Balance

Cash 140,000,000 Account Receivable 120,000,000 Voucher Payable 150,000,000

Unreserved FB 110,000,000 ----------------- ---------------- 260,000,000 260,000,000


Illustrasi : Annual Operating Budget Estimated Revenue Taxes Rp 2,500,000,000

Lisences and Permits 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 4,260,000,000Excess of Estimated RevenuesOver Appropriation Rp 50,000,000


5 jenis JURNAL pencatatan pada General Fund

Jurnal AnggaranJurnal PendapatanJurnal BelanjaJurnal PenyesuaianJurnal Penutup

Illustrasi masing-masing jurnal tersebut adalah berikut ini :


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


Jurnal Pendapatan

Taxes Receivables – Current 2,000,000,000

Allowance for Uncollectible-Current Taxes Revenues – Taxes

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

Jurnal setelah anggaran disetujui legislatif :Contoh untuk pajak tahun berjalan :

Contoh untuk penerimaan lainnya (fee) :

Account Receivable 360,000,000 Allowance for Uncollectible Account 10,000,000 Revenues – Charges for Service 350,000,000


Jurnal Pendapatan

Cash 1.880,000,000 Tax Receivables 1,600,000,000 Account Receivables 280,000,000

Contoh atas transaksi penerimaan kas dari /piutang

Contoh atas timbulnya tunggakan pajak :

Taxes Receivables – Deliquent 400,000,000 Taxes Receivables – Current 400,000,000

Allowance 4 Uncollectible–Current Taxes 30,000,000 Allowance 4 Uncollectible-Deliquent Taxes 30,000,000


Jurnal PendapatanPendapatan yg tidak diaccrued terlebih dahulu :

Cash 2,050,000,00 Revenue – Taxes 580,000,000 Revenue – Lisences &Permits 680,000,000 Revenue – Intergovernmental 525,000,000 Revenue – Charges for Service 60,000,000 Revenue – Fines and Forfeits 190,000,000 Revenue – Other 15,000,000

Penerimaan dari tunggakan pajak :Cash 202,000,000 Taxes Receivable-Deliquent 200,000,000 Revenue – Other 2,000,000


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


Jurnal BelanjaKemudian 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 299,000,000Jurnal 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


Jurnal BelanjaPada saat pembayaran atas voucher : Voucher Payable 3,600,000,000

Cash 3,600,000,000

Pembayaran InvestasiInvestment 100,000,000

Cash 100,000,000

Jurnal untuk Belanja Modal

Expenditures – Capital Outlays 230,000,000

Voucher Payable 230,000,000


Jurnal lainnyaTransfer ke Fund Lain :Operating Transfer to Debt Service Fund 50,000,000 Due to Debt Service Fund 50,000,000Transfer dari Fund Lain :Due from Special revenue Fund 100,000,000 Operating Transfer from Special Revenue Fund 100,000,000Peminjaman dengan Notes Payable :Cash 200,000,000 Notes Payable 200,000,000Pembayaran cicilan hutang berikut bunganya :Notes Payable 50,000,000 Expenditures- Debt Service 6,000,000 Cash 56,000,000


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 2,500,000


TRIAL BALANCE Debit Kredit Cash 431,000,000 Investment 100,000,000 Accrued Interest Receivables 4,000,000 Taxes Receivable – Diliquent 200,000,000 Allowance for Uncollectible - Deliquent Taxes 30,000,000

Interst and Pinalties Receivable - Deliquent Taxes 5,500,000 Allowances for Uncollectible Interest and Pinalties 500,000

Account Receivable 196,000,000 Allowance for Uncollectible Account Receivable 6,000,000 Due from Spesial Revenue Fund 115,000,000 Voucher Payable 252,000,000

Notes Payable 150,000,000 Accrued Interest Payable 2,500,000 Due to Store Fund 75,000,000 Due to Debt Service Fund 50,000,000 Reserve for Encumbrances 200,000,000 Unreserved Fund Balance 160,000,000 Estimated Revenue – Taxes 2,500,000,000 Estimated Revenue - Lisences and Permits 700,000,000 Estimated Revenue – Intergovernmental 500,000,000 Estimated Revenue - Charges for Service 400,000,000 Estimated Revenue - Fines and Forfeits 200,000,000 Estimated Revenue – Other 10,000,000 Revenue – Taxes 2,550,000,000 Revenue - Lisences and Permits 680,000,000 Revenue – Intergovernmental 525,000,000 Revenue - Charges for Service 410,000,000 Revenue - Fines and Forfeits 190,000,000 Revenue – Other 26,000,000 Appropriations - General Government 400,000,000 Appropriations - Public safety 1,500,000,000


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 70,000,000 Encumbrances - Highways and Streets - Encumbrances – Other - Encumbrances - Capital Outlay - Encimbrances - Health and Sanitation 130,000,000 Operating Transfer to Debt Service Fund 50,000,000 Operating Transfer from Spesial Revenue Fund 100,000,000 Residual Equity Transfer to Enterprise Fund 60,000,000 Correction of Prior Year Error 3,000,000

------------------ ------------------

9,667,000,000 9,667,000,000


JURNAL PENUTUP Revenue – Taxes 2,550,000,000

Revenue - Lisences and Permits 680,000,000 Revenue – Intergovernmental 525,000,000 Revenue - Charges for Service 410,000,000 Revenue - Fines and Forfeits 190,000,000 Revenue – Other 26,000,000 Appropriations - General Government 400,000,000 Appropriations - Public safety 1,500,000,000 Appropriations - Highways and Streets 1,200,000,000 Appropriations - Health and Sanitions 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 Operating Transfer from Special Revenue Fund 100,000,000

Estimated Revenue – Taxes 2,500,000,000 Estimated Revenue - Lisences and Permits 700,000,000 Estimated Revenue – Intergovernmental 500,000,000 Estimated Revenue – Charges for Service 400,000,000 Estimated Revenue - Fines and Forfeits 200,000,000 Estimated Revenue – Other 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 Encimbrances - Public safety 70,000,000 Encimbrances - Health and Sanition 130,000,000 Operating Transfer to Debt Service Fund 50,000,000 Residual Equity Transfer to Enterprise Fund 60,000,000 Correction of Prior Year Error 3,000,000 Unreserved Fund Balance 175,500,000


Trial balance setelah jurnal penutup Debit Kredit

Cash 431,000,000 Investment 100,000,000 Accrued Interest Receivables 4,000,000 Taxes Receivable – Diliquent 200,000,000 Allowance for Uncollectible - Diliquent Taxes 30,000,000 Interst and Pinalties Receivable - Diliquent Taxes 5,500,000 Allowances for Uncollectible Interest and Pinalties 500,000 Account Receivable 196,000,000 Allowance for Uncollectible Account Receivable 6,000,000 Due from Spesial Revenue Fund 115,000,000 Voucher Payable 252,000,000 Notes Payable 150,000,000 Accrued Interest Payable 2,500,000 Due to Store Fund 75,000,000 Due to Debt Service Fund 50,000,000 Reserve for Encumbrances 200,000,000 Unreserved Fund Balance 285,500,000

-------------------- --------------------- 1,051,500,000 1,051,500,000


BALANCE SHEETAssetsCash 431,000,000 Investment 100,000,000 Accrued Interest Receivables 4,000,000 Taxes Receivable – Deliquent 200,000,000 Less:Allow. for Uncollectible - Deliquent Taxes (30,000,000) 170,000,000 Interst and Pinalties Receivable - Deliquent Taxes 5,500,000 Less:Allow. for Uncollectible Interest &Penalties (500,000) 5,000,000 Account Receivable 196,000,000 Less:Allow. for Uncollectible Account Receivable (6,000,000) 190,000,000 Due from Spesial Revenue Fund 115,000,000 Total Assets 1,015,000,000 Liabilities and Fund BalanceLiablities Voucher Payable 252,000,000 Notes Payable 150,000,000 Accrued Interest Payable 2,500,000 Due to Store Fund 75,000,000 Due to Debt Service Fund 50,000,000 529,500,000 Fund BalanceReserve for Encumbrances 200,000,000 Unreserved Fund Balance 285,500,000 485,500,000 Total Liabilities and Fund Balance 1,015,000,000


STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCERevenuesTaxes 2,550,000,000 Lisences and Permits 680,000,000 Intergovernmental 525,000,000 Charges for Service 410,000,000 Fines and Forfeits 190,000,000 Other 26,000,000 Total Revenues 4,381,000,000 Expenditures Current OperatingGeneral Government 392,000,000 Public Safety 1,420,000,000 Highways an Streets 1,231,000,000 Health and Sanitions 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 20X1- As 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


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