Governmental AccountingSubtitle
About usDifferencesGovernmental Accounting doesnt oriented on
profit, thus the financial report is not with profitGovernmental
Accounting is allowed to use various fundsGovernmental Accounting
does the capital expenditures bookingBecause of Constitution
(undang-undang), governmental accounting is very stiff and strict
Doesnt recognize estimates of capital (perkiraan modal) and profit
that is hold in the neracaOur dutiesIt is our duty to supervise any
transactions including expenses, thus whether it is a routine nor
development expenditure, must be according to the pre-determined
plans.In order to supervise the activity of the State Treasury goes
well, the need for supervision functions are needed. This function
is branched into three:Objective supervisionProperties
supervisionSpatial supervision
Objective supervisionSupervision of State RevenueBranched into
two: (1) supervision of tax revenue and customs (bea cukai) and (2)
supervision of non-tax revenueSupervision of the Tax and Customs
Inspection carried out by the Office of Customs and Excise (Kantor
Inspeksi Bea dan Cukai).Supervision of non-tax is performed by KPKN
(Kantor Perbendaharaan dan Kas Negara)
Control of State Expenditure
Surveillance is not only done in time while in progress or after
the activity, but also before the expenditure happened.Supervision
of the expenditure that occurred from routine expenditure and
development expenditure is intended to oversee the implementation
of the budget (APBN, Anggaran Pendapatan dan Belanja Negara)
Properties supervision
Spatial supervisionInternal SupervisionSupervision by officials
whos from the internal environment of the organization. Organised
by the Badan Pengawasan Keuangan dan Pembangunan (BPKP) and
Inspector General (IG), Inspektorat Wilayah Daerah Kabupaten
(Itwildakap) and Inspektorat Wilayah Daerah Kota Madya
(Itwildako).External SupervisionPerformed by a unit entirely from
outside environment executive organization. In Indonesia, external
supervision is organized by Dewan Perwakilan Rakyat (DPR), Badan
Pemeriksaan Keuangan (BPK) and directly by the people.Standard
QualificationsAccording to IAI (Ikatan Akuntan Indonesia) to become
an accountant in the Government, one must follow the US-AAP [Ujian
Sertifikasi Ahli Akuntan Pemerintahan]The requirements for this
test are:Ijazah minimal setingkat SMA/SMK sederajat dari semua
jurusan untuk US AAP AIjazah minimal Strata 1/Diploma IV segala
jurusan dan/atau pengalaman di bidang keuangan pemerintahan sesuai
jenjangnya minimal 3 tahun untuk US-AAP B dan US-AAP CA person is
declared graduated and entitled as AAP if:Achieved the score 70 in
Multiple Choices and EssayAchieved the score 70 in Practical
TestStandard QualificationsTo be a member ofRegisterNegara Akuntan,
a person must fulfill the following terms, which are:(i)graduated
in accounting education/professionor graduated in
US-AAP,(ii)experienced accounting field, and (iii) and become a
member of Association of Accounting
Profession.Sourceshttps://jabareload.wordpress.com/akuntan-pemerintahan/http://www.iaiglobal.or.id/v02/sertifikasi.php?sbid=4
Cheers
